Singapore legislation
Regulation 11
of Customs (Valuation of Locally-Manufactured Goods for Excise Duty) Regulations 2022
Regulation 11
Supply of information
Subregulation 1
Subject to paragraph (2), upon written request by the manufacturer of any goods, the Director‑General must give notice to the manufacturer in writing of the value of the goods, and the basis of the determination of that value (including the provisions of these Regulations) applying to the goods.
Subregulation 2
Any information which is by its nature confidential, or which has been provided to the Director‑General by any government or person on a confidential basis for the purpose of determining the value of any goods, must not be disclosed to any other government or person without the specific authority of the firstmentioned government or person, except to the extent to which the information is required to be disclosed in any legal proceedings arising out of the determination.