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
24. Value of motor spirit where variation in price
Feedback & supportFor the purpose of section 23, if there is any difference in the price of a grade of motor spirit with the same trade name or trade mark, the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade with that trade name or trade mark is taken to be the value of that grade of motor spirit.
motor spirit
Defined · s 3
“motor spirit” includes gasoline, petrol or any inflammable hydrocarbon liquid fuel for spark ignited engines;