Singapore legislation
Regulation 108
Regulation 108
Basis of assessment of duty
Subregulation 1
Subject to paragraphs (2) to (5), the duty to be charged on each bottle of intoxicating liquor removed for local consumption shall be assessed based on the following particulars as stated in a declaration made to the Director-General under section 37 or 59 of the Act (referred to in this regulation as a declaration):
the H.S. Code of the bottle of intoxicating liquor under the First Schedule to the Customs (Duties) Order (O 4) or the class of the intoxicating liquor;
the volumetric content of the bottle of intoxicating liquor; and
the alcoholic strength of the bottle of intoxicating liquor.
Subregulation 2
Where a declaration in respect of one or more bottles of intoxicating liquor is based on the information stated in a certificate of analysis, the Director-General may require the person who makes the declaration to submit the certificate of analysis to him.
Subregulation 3
The Director-General may, where he considers it necessary to verify any or all of the particulars referred to in paragraph (1) as stated in a declaration, require the bottle or bottles of intoxicating liquor in respect of which the declaration is made to be tested or measured (as the case may be) by such laboratory as the Director-General may decide, to determine the H.S. Code, volumetric content or alcoholic strength of the bottle or bottles of intoxicating liquor, as the case may be.
Subregulation 4
Where a declaration is made in respect of a consignment of intoxicating liquor, the Director-General may, for the purpose of charging duty —
require that only 1% or less of the total number of bottles of intoxicating liquor in the consignment be tested or measured under paragraph (3) in lieu of testing or measuring all the bottles of intoxicating liquor in the consignment; and
apply the H.S. Code, average volumetric content or average alcoholic strength of the liquor in the bottles so tested or measured to other similar bottles of intoxicating liquor of the same brand in the consignment.
Subregulation 5
Where there is any discrepancy between the particulars referred to in paragraph (1) as stated in a declaration in respect of any bottle or bottles of intoxicating liquor and the H.S. Code, volumetric content or alcoholic strength of the liquor in the bottle or bottles as determined by the Director-General under paragraph (3), the duty to be charged on the bottle or bottles of intoxicating liquor shall be assessed based on the H.S. Code, volumetric content or alcoholic strength so determined.
Subregulation 6
In this regulation, “certificate of analysis”, in relation to any bottle of intoxicating liquor in respect of which a declaration is made, means a certificate issued by a laboratory from the country of export stating —
the class of the intoxicating liquor;
the volumetric content of the bottle of intoxicating liquor; and
the alcoholic strength of the intoxicating liquor as determined by the laboratory in a manner equivalent to that described in regulation 109.