Singapore legislation

Clause 3

Amendment of section 13

Section 13 of the Customs Act is amended by deleting subsections (1) and (2) and substituting the following subsections:“(1) The Minister may, by order published in the Gazette, exempt any class of goods or persons from —

(a)

any provision of this Act; or

(b)

the payment of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable.(2) The Minister may, in any particular case —

(a)

exempt any person from —

(i)

any provision of this Act; or

(ii)

the payment of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable by that person; or

(b)

direct the remission or refund of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable or which may have been paid by any person.”.

Read in full context — Customs (Amendment) Bill →