Singapore legislation
Clause 38
Clause 38
Levy in respect of export of goods
(1)
The Board may, with the approval of the Minister, by order in the Gazette, impose a levy on the export of such goods as may be specified in the order.
(2)
Any order made under subsection (1) may provide for —
(a)
different rates of levy in respect of the export of different goods;
(b)
the recovery of the levy by the Board in such manner and through such channels as may be specified in the order; or
(c)
the exemption of any person or class of persons from the payment of the levy.
(3)
The levy collected under this section must be paid to the Board.