Duties to be levied
2.—(1)  The customs duties or excise duties to be levied and paid under the Act upon any goods imported into or manufactured in Singapore shall, subject to the provisions of this Order, be at the rates set out in column (5), (6) or (7) of the First Schedule, as the case may be, and shall —
(a)where the rate of duty is expressed as a percentage, be such percentage of the value of the goods;
(b)where the rate of duty is expressed as a sum of money, be the sum specified in respect of each unit of quantity specified in column (4) of the First Schedule, unless otherwise stated;
(c)where the rate of duty is expressed either as a percentage or as a sum of money, be the greater of the amounts calculated on such rates;
(d)where the rate of duty is expressed as a percentage plus a sum of money, be the aggregate of such percentage and sum of money; and
(e)where the rate of duty is expressed either as a percentage plus a sum of money or as a sum of money, be the greater of the amounts calculated on such rates.
(1A)  Where a motor vehicle described in column (3) of the First Schedule against the 8-digit sub-headings of heading 8703 is installed with a wheelchair lift, the value of the wheelchair lift shall not be taken into account in determining the value of the motor vehicle for the purposes of computing the duty payable on the motor vehicle if —
(a)the wheelchair lift is installed in the motor vehicle for the purpose of enabling the motor vehicle to be used for the transportation of disabled persons;
(b)the importer of the motor vehicle is exempted by the Registrar of Vehicles from payment of the additional registration fee in respect of the motor vehicle; and
(c)the importer of the motor vehicle complies with all other requirements imposed by the Registrar of Vehicles in respect of the motor vehicle.
(2)  The rate of duty payable on imported goods shall be the aggregate of the rates set out in columns (5) and (7) of the First Schedule.
(3)  The rate of duty payable on goods proved to the satisfaction of the Director-General to have been lawfully manufactured in Singapore shall be the excise rates of duty specified in column (7) of the First Schedule.
(4)  The rate of goods and services tax (GST) payable under the Goods and Services Tax Act (Cap. 117A) for all imports shall be as specified in column (8) of the First Schedule.
(5)  [Deleted by S 150/2003]
(6)  The Director-General or any senior officer of customs authorised by him may accept payment of customs duty or excise duty where the difference between the amount of duty declared by any person and the amount of duty computed by the Director-General or the senior officer of customs is less than one dollar.