Customs Regulations - Singapore Statutes Online

PART XIV

ASSESSMENT OF DUTY

Basis of assessment of duty

108.—(1) Subject to paragraphs (2) to (5), the duty to be charged on each bottle of intoxicating liquor removed for local consumption shall be assessed based on the following particulars as stated in a declaration made to the Director-General under section 37 or 59 of the Act (referred to in this regulation as a declaration):

(a)	the H.S. Code of the bottle of intoxicating liquor under the First Schedule to the Customs (Duties) Order (O 4) or the class of the intoxicating liquor;
(b)	the volumetric content of the bottle of intoxicating liquor; and
(c)	the alcoholic strength of the bottle of intoxicating liquor.

(2) Where a declaration in respect of one or more bottles of intoxicating liquor is based on the information stated in a certificate of analysis, the Director-General may require the person who makes the declaration to submit the certificate of analysis to him.

(3) The Director-General may, where he considers it necessary to verify any or all of the particulars referred to in paragraph (1) as stated in a declaration, require the bottle or bottles of intoxicating liquor in respect of which the declaration is made to be tested or measured (as the case may be) by such laboratory as the Director-General may decide, to determine the H.S. Code, volumetric content or alcoholic strength of the bottle or bottles of intoxicating liquor, as the case may be.

(4) Where a declaration is made in respect of a consignment of intoxicating liquor, the Director-General may, for the purpose of charging duty —

(a)	require that only 1% or less of the total number of bottles of intoxicating liquor in the consignment be tested or measured under paragraph (3) in lieu of testing or measuring all the bottles of intoxicating liquor in the consignment; and
(b)	apply the H.S. Code, average volumetric content or average alcoholic strength of the liquor in the bottles so tested or measured to other similar bottles of intoxicating liquor of the same brand in the consignment.

(5) Where there is any discrepancy between the particulars referred to in paragraph (1) as stated in a declaration in respect of any bottle or bottles of intoxicating liquor and the H.S. Code, volumetric content or alcoholic strength of the liquor in the bottle or bottles as determined by the Director-General under paragraph (3), the duty to be charged on the bottle or bottles of intoxicating liquor shall be assessed based on the H.S. Code, volumetric content or alcoholic strength so determined.

(6) In this regulation, “certificate of analysis”, in relation to any bottle of intoxicating liquor in respect of which a declaration is made, means a certificate issued by a laboratory from the country of export stating —

(a)	the class of the intoxicating liquor;
(b)	the volumetric content of the bottle of intoxicating liquor; and
(c)	the alcoholic strength of the intoxicating liquor as determined by the laboratory in a manner equivalent to that described in regulation 109.

Determination of alcoholic strength

109.—(1) Where the Director-General requires any bottle of intoxicating liquor to be tested under regulation 108(3) to determine the alcoholic strength of the intoxicating liquor under the International Organisation of Legal Metrology (OIML) System, the test shall be carried out by any of the following means:

(a)	by using the “e” inscribed glass alcohol hydrometer defined in Council Directive 76/765/EEC of the European Economic Community and the Practical Alcohol Tables, Volume 2 issued by the Commission of the European Communities in 1978 in Luxembourg; or
(b)	by means of a specific gravity bottle.

(2) For the purpose of determining the alcoholic strength of any bottle of intoxicating liquor under paragraph (1), a distilled sample of the liquor shall be used.

Cigarettes

110. Duty shall be charged on the net weight of cigarettes including paper, cork tips, filters or any other component part of the cigarettes themselves.

Beedies

111. Duty shall be charged on the net weight of beedies including all component parts of the beedies themselves.

Cigars

112. Duty shall be charged on the net weight of cigars excluding tin-foils, paper wrapping and detachable bands, but not excluding bands attached to the outer wrapping leaf by gum or any other adhesive substance.

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