Application to claim drawback under section 81 of Act
82.—(1) Any manufacturer wishing to claim drawback in accordance with section 81 of the Act shall make an application in writing to the Director-General specifying —
(a)
the name and address of the applicant;
[S 547/2018 wef 03/01/2016]
(b)
if the applicant is an individual or a partnership in which any partner is an individual —
(i)
the identity card number of the individual or, if the individual is not registered under the National Registration Act (Cap. 201), the passport number of the individual; and
(ii)
the style under which the individual or partnership carries on business;
[S 547/2018 wef 03/01/2016]
(c)
if the applicant is a registered entity, the registration number of the entity;
[S 547/2018 wef 03/01/2016]
(d)
the location of the factory;
(e)
the nature of the goods to be manufactured, the output proposed, whether the finished product is for export or local consumption, and, if both, the respective amounts;
(f)
the class and quantity of duty-paid raw materials, ingredients or components to be used in such manufacture;
(g)
the estimated annual duty which will be paid on the raw materials, ingredients or components needed for the manufacture for export; and
(h)
the proposed hours of operation of the factory, and shall furnish —
(i)
a detailed plan of the layout and construction of the factory; and
(ii)
an outline of the manufacturing process, including a chart indicating the movement of duty-paid raw materials, ingredients or components through the various stages until the manufacture is complete.
[S 547/2018 wef 03/01/2016]
(2) In this regulation —
“registered entity” means —
(a)
a company incorporated, or a foreign company registered, under the Companies Act (Cap. 50); or
(b)
a person registered under the Business Names Registration Act 2014 (Act 29 of 2014), the Limited Liability Partnerships Act (Cap. 163A) or the Limited Partnerships Act (Cap. 163B);
“registration number” means —
(a)
in the case of a company incorporated under the Companies Act, the number assigned to the company upon incorporation under that Act;
(b)
in the case of a foreign company registered under the Companies Act, the number assigned to the company upon registration under that Act;
(c)
in the case of a person registered under the Business Names Registration Act 2014, the number assigned to the person upon registration under that Act;
(d)
in the case of a limited liability partnership registered under the Limited Liability Partnerships Act, the number assigned to the limited liability partnership upon registration under that Act; and
(e)
in the case of a limited partnership registered under the Limited Partnerships Act, the number assigned to the limited partnership upon registration under that Act.