Singapore legislation
Clause 7
Clause 7
Amendment of section 26
Section 26 of the principal Act is amended by deleting subsections (1) and (2) and substituting the following subsections:“(1) Except where the contrary intention appears, any written law relating to customs or excise duties on imported goods shall, with such exceptions, modifications and adaptations as the Minister may by order prescribe, apply (so far as relevant) —
in relation to any tax chargeable on the importation of goods as it applies in relation to any customs duty or excise duty; and
in relation to any goods in respect of which tax is chargeable on the importation thereof or would be so chargeable if the importation were not an exempt import, as it applies to goods in respect of which customs duty or excise duty is chargeable.(2) Without prejudice to the generality of subsection (1), the Director-General of Customs may, by virtue of that subsection, exercise any power conferred on him by any written law relating to customs or excise duties (including the power to issue permits and impose conditions on the import, export, transhipment and removal of goods) as if —
the reference in that written law to customs duty or excise duty includes a reference to tax chargeable on the importation of goods; and
the reference in that written law to goods in respect of which customs duty or excise duty is chargeable includes a reference to goods in respect of which tax is chargeable on the importation thereof or would be so chargeable if the importation were not an exempt import.”.