Singapore legislation

Clause 2

of Customs (Amendment) Bill

Clause 2

Amendment of section 3

Section 3 of the Customs Act is amended —

(a)

by deleting the definition of “alcohol” in subsection (1) and substituting the following definition:“ “alcohol” means ethanol;”;

(b)

by deleting the definition of “excise duty” in subsection (1) and substituting the following definition:“ “excise duty” means duty on goods manufactured in or imported into Singapore;”;

(c)

by inserting, immediately after the definition of “heavy oil or diesel oil” in subsection (1), the following definition:“ “import duty” means duty on goods imported into Singapore;”;

(d)

by deleting the definition of “intoxicating liquor” in subsection (1) and substituting the following definition:“ “intoxicating liquor” means —

(a)

a mixture of alcohol and some other substances containing more than 0.5 per cent alcohol by mass; or

(b)

a mixture of alcohol and water containing more than 0.5 per cent alcohol by volume, which is fit, or intended, or can by any means be converted, for use as a beverage, but does not include toddy, bottled toddy or denatured spirit;”;

(e)

by deleting paragraphs (b), (c) and (d) of the definition of “officer of customs” in subsection (1) and substituting the following paragraphs:“(b)any Deputy Director-General, Senior Director or Director of Customs and Excise appointed under section 4(1);

(c)

any Senior Superintendent, Higher Superintendent or Superintendent of Customs and Excise appointed under section 4(4);

(d)

any Chief Customs Officer, Senior Customs Officer, Higher Customs Officer or Customs Officer appointed under section 5; and”;

(f)

by inserting, immediately after the definition of “owner” in subsection (1), the following definitions:“ “per cent alcohol by mass” means the measure of alcoholic strength of a mixture of alcohol and some other substances shown by the ratio, expressed as a percentage, of the mass of alcohol present in the mixture to the total mass of the mixture;“per cent alcohol by volume” means the measure of alcoholic strength of a mixture of alcohol and water shown by the ratio, expressed as a percentage, of the volume of alcohol present in the mixture at a temperature of 20°C to the total volume of the mixture;”;

(g)

by deleting paragraphs (b) and (c) of the definition of “senior officer of customs” in subsection (1) and substituting the following paragraphs:“(b)any Deputy Director-General, Senior Director or Director of Customs and Excise appointed under section 4(1);

(c)

any Senior Superintendent, Higher Superintendent or Superintendent of Customs and Excise appointed under section 4(4);”; and

(h)

by inserting, immediately before the words “Government warehouse,” in the third line of subsection (2), the words “free trade zone,”.