Singapore legislation

Regulation 2

Exemption for supplies of liquor not exceeding 9 litres

The circumstances specified for the purpose of section 4(2)(d) of the Act are as follows:

(a)

a person makes one or more supplies of any type of liquor in a year, and the amount of liquor so supplied does not exceed 9 litres in total;

(b)

the person making the supply or supplies is 21 years or older, and does not make the supply or supplies to any person who is younger than 18 years;

(c)

the duty chargeable under the Customs Act (Cap. 70) on the liquor being supplied is paid before the supply; and

(d)

the person keeps a record for each supply of all of the following information:

(i)

the date of the supply;

(ii)

a description of the liquor supplied;

(iii)

the quantity of the liquor supplied;

(iv)

the mode of the supply;

(v)

the name, and identity card number or passport number, of the person to whom the liquor is supplied.