Singapore legislation
Section 8
Section 8
Provisions or orders under section 7
(1)
An order made under section 7 shall prescribe —
the class or description of the goods liable to the duty imposed thereby; and
the rate of the duty imposed thereby.
(2)
An order made under section 7 may prescribe such provisions with respect to the goods chargeable with duty and to the cases in which duty is chargeable thereunder as may appear to the Minister necessary for the purposes of this Act and, in particular, and without prejudice to the generality of the foregoing, may prescribe provisions —
limiting the class or description of the goods by reference to the particular persons or organisations by whom the goods were produced or who were concerned with the production of the goods in some specified manner;
defining the rate of duty by reference to value or weight or other measure of quantity;
directing that duty be charged for any period or periods, whether continuous or not, or without any limit or period, or at different rates for different periods or parts of periods; and
in connection with the commencement, variation or determination of a duty, authorising repayments in respect of duty where it is shown that any conditions prescribed by the order are fulfilled.