No. S 693
Customs Act
(Chapter 70)
Customs (Amendment No. 2) Regulations 2006
In exercise of the powers conferred by section 143(1) of the Customs Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Customs (Amendment No. 2) Regulations 2006 and shall come into operation on 1st January 2007.
Deletion and substitution of regulation 48
2.  Regulation 48 of the Customs Regulations (Rg 2) is deleted and the following regulation substituted therefor:
Payment of duty and submission of statement and exemption certificate
48.—(1)  No person shall remove any dutiable petroleum from a licensed warehouse before payment of the duty payable thereon, unless the Director-General allows otherwise.
(2)  Where any dutiable petroleum has been removed from a licensed warehouse, the licensee concerned shall submit to the Director-General a statement, in such form as the Director-General may require, setting out the quantities of dutiable petroleum removed from his licensed warehouse for local consumption during the preceding month not later than —
(a)the 15th day of the month following that in which the removal of the dutiable petroleum from his licensed warehouse took place; or
(b)such other later date as the Director-General may allow.
(3)  Where any petroleum has been removed from a licensed warehouse and delivered to any organisation or person in accordance with the Customs (Duties) (Exemption) Order (O 5), the licensee concerned shall submit to the Director-General the exemption certificate in respect of the petroleum so delivered not later than —
(a)the 15th day of the month following that in which the removal of the petroleum from his licensed warehouse took place; or
(b)such other later date as the Director-General may allow.”.
[G.N. Nos. S 444/2002; S 595/2002; S 128/2003; S 157/2003; S63/2004; S 87/2004; S 202/2006]

Made this 21st day of December 2006.

TEO MING KIAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[Customs CB.018.2004.00; MF (R) R017.005.0001 Vol. 4; AG/LEG/SL/70/2005/3 Vol. 1]
(To be presented to Parliament under section 143(2) of the Customs Act).