| 2.—(1) Subject to paragraphs (2) and (3), there shall be paid to the Director in respect of the matters set out in the First Schedule the fees set out opposite thereto. [S 670/2016 wef 01/01/2017] (2) Subject to paragraphs (4) and (5), an owner of a ship of a tonnage set out in the first column of the Second Schedule may, at the option of the owner, pay to the Director the corresponding annual administrative fee specified in the second column of that Schedule in lieu of paying in respect of the ship all or any of the fees specified in the following Parts of the First Schedule:| (a) | Part I; | | (b) | items 17 and 18 of Part II; | | (c) | items 3, 4, 5, 6, 7, 8, 9, 10 and 14 of Part III; [S 300/2017 wef 01/07/2017] | | (d) | items 1 to 7 of Part IV; | | (e) | Part VIII. [S 227/2014 wef 01/04/2014] [S 670/2016 wef 01/01/2017] [S 300/2017 wef 01/07/2017] |
|
(3) Subject to paragraphs (4) and (5), an owner of a ship that is a tanker of a tonnage set out in the first column of the Third Schedule may, at the option of the owner, pay to the Director the corresponding annual administrative fee specified in the second column of the Third Schedule in lieu of paying in respect of the ship all or any of the fees specified in the following Parts of the First Schedule:| (a) | Part I; | | (b) | items 17 and 18 of Part II; | | (c) | items 3, 3A, 4, 5, 6, 7, 8, 9, 10 and 14 of Part III; | | (d) | items 1 to 7 of Part IV; | | (e) | Part VIII. [S 300/2017 wef 01/07/2017] |
|
| (4) If the annual administrative fee under paragraph (2) or (3) for a ship is paid by the owner of the ship after 1 January of any year, the amount payable is to be pro‑rated according to the number of months remaining in that year, including the month in which the owner of the ship opts to pay the annual administrative fee. [S 300/2017 wef 01/07/2017] |
(5) Any fee specified in paragraph (2)(a), (b), (c), (d) or (e) or (3)(a), (b), (c), (d) or (e), which has been incurred in respect of a ship as at the date on which the owner of the ship opts to pay the annual administrative fee under paragraph (2) or (3) (as the case may be) for the ship —| (a) | if it has been paid as at that date, is not refundable; or | | (b) | if it has not been paid as at that date, remains payable. [S 300/2017 wef 01/07/2017] [S 737/2013 wef 01/01/2014] |
|
| (6) Where goods and services tax (called in these Regulations GST) is chargeable under the Goods and Services Tax Act 1993 in respect of any matter specified in these Regulations, GST is calculated based on the rate in force at the time the matter is supplied. [S 1013/2022 wef 01/01/2023] |
|
