Singapore legislation
Clause 4
Clause 4
Amendment of section 10
Section 10 of the Customs Act is amended —
(a)
by deleting the words “including import” in the 2nd line of subsections (1) and (2); and
(b)
by inserting, immediately after subsection (1), the following subsection:“(1A) Any excise duty imposed by or under this Act on any goods shall be imposed on a non-discriminatory basis regardless of the place of origin or manufacture of the goods.”.