Singapore legislation
Clause 6
Clause 6
Amendment of section 14
Section 14 of the Customs Act is amended by deleting subsection (1) and substituting the following subsections:“(1) If —
(a)
customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and
(b)
any condition to which the exemption is subject is contravened,then the goods, upon the contravention, become liable to customs duty or excise duty in accordance with the rate and valuation (if any) specified in the exemption.(1A) For the purpose of subsection (1), the rate and valuation (if any) specified in the exemption must be those —
(a)
that would have applied if not for the exemption; or
(b)
in force on the date on which the condition of the exemption is contravened.”.