A Proposed Amendments to Customs Act in 2017 No. Sections Description of Provision Details of Amendment Section 3 Section 3(1) provides the interpretation of The amendment to Section 3 will: – Interpretation terms used in the Customs Act broaden the definition of fuel’ in the ‘motor Customs Act. Currently, the definition of fuel’ is narrowly defined as either ‘motor motor spirit or compressed natural gas, and does not include other fuels such as diesel. It is proposed that the definition of fuel’ ‘motor be broadened to include any other fuel that may be used to power a means of transport; remove the definition of as there are “beer” no mention of in the main Act; and “beer” streamline the definition of goods” “prohibited to exclude prohibited goods as designated under other written laws in force in Singapore. This will provide clarity on the intent and scope of the Customs Act to be enforced only on prohibited goods as designated under section 38 of the Customs Act. Section 17 Tax on Section 17 imposes the special tax on motor Special tax is applicable to such vehicles and is payable – motor vehicles using vehicles which are equipped with engines on a half-yearly basis together with the payment of road heavy fuel oil, etc. using heavy oil, liquefied petroleum gas or tax. In Budget 2017, the special tax imposed under any other gas as fuel or fitted with producer section 17 has been reduced for taxis and diesel gas or other gas attachments. vehicles as an offset measure to the new diesel tax. Section 17 is thus proposed to be amended to provide clarity and cater for scenarios where the special tax quantum is changed in the middle of the half-year period.
A Proposed Amendments to Customs Act in 2017 No. Sections Description of Provision Details of Amendment Section 3 – Interpretation Section 3(1) provides the interpretation of terms used in the Customs Act The amendment to Section 3 will: broaden the definition of ‘motor fuel’ in the Customs Act. Currently, the definition of ‘motor fuel’ is narrowly defined as either motor spirit or compressed natural gas, and does not include other fuels such as diesel. It is proposed that the definition of ‘motor fuel’ be broadened to include any other fuel that may be used to power a means of transport; remove the definition of “beer” as there are no mention of “beer” in the main Act; and streamline the definition of “prohibited goods” to exclude prohibited goods as designated under other written laws in force in Singapore. This will provide clarity on the intent and scope of the Customs Act to be enforced only on prohibited goods as designated under section 38 of the Customs Act. Section 17 – Tax on motor vehicles using heavy fuel oil, etc. Section 17 imposes the special tax on motor vehicles which are equipped with engines using heavy oil, liquefied petroleum gas or any other gas as fuel or fitted with producer gas or other gas attachments. Special tax is applicable to such vehicles and is payable on a half-yearly basis together with the payment of road tax. In Budget 2017, the special tax imposed under section 17 has been reduced for taxis and diesel vehicles as an offset measure to the new diesel tax. Section 17 is thus proposed to be amended to provide clarity and cater for scenarios where the special tax quantum is changed in the middle of the half-year period.
Annex%20A%20Summary%20Table.docx