| Customs Act |
(Chapter 70, Section 11)
| Customs (Singapore-grown Tobacco) Duty Order |
| O 1 |
| REVISED EDITION 1990 |
| (25th March 1992) |
| [4th July 1980] |
| Citation |
| 1. This Order may be cited as the Customs (Singapore-Grown Tobacco) Duty Order. |
| Levy on Singapore-grown tobacco |
| 2. There shall be charged, levied and paid to the Director-General a duty of $25 per kilogram on any Singapore-grown tobacco used in the manufacture of cigarettes. |
| Duty to be paid by licensee |
| 3. The licensee of premises approved for the manufacture of cigarettes under section 63 of the Act (referred to in this Order as the licensee) shall be liable to pay the duty on Singapore-grown tobacco. |
| Singapore-grown tobacco to be kept in separate store |
| 4. Singapore-grown tobacco intended for manufacture into cigarettes shall be kept in a separate store approved for the purpose by the Director-General in the licensed premises pending weighing and assessment of the duty. |
| Stock book |
| 5. A stock book approved by the Director-General shall be maintained showing the quantities of tobacco received into and issued from such store for the manufacture of cigarettes as well as the balances of stocks and other relevant details. A proper officer of customs may inspect the record and stocks at any time during working hours. |
| Security |
| 6. The licensee shall furnish adequate security for the payment of duty on the stocks of Singapore-grown tobacco in the approved stores. |
| Conditions imposed by Director-General |
| 7. The Director-General may in his discretion impose any conditions that may be necessary to ensure adequate protection of the duty imposed under this Order. |
| Penalties |
| 8. Any person who contravenes or fails to comply with paragraph 4, 5 or 6 or who contravenes or fails to comply with any condition imposed under this Order shall be guilty of an offence. A senior officer of customs may compound any such offence by accepting from the person reasonably suspected of having committed the offence a sum of money not exceeding $5,000. [S 376/94 wef 01/10/1994] |