In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
16. Rebate for motor cars
Feedback & supportThe Minister may, by order —
(a)
grant, subject to any conditions that the Minister considers fit to impose, a rebate on any excise duty paid in respect of a motor car; and
excise duty
Defined · s 3
“excise duty” means duty on goods whether manufactured in Singapore or elsewhere;
(b)
direct that the rebate must not be refunded but may only be used to set off any specified tax, levy or fee payable in respect of that motor car under the Road Traffic Act 1961.