Singapore legislation

Clause 18

Validations

The following amounts are deemed to be and to have always been validly collected, and no legal proceedings may be instituted on or after 17 May 2018 in any court of law for or on account of or in respect of any such collection:

(a)

any amounts collected before the date of commencement of section 6 of this Act as, or purportedly as, the customs duty or excise duty imposed under section 14 of the Customs Act;

(b)

any amounts collected on or after 19 December 2012 and before the date of commencement of this section as, or purportedly as, any fee or charge under the Customs (Miscellaneous Fees and Rates) Regulations 2012 (G.N. No. S 634/2012) in relation to any non‑dutiable goods;

(c)

any amounts collected before the date of commencement of section 7 of this Act as, or purportedly as, the special tax on a motor vehicle that is used or kept on a road during any period which the person liable to pay the special tax notified the Registrar under the Road Traffic Act (Cap. 276) as a period during which the motor vehicle would not be so used or kept;

(d)

any amounts collected before the date of commencement of section 17 of this Act as, or purportedly as, any tax under the Road Traffic Act on a vehicle that is used or kept on a public road during any period which the person liable to pay the tax notified the Registrar under the Road Traffic Act as a period during which the vehicle would not be so used or kept.

Read in full context — Customs (Amendment) Bill →