Customs Act
(CHAPTER 70, Section 13(1))
Customs (Duties) (Exemption) Order
O 5
G.N. No. S 16/1995

REVISED EDITION 2002
(30th September 2002)
[1st February 1995]
Citation
1.  This Order may be cited as the Customs (Duties) (Exemption) Order.
Definitions
2.—(1)  In this Order, unless the context otherwise requires —
“civilian component” means the civilian personnel accompanying the Australian, New Zealand or United Kingdom force, who are employed in the service of such force or by an authorised service organisation accompanying the force or by a department or authority of the Government of Australia, New Zealand or United Kingdom having functions relating to the force or to defence matters, and who are neither stateless persons, nor nationals of, nor ordinarily resident in, Singapore;
“dependant” means a person not ordinarily resident in Singapore who is the spouse of a member of the Australian, New Zealand or United Kingdom force or the civilian component or who is wholly or mainly maintained or employed by any such members, or who is in his custody, charge or care, or who forms part of his family;
“registered dentist”, “registered medical practitioner”, “registered pharmacist” and “veterinary surgeon” have the same meanings assigned to them by the Dentists Act (Cap. 76), the Medical Registration Act (Cap. 174), the Pharmacists Registration Act (Cap. 230) and the Poisons Act (Cap. 234), respectively;
“replacement vehicle” has the same meaning as in the Road Traffic Act (Cap. 276).
[S 684/2012 wef 01/09/2012]
[S 391/2018 wef 24/06/2018]
[Deleted by S 391/2018 wef 24/06/2018]
(2)  Any certificate or permit required by this Order to be produced shall be produced to the proper officer of customs or to the Registrar of Vehicles, as the case may be.
Exemption
3.—(1)  The organisations or persons, as the case may be, specified in the second column of Part I of the Schedule are hereby exempted from payment of customs duty and excise duty on the goods specified in the third column thereof, subject to —
(a)the conditions specified in the fourth column;
(b)the submission of the document, certificate or permit in such form and manner as the Director-General may determine;
(c)the furnishing of such security in such amount as the Director-General may require; and
(d)any further condition as the Director-General may, with the approval of the Minister, impose in any particular case.
(2)  Any breach of the conditions subject to which any exemption was granted under this Order shall be an offence.
Exemption from special tax
4.  Subject to this paragraph, motor vehicles which are the property of the following persons, organisations and armed forces shall be exempt from the special tax imposed by section 17 of the Act:
(a)the President, subject to the production of a certificate in such form as the Registrar of Vehicles shall direct given under the hand of the Aide-de-Camp to the President;
(b)diplomatic, consular or other officials who are accorded consular and diplomatic privileges and immunities and officials of accredited Trade Missions in Singapore to the extent to which reciprocal treatment is accorded by the government which they represent to the Singapore diplomatic, consular or trade officials and their staff, subject to the production of a certificate in such form as the Registrar of Vehicles shall direct given under the hand of an official authorised by the Permanent Secretary, Ministry of Foreign Affairs, in that behalf;
(c)members of the armed forces of any foreign country serving in Singapore, to the extent to which reciprocal treatment is accorded by such foreign country to members of the Singapore Armed Forces serving in such foreign country;
(d)the Commonwealth Armed Forces; and
(e)the Singapore Armed Forces, subject to the production of a certificate in such form as the Registrar of Vehicles shall direct given under the hand of a person authorised in that behalf by the Permanent Secretary, Ministry of Defence or the Permanent Secretary, Ministry of Foreign Affairs, as the case may be.