Singapore legislation
Regulation 82
Regulation 82
Application to claim drawback under section 81 of Act
Subregulation 1
Any manufacturer wishing to claim drawback in accordance with section 81 of the Act shall make an application in writing to the Director-General specifying —
the name and address of the applicant;
if the applicant is an individual or a partnership in which any partner is an individual —
the identity card number of the individual or, if the individual is not registered under the National Registration Act (Cap. 201), the passport number of the individual; and
the style under which the individual or partnership carries on business;
if the applicant is a registered entity, the registration number of the entity;
the location of the factory;
the nature of the goods to be manufactured, the output proposed, whether the finished product is for export or local consumption, and, if both, the respective amounts;
the class and quantity of duty-paid raw materials, ingredients or components to be used in such manufacture;
the estimated annual duty which will be paid on the raw materials, ingredients or components needed for the manufacture for export; and
the proposed hours of operation of the factory, and shall furnish —
a detailed plan of the layout and construction of the factory; and
an outline of the manufacturing process, including a chart indicating the movement of duty-paid raw materials, ingredients or components through the various stages until the manufacture is complete.
Subregulation 2
In this regulation —
Definition
“registered entity” means —
a company incorporated, or a foreign company registered, under the Companies Act (Cap. 50); or
a person registered under the Business Names Registration Act 2014 (Act 29 of 2014), the Limited Liability Partnerships Act (Cap. 163A) or the Limited Partnerships Act (Cap. 163B);
Definition
“registration number” means —
in the case of a company incorporated under the Companies Act, the number assigned to the company upon incorporation under that Act;
in the case of a foreign company registered under the Companies Act, the number assigned to the company upon registration under that Act;
in the case of a person registered under the Business Names Registration Act 2014, the number assigned to the person upon registration under that Act;
in the case of a limited liability partnership registered under the Limited Liability Partnerships Act, the number assigned to the limited liability partnership upon registration under that Act; and
in the case of a limited partnership registered under the Limited Partnerships Act, the number assigned to the limited partnership upon registration under that Act.