Singapore legislation
Clause 5
Clause 5
Amendment of section 22
Section 22 of the Customs Act is amended —
(a)
by inserting, immediately after the word “imported” in the 2nd line of subsection (1), in the 1st and in the 2nd lines of subsection (4)(b) and in the 1st line of subsection (7), the words “or locally-manufactured”;
(b)
by inserting, immediately after the word “importer” in subsection (8)(a), the words “or local manufacturer”; and
(c)
by deleting the section heading and substituting the following section heading:“Value of imported or locally-manufactured goods, other than motor spirit, for excise duty”.