Singapore legislation
Clause 36
Clause 36
Supplies of dutiable goods in warehouse
(1)
Where imported goods subject to any customs or excise duty or both customs duty and excise duty are supplied while warehoused, the supply shall, except where the contrary intention appears, be disregarded for the purposes of this Act if the goods are supplied before payment of the duty to which they are subject or, where they are subject to both customs duty and excise duty, of the excise duty.
(2)
Where goods produced or manufactured in Singapore subject to excise duty or such goods mixed with imported goods subject to a duty (whether customs or excise duty) are supplied while warehoused and before payment of the duty, then —
if there is more than one such supply, any but the last such supply shall, except where the contrary intention appears, be disregarded for the purposes of this Act;
the supply or, if more than one, the last such supply shall be treated for the purposes of this Act as taking place when the duty is paid and the value of the supply shall be treated as including the duty; and
the tax on the supply shall be payable, together with the duty, by the person by whom the duty is paid, except as otherwise provided by regulations under this section,except that, if the goods are permitted to be removed from warehouse without payment of the duty, the supply (or last supply) shall be treated as taking place when the goods are so removed, the value of the supply shall not be treated as including the duty and the tax on the supply shall be payable by the person by whom the goods are removed.
(3)
The Minister may by regulations make provision for enabling goods which are supplied as mentioned in subsection (2), and are so supplied to a taxable person for the purpose of a business carried on by him, to be removed from warehouse without payment of the tax on the supply and for that tax to be accounted for together with the tax chargeable on the supply of goods or services by him.