Regulation 1
Citation and commencement
This Order is the Customs (Duties — Exemption) Order 2021 and comes into operation on 3 September 2021.
/akn/sg/act/sub_leg/1960/CA-S667-2021
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Customs (Duties — Exemption) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation CA-S667-2021 1960, currently marked in force and first recorded in 1960.
Citation and commencement
This Order is the Customs (Duties — Exemption) Order 2021 and comes into operation on 3 September 2021.
Definitions
In this Order, unless the context otherwise requires —“ACRA-administered Act” means —
the Business Names Registration Act 2014 (Act 29 of 2014);
the Companies Act (Cap. 50);
the Limited Liability Partnerships Act (Cap. 163A); or
the Limited Partnerships Act (Cap. 163B);“ANZUK Force” means the Australian, New Zealand or United Kingdom force;“ANZUK Force individual” means a member of the ANZUK Force or its civilian component;“applicable date” means the date on which a specified person does any act mentioned in paragraph 4(1);“applicable HCSA licence” means a licence granted or renewed under the Healthcare Services Act 2020 authorising a person to operate an emergency ambulance service or a medical transport service;“applicable HCSA licensee” means a person who holds an applicable HCSA licence;“authorised individual” means —
in relation to Malaysia Rapid Transit System Sdn Bhd — an employee of Malaysia Rapid Transit System Sdn Bhd;
in relation to a specified division of a Malaysian ministry — an employee or officer of the specified division of the Malaysian ministry; or
in relation to an agency or a department of the government of Malaysia mentioned in paragraph (c) of the definition of “Malaysian entity” — an employee or officer of the agency or department;“authorised service organisation”, in relation to the ANZUK Force, means the Navy, Army and Air Force Institute (NAAFI) or any other organisation providing similar services as the NAAFI for the ANZUK Force;“business entity” means —
an individual or a firm registered under the Business Names Registration Act 2014 as carrying on business under a business name;
a company incorporated, or a foreign company registered, under the Companies Act;
a limited liability partnership registered under the Limited Liability Partnerships Act; or
a limited partnership registered under the Limited Partnerships Act;“civilian component” means the civilian personnel accompanying the ANZUK Force who —
are employed —
in the service of the ANZUK Force;
by an authorised service organisation accompanying the ANZUK Force; or
by a department or an authority of the Government of Australia, New Zealand or the United Kingdom having functions relating to the ANZUK Force or to defence matters; and
are not —
stateless persons; or
citizens or permanent residents of Singapore;“CNG” means natural gas that has been compressed for use in motor vehicles;“dependant”, in relation to an ANZUK Force individual, means an individual who is not a citizen or permanent resident of Singapore and is —
the spouse of the ANZUK Force individual;
part of the family of the ANZUK Force individual;
in the custody, charge or care of the ANZUK Force individual; or
wholly or mainly maintained or employed by the ANZUK Force individual;“emergency ambulance”, “emergency ambulance service”, “medical transport” and “medical transport service” have the meanings given by the First Schedule to the Healthcare Services Act 2020;“export inspection station” means —
Pasir Panjang Export Inspection Station situated at 19 Harbour Drive, Singapore 117402;
Brani Export Inspection Station situated at 71 Brani Terminal Avenue, Singapore 098326; or
Tuas Export Inspection Station situated at Cargo Inspection Centre, 73 Tuas South Boulevard, Singapore 636744;“international organisation” means an international organisation mentioned in section 2(1) of the International Organisations (Immunities and Privileges) Act 1948 except one specified in Part 2A of the Schedule;“Malaysian entity” means —
Malaysia Rapid Transit System Sdn Bhd;
a specified division of a Malaysian ministry; or
any of the following agencies or departments of the government of Malaysia:
Fire and Rescue Department of Malaysia;
Immigration Department of Malaysia;
Malaysian Armed Forces;
Malaysia Civil Defence Force;
Malaysian Maritime Enforcement Agency;
Malaysian Quarantine and Inspection Services;
Malaysia Border Control and Protection Agency;
National Anti-Drugs Agency; (ix)Royal Malaysian Customs Department;
Royal Malaysian Navy;
Royal Malaysia Police (Travel Control Office);“medical transport vehicle” means a motor vehicle that is —
an emergency ambulance or a medical transport registered under the Road Traffic Act 1961; or
owned by the Government, and constructed, equipped and staffed to provide medical treatment to a patient conveyed in the motor vehicle for the purposes of the Singapore Armed Forces or the Singapore Civil Defence Force;“registered dentist” has the meaning given by section 2 of the Dental Registration Act (Cap. 76);“registered medical practitioner” has the meaning given by section 2 of the Medical Registration Act (Cap. 174);“registered pharmacist” has the meaning given by section 2 of the Pharmacists Registration Act (Cap. 230);“replacement vehicle” has the meaning given by section 2(1) of the Road Traffic Act;“road” has the meaning given by section 2(1) of the Road Traffic Act;“RTS Link” means the Rapid Transit System Link comprising the Bukit Chagar station in Johor Bahru, Malaysia and the Woodlands North Station in Singapore, and the light rail transit system between these stations;“specified date”, in relation to any specified goods, means —
the date on which the specified goods are imported; or
the date on which the specified goods are removed from customs control, if later than the date mentioned in paragraph (a);“specified division of a Malaysian ministry” means —
Ministry of Health Malaysia, Disease Control Division;
Ministry of Health Malaysia, Food Safety and Quality Programme;
Ministry of Health Malaysia, Pharmacy Enforcement Division; or
Ministry of Home Affairs, Regulatory and Enforcement Division;“specified goods”, in relation to a specified person, means the goods specified in the second column of Part 1 of the Schedule opposite the specified person;“specified person” means a person specified in the first column of Part 1 of the Schedule;“veterinary surgeon” has the meaning given by section 2 of the Poisons Act (Cap. 234).
“ACRA-administered Act” means —
the Business Names Registration Act 2014 (Act 29 of 2014);
the Companies Act (Cap. 50);
the Limited Liability Partnerships Act (Cap. 163A); or
the Limited Partnerships Act (Cap. 163B);
“ANZUK Force” means the Australian, New Zealand or United Kingdom force;
“ANZUK Force individual” means a member of the ANZUK Force or its civilian component;
“applicable date” means the date on which a specified person does any act mentioned in paragraph 4(1);
“applicable HCSA licence” means a licence granted or renewed under the Healthcare Services Act 2020 authorising a person to operate an emergency ambulance service or a medical transport service;
“applicable HCSA licensee” means a person who holds an applicable HCSA licence;
“authorised individual” means —
in relation to Malaysia Rapid Transit System Sdn Bhd — an employee of Malaysia Rapid Transit System Sdn Bhd;
in relation to a specified division of a Malaysian ministry — an employee or officer of the specified division of the Malaysian ministry; or
in relation to an agency or a department of the government of Malaysia mentioned in paragraph (c) of the definition of “Malaysian entity” — an employee or officer of the agency or department;
“authorised service organisation”, in relation to the ANZUK Force, means the Navy, Army and Air Force Institute (NAAFI) or any other organisation providing similar services as the NAAFI for the ANZUK Force;
“business entity” means —
an individual or a firm registered under the Business Names Registration Act 2014 as carrying on business under a business name;
a company incorporated, or a foreign company registered, under the Companies Act;
a limited liability partnership registered under the Limited Liability Partnerships Act; or
a limited partnership registered under the Limited Partnerships Act;
“civilian component” means the civilian personnel accompanying the ANZUK Force who —
are employed —
in the service of the ANZUK Force;
by an authorised service organisation accompanying the ANZUK Force; or
by a department or an authority of the Government of Australia, New Zealand or the United Kingdom having functions relating to the ANZUK Force or to defence matters; and
are not —
stateless persons; or
citizens or permanent residents of Singapore;
“CNG” means natural gas that has been compressed for use in motor vehicles;
“dependant”, in relation to an ANZUK Force individual, means an individual who is not a citizen or permanent resident of Singapore and is —
the spouse of the ANZUK Force individual;
part of the family of the ANZUK Force individual;
in the custody, charge or care of the ANZUK Force individual; or
wholly or mainly maintained or employed by the ANZUK Force individual;
“emergency ambulance”, “emergency ambulance service”, “medical transport” and “medical transport service” have the meanings given by the First Schedule to the Healthcare Services Act 2020;
“export inspection station” means —
Pasir Panjang Export Inspection Station situated at 19 Harbour Drive, Singapore 117402;
Brani Export Inspection Station situated at 71 Brani Terminal Avenue, Singapore 098326; or
Tuas Export Inspection Station situated at Cargo Inspection Centre, 73 Tuas South Boulevard, Singapore 636744;
“international organisation” means an international organisation mentioned in section 2(1) of the International Organisations (Immunities and Privileges) Act 1948 except one specified in Part 2A of the Schedule;
“Malaysian entity” means —
Malaysia Rapid Transit System Sdn Bhd;
a specified division of a Malaysian ministry; or
any of the following agencies or departments of the government of Malaysia:
Fire and Rescue Department of Malaysia;
Immigration Department of Malaysia;
Malaysian Armed Forces;
Malaysia Civil Defence Force;
Malaysian Maritime Enforcement Agency;
Malaysian Quarantine and Inspection Services;
Malaysia Border Control and Protection Agency;
National Anti-Drugs Agency; (ix)Royal Malaysian Customs Department;
Royal Malaysian Navy;
Royal Malaysia Police (Travel Control Office);
“medical transport vehicle” means a motor vehicle that is —
an emergency ambulance or a medical transport registered under the Road Traffic Act 1961; or
owned by the Government, and constructed, equipped and staffed to provide medical treatment to a patient conveyed in the motor vehicle for the purposes of the Singapore Armed Forces or the Singapore Civil Defence Force;
“registered dentist” has the meaning given by section 2 of the Dental Registration Act (Cap. 76);
“registered medical practitioner” has the meaning given by section 2 of the Medical Registration Act (Cap. 174);
“registered pharmacist” has the meaning given by section 2 of the Pharmacists Registration Act (Cap. 230);
“replacement vehicle” has the meaning given by section 2(1) of the Road Traffic Act;
“RTS Link” means the Rapid Transit System Link comprising the Bukit Chagar station in Johor Bahru, Malaysia and the Woodlands North Station in Singapore, and the light rail transit system between these stations;
“specified date”, in relation to any specified goods, means —
the date on which the specified goods are imported; or
the date on which the specified goods are removed from customs control, if later than the date mentioned in paragraph (a);
“specified division of a Malaysian ministry” means —
Ministry of Health Malaysia, Disease Control Division;
Ministry of Health Malaysia, Food Safety and Quality Programme;
Ministry of Health Malaysia, Pharmacy Enforcement Division; or
Ministry of Home Affairs, Regulatory and Enforcement Division;
“specified goods”, in relation to a specified person, means the goods specified in the second column of Part 1 of the Schedule opposite the specified person;
“specified person” means a person specified in the first column of Part 1 of the Schedule;
“veterinary surgeon” has the meaning given by section 2 of the Poisons Act (Cap. 234).
Exemption from payment of customs duty or excise duty
A specified person is exempted from payment of customs duty or excise duty (as the case may be) on any specified goods, to the extent specified in the fourth column of Part 1 of the Schedule opposite the specified person and specified goods, provided that the specified person —
where the specified goods are imported, removed from customs control or manufactured for a particular purpose — uses or manufactures (as the case may be) the specified goods only for that purpose until the time that the specified goods are transferred to another person as permitted under this Order;
satisfies the conditions specified in the third column of Part 1 of the Schedule opposite the specified goods, if any; and
if the Director-General requires, provides security in the amount specified by the Director‑General.
Subject to sub-paragraph (3), any document that is required to be produced under a condition specified in the third column of Part 1 of the Schedule must —
be produced to a proper officer of customs in the manner required by the Director‑General; and
be in the form required by the Director‑General.
The Director-General may, if the Director‑General considers expedient, waive the requirement to produce any document mentioned in sub‑paragraph (2).
Liability to customs duty or excise duty upon contravention of exemption conditions, etc.
If a specified person —
contravenes any condition specified in the third column of Part 1 of the Schedule opposite the specified person;
subject to sub-paragraph (2), transfers the specified goods to another person; or
uses, removes from customs control or manufactures the specified goods for any purpose, or in any manner, that is not specified in the second column of Part 1 of the Schedule,the specified goods become liable to customs duty or excise duty (as the case may be) in accordance with the rate and valuation (if any) specified in the third column of Part 2 of the Schedule opposite the specified person and specified goods.
Sub-paragraph (1)(b) does not apply if the specified person transfers the specified goods to another person —
who is entitled to the same exemption as the specified person in relation to those goods;
for the sole purpose of the other person —
destroying or ensuring the proper disposal of the specified goods; or
exporting the specified goods; or
for any purpose, and in accordance with any requirement, specified in the third column of Part 1 of the Schedule opposite the specified person.
Revocation
The Customs (Duties) (Exemption) Order (O 5) is revoked.