erroneously refunded, but only within for the recovery of duties in cases of fraud and willful of underpayment or erroneous refund. default. This amendment is in keeping with existing compliance norms, and does not impose more onerous record keeping requirements on businesses. Section 42 - Liability in The current wording of section 42 is not explicit about Section 42 specifies the relevant parties liable respect of duty for goods the duty treatment of goods used or consumed within for the payment of duties on dutiable goods unaccounted for within Free Trade Zones, approved landing places or transit unaccounted for to the satisfaction of a senior Free Trade Zones, warehouses. The amendment will provide legal clarity to officer of Customs when unshipped or landed approved landing Section 42, by specifying that duty should also be paid in a Free Trade Zone, approved landing place places, or transit for goods used and consumed within these places. or transit warehouse. warehouses. Section 14 - The current wording of Section 14 specifies that the duty Section 14 allows the reimposition of customs Reimposition of customs liable should be reimposed based on the value of the duty or excise duty if the duty-exempt goods duty or excise duty goods at the time of its importation. The amendment to cease to comply with the conditions with Section 14 will clarify that duty can be reimposed based which the duty exemption was granted, or on the value at either the time of importation or when cease to be kept or used by the person or for the exemption ceases to apply. This would permit more the purposes qualifying them for the equitable outcomes for some classes of duty-exempt exemption goods (such as private ambulances). Section 34 - Permit to Section 34 states the scenarios where the The amendment to Section 34 seeks to waive the permit remove waiver of permit requirement. requirement for import of dutiable motor fuel that is carried in the fuel supply tank of the vessel for use in propulsion of the vessel. Section 136 - The consequential amendment to Section 136 will Section 136 states the minimum amount of vehicle leaving account for the expanded definition of motor fuel. motor spirit a fuel supply tank of a motor Singapore without vehicle must contain when the motor vehicle prescribed amount of is leaving Singapore. motor fuel Section 2 of Act The consequential amendment to Section 2 will account – Section 2 defines the applicable of for the expanded definition of motor fuel. Customs Act
erroneously refunded, but only within of underpayment or erroneous refund. for the recovery of duties in cases of fraud and willful default. This amendment is in keeping with existing compliance norms, and does not impose more onerous record keeping requirements on businesses. Section 42 - Liability in respect of duty for goods unaccounted for within Free Trade Zones, approved landing places, or transit warehouses. Section 42 specifies the relevant parties liable for the payment of duties on dutiable goods unaccounted for to the satisfaction of a senior officer of Customs when unshipped or landed in a Free Trade Zone, approved landing place or transit warehouse. The current wording of section 42 is not explicit about the duty treatment of goods used or consumed within Free Trade Zones, approved landing places or transit warehouses. The amendment will provide legal clarity to Section 42, by specifying that duty should also be paid for goods used and consumed within these places. Section 14 - Reimposition of customs duty or excise duty Section 14 allows the reimposition of customs duty or excise duty if the duty-exempt goods cease to comply with the conditions with which the duty exemption was granted, or cease to be kept or used by the person or for the purposes qualifying them for the exemption The current wording of Section 14 specifies that the duty liable should be reimposed based on the value of the goods at the time of its importation. The amendment to Section 14 will clarify that duty can be reimposed based on the value at either the time of importation or when the exemption ceases to apply. This would permit more equitable outcomes for some classes of duty-exempt goods (such as private ambulances). Section 34 - Permit to remove Section 34 states the scenarios where the waiver of permit requirement. The amendment to Section 34 seeks to waive the permit requirement for import of dutiable motor fuel that is carried in the fuel supply tank of the vessel for use in propulsion of the vessel. Section 136 - vehicle leaving Singapore without prescribed amount of motor fuel Section 136 states the minimum amount of motor spirit a fuel supply tank of a motor vehicle must contain when the motor vehicle is leaving Singapore. The consequential amendment to Section 136 will account for the expanded definition of motor fuel. Section 2 – of Act Section 2 defines the applicable of Customs Act The consequential amendment to Section 2 will account for the expanded definition of motor fuel.
Annex%20A%20Summary%20Table.docx