Regulation 3

any person who manufactures an exempt vehicle by assembly from component parts;

any person who manufactures an exempt vehicle by modification of a motor vehicle in completely built-up condition from component parts;

any person who manufactures a military vehicle for the use of the Singapore Armed Forces by assembly from component parts or by modification of a motor vehicle in completely built-up condition from component parts;

any educational institution that manufactures a motor vehicle for academic purposes by assembly from component parts or by modification of a motor vehicle in completely built-up condition from component parts;

any person who, using component parts, modifies a motor vehicle in completely built-up condition through the installation or removal of seats, in such manner that effects a change in tariff classification into a dutiable motor vehicle; and

any person who, using component parts, modifies a motor vehicle in completely built-up condition if the modification —

does not effect any change in tariff classification; and

is performed where the motor vehicle is deposited and kept, without the payment of excise duty and goods and services tax, by virtue of holding in a warehouse licensed under section 51 of the Act or in a free trade zone under the Free Trade Zones Act (Cap. 114), and the provisions of section 37 of the Goods and Services Tax Act (Cap. 117A).