Customs Act 1960 · 2020 Revised Edition · Part 9 · Drawback
78. Drawback on imported tobacco manufactured in Singapore
Feedback & supportLast amended by an amending law of 2008.
Where any tobacco on which duty has been paid is manufactured in Singapore and is re-exported as part or ingredient of the manufactured tobacco, the Director‑General may, on such re‑export, allow to the manufacturer a drawback of the whole or such proportion of the duty paid as the Minister may prescribe if —
tobacco
“tobacco” includes all tobacco other than growing tobacco, whether manufactured or not;
the tobacco has been manufactured in a factory licensed under section 63(1) or under section 83(3) for manufacturing dutiable goods;
dutiable goods
“dutiable goods” means any goods subject to the payment of customs duty or excise duty on entry into customs territory or manufactured in Singapore (including any free trade zone) and on which customs duty or excise duty has not been paid and includes goods manufactured in a free trade zone from materials of a class dutiable on entry into customs territory for consumption within the customs territory;
provision to the satisfaction of the Director‑General has been made for the control and supervision in the factory of the deposit and issue for use of the tobacco on which duty has been paid;
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);
the tobacco has been imported by the manufacturer or purchased by the manufacturer before removal from customs control;
the tobacco is re‑exported within 6 months from the date upon which excise duty was paid; and
excise duty
“excise duty” means duty on goods whether manufactured in Singapore or elsewhere;
the prescribed monthly supplementary licence fee has been paid before the removal into the factory of the tobacco as it is intended to re‑export after manufacture.
export
“export” means to take or cause to be taken out of the customs territory by any means or to place goods in any form of conveyance for the purpose of taking the goods out of the customs territory by any means to any place including a free trade zone; except that goods bona fide in transit, including goods which have been transhipped, are not deemed to be exported unless they are or become uncustomed goods;