Clause 9

Subject to subsection (4), where goods from outside Singapore enter Singapore under customs control and one or more supplies of those goods involve —

the goods being removed from a place under such customs control; or

the goods being made available whilst under such customs control,then (except for the purposes of section 18(1)(b)) all such supplies of the goods shall be disregarded for the purposes of this Act.(2) Subject to subsection (4), where —

goods are produced or manufactured whilst under customs control in the customs territory in a place specified in a licence granted under section 63(1) of the Customs Act (Cap. 70) or such produced or manufactured goods are mixed, whilst under customs control in the customs territory, with imported goods; and

one or more supplies of the produced or manufactured goods, or those produced or manufactured goods mixed with imported goods, involve —

the goods being removed from a place under such customs control; or

the goods being made available whilst under such customs control,then —

all such supplies other than the last supply shall, except where the contrary intention appears, be disregarded for the purposes of this Act; and

the following shall apply in relation to the last supply:

if the goods are subject to customs duty or excise duty, by the person required to pay any such duty, unless otherwise prescribed; and

if the goods are not subject to customs duty or excise duty, by the person by whom the goods are removed.(3) Subject to subsection (4), where —

imported goods that are under customs control (referred to in this section as the first-mentioned goods) are used to produce or manufacture other goods in the customs territory in a place specified in a licence granted under section 63(1) of the Customs Act (Cap. 70); and

no supplies of the other goods involve —

the other goods being removed from a place under such customs control; or

the other goods being made available whilst under such customs control,then, when the other goods are removed from customs control —

the first-mentioned goods shall be treated as having been removed from customs control at the time the other goods are produced or manufactured; and

the tax payable on the importation of the first-mentioned goods shall be payable at the duty point pertaining to the other goods —

the goods referred to in subsections (1), (2)(a) and (3)(a) are brought under customs control into the customs territory and are thereafter —

brought to any place from which they may not be removed except with the permission of the proper officer of customs (and by virtue of which the goods continue to remain under customs control); and

brought to that place for the purpose of an auction, an exhibition or other similar event involving the display of goods;

one or more supplies of the goods are made whilst they are in that place; and

the goods supplied are then removed directly from that place so as to be removed from customs control,those supplies shall not be disregarded for the purpose of this Act and shall be chargeable to tax in accordance with the provisions of this Act (other than this section).(5) The Minister may by regulations —

provide that the goods referred to in subsection (1), (2)(a) or (3)(a) —

may be removed from customs control without payment of the tax in such circumstances as may be prescribed; and

for such tax to be accounted for together with the tax chargeable on the supply of goods or services by him;

provide for the licensing of warehouses or other places for the purposes of this section and such regulations may provide for the imposition of conditions thereon and the payment of any prescribed fee; and

prescribe anything which may be prescribed under this section.(6) In the application of the Customs Act (Cap. 70), by virtue of section 26, to any goods which are not subject to either customs duty or excise duty, such goods shall be construed as being under “customs control” within the meaning of section 3(2) of the Customs Act —

as if they are dutiable goods; and

as if the reference to a licensed warehouse in section 3(2) of the Customs Act includes a warehouse or other place licensed under this section.(7) In this section —“customs territory” and “proper officer of customs” have the same meanings as in section 3(1) of the Customs Act;“duty point”, in relation to any goods, means —

in the case of goods which are subject to customs duty or excise duty or both customs duty and excise duty, the time when the customs duty or excise duty takes effect, whichever is the earlier; or

in the case of goods which are not subject to either customs duty or excise duty, the time when the goods are removed from customs control.”.