Regulation 1
Citation and commencement
These Regulations are the Customs (Valuation of Locally‑Manufactured Goods for Excise Duty) (Amendment) Regulations 2026 and come into operation on 1 June 2026.
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Customs (Valuation of Locally‑Manufactured Goods for Excise Duty) (Amendment) Regulations 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S297 2026, currently marked in force and first recorded in 2026.
Citation and commencement
These Regulations are the Customs (Valuation of Locally‑Manufactured Goods for Excise Duty) (Amendment) Regulations 2026 and come into operation on 1 June 2026.
Amendment of regulation 10
In the Customs (Valuation of Locally‑Manufactured Goods for Excise Duty) Regulations 2022 (G.N. No. S 923/2022), in regulation 10, after paragraph (3), insert —“(4) In determining the value of any goods for the purposes of paragraph (1) or (2), a proper officer of customs may require a local manufacturer or any other person concerned with the local manufacture of goods, to do any of the following:
provide to the proper officer of customs, in any form that the officer may require, any information that is in the officer’s opinion necessary for a proper valuation of the goods;
produce to the proper officer of customs, any book of accounts or other document of whatever nature relating to the purchase or sale of the goods by the local manufacturer or other person (as the case may be), that is in the opinion of that officer, necessary for a proper valuation of the goods.”.
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