(b) all other dutiable goods except petroleum and biodiesel blends,
where the projected potential duty (in the case of an application for the issue of a licence) or the average past monthly duty (in the case of an application for renewal of a licence) is —
(i) $1 million or less
$2,500 for one year
(ii) more than $1 million but less than $10 million
$4,000 for one year
(iii) $10 million or more
$21,000 for one year
(2) In sub-paragraph (1) —
“projected potential duty” means the total customs and excise duties of the projected maximum quantity of goods that can be warehoused at any one time in the area of the place or places concerned;
“average past monthly duty” means the average of the total customs and excise duties of all goods warehoused in the area of the place or places concerned on the 1st day of each month during the period of 12 months (or, if the area of the place or places have been used to warehouse goods for a shorter period, that shorter period) before the date of the application.
2.
Licence —
(a)
to ferment or manufacture ale, beer, stout or porter, where the projected annual production volume (in the case of an application for the issue of a licence) or the past annual production volume (in the case of an application for renewal of a licence) is —
(i)
1.8 million litres or more
$43,200 for one year
(ii)
less than 1.8 million litres
$8,400 for one year
(b)
to distill, ferment or manufacture any other intoxicating liquors
$28,000 for one year
3.—(1) Licence to manufacture tobacco
$120,000 for one year
(2) Licence to manufacture tobacco other than cigarettes
$1,800 for one year
(3) An additional fee shall be payable if a licence to manufacture tobacco contains a condition that duty drawback may be claimed
$20,000 for one year
4. Licence to bottle, blend, compound or vary intoxicating liquors in accordance with section 66 of the Act
$7,600 for one year
5. Licence to refine and treat petroleum or biodiesel blends
$75,000 for one year
6. Licence to warehouse, mix, blend or otherwise vary petroleum or biodiesel blends
$40,000 for one year
6A.
Licence to manufacture CNG for supply to motor vehicles
$2,600 for one year
7. Licence to manufacture any other dutiable goods where the goods manufactured are subject to payment of excise duty
$30,000 for one year
8. Licence to operate a duty-free shop or duty-free shops for tourists
$70,000 for one year
9. Composite licence
The highest of the annual licence fees payable on the separate activities approved under the licence as set out in this Schedule or the Schedule to the Goods and Services Tax (General) Regulations (Cap. 117A, Rg 1), as the case may be, had the licences been issued individually for each activity.
[S 56/2017 wef 20/02/2017]
[S 12/2012 wef 01/04/2012]
[S 707/2011 wef 01/01/2012]
[G.N. Nos. S 261/79; S260/81; S 334/81; S 118/83; S 295/83; S 303/83; S 316/83; S 34/87; S 10/89; S 166/89; S 73/90; S 20/91; S 29/91; S 266/91; S 234/93; S 371/94; S 141/95; S 95/96; S 504/96; S 554/97; S 238/98; S 394/98; S 67/99; S 221/99; S 158/2000; S 616/2000; S 171/2001; S 228/2002; S259/2002; S 444/2002; S 595/2002; S 128/2003; S 157/2003; S 63/2004; S 87/2004; S 202/2006; S 693/2006; S 191/2008; S 310/2008; S117/2009]