Singapore legislation
Regulation 45A
Regulation 45A
Approved Third Party Logistics Company Scheme
Subregulation 1
A taxable person who is eligible under paragraph (3) may make an application to the Comptroller for goods outside Singapore which —
enter Singapore under customs control; and
are removed from customs control into the customs territory by the taxable person (and accordingly imported by the taxable person) in the course or furtherance of any business carried on by him,not being goods which are subject to a duty (whether customs duty or excise duty or both), to do any of the following:
remove those goods without payment of the tax chargeable on the importation;
remove those goods and supply them to a specified person, without payment of the tax chargeable on the importation and on the supply.
Subregulation 1A
The reference in paragraph (1) to goods that are imported by the taxable person in the course or furtherance of any business carried on by him shall include goods which are consigned to the taxable person as recipient in order for the taxable person to make supplies (other than supplies referred to in section 22 of the Act) using or in relation to those goods, if the conditions referred to in regulation 42A(1)(a), (b) and (c) are satisfied, with —
the reference to the owner in that regulation read as a reference to the person who consigned the goods to the taxable person; and
the reference to the importer in that regulation read as a reference to the taxable person.
Subregulation 2
Every application under paragraph (1) shall —
be made on such form as the Comptroller may determine; and
give a full and true account of the particulars or information for which the provision is made in the form.
Subregulation 3
A taxable person is eligible to make an application under paragraph (1) if he satisfies the Comptroller that —
the amount or proportion of goods exported by him and the value of supplies of international services made by him within the meaning of section 21(3) of the Act satisfy such requirements as the Comptroller may determine;
his business is substantially with a specified person;
his accounting and internal control systems are able to meet such accounting standards as the Comptroller may require; and
he is able to comply with such other conditions as the Comptroller may impose for the protection of the revenue.
Subregulation 3A
A taxable person shall not provide the Comptroller with any false, misleading or inaccurate declaration or information in his application under paragraph (1).
Subregulation 4
The Comptroller may, on an application made under paragraph (1), approve the application on such conditions or requirements as he may, in his discretion, impose.
Subregulation 4A
The applicant shall comply with all conditions and requirements imposed by the Comptroller under paragraph (4).
Subregulation 5
The Comptroller may, in granting approval under paragraph (4), require the applicant to furnish security in such form and amount and to make arrangements for the payment of tax as the Comptroller may determine.
Subregulation 6
Subject to paragraph (12), an approval granted under paragraph (4) shall have effect for a period of 3 years beginning on the date on which the approval is to take effect and the Comptroller may, in his discretion, vary the period to which the approval relates.
Subregulation 6A
A taxable person to whom approval has been granted under this regulation shall not use the approval, and shall take all steps to ensure that no other person uses the approval (whether on behalf of the taxable person or otherwise), except for the purposes for which the approval was granted.
Subregulation 7
A taxable person to whom approval has been granted under this regulation shall immediately notify the Comptroller of any change in particulars furnished, the security given or the arrangements for the payment of tax.
Subregulation 8
Unless the Comptroller otherwise allows or directs, notwithstanding that no tax is payable —
a taxable person to whom approval has been granted under this regulation in relation to paragraph (1)(i) or (ii) shall account for the tax chargeable on his importation of goods; and
a taxable person to whom approval has been granted under this regulation in relation to paragraph (1)(ii) shall account for the tax chargeable on his supply of the goods to the specified person.
Subregulation 9
[Deleted by S 327/2007]
Subregulation 10
Unless the Comptroller otherwise allows or directs, a specified person who receives goods under paragraph (1)(ii) shall account for tax as if he had himself imported the goods in the course or furtherance of his business, together with the tax chargeable on the supply of those goods by the specified person to some other person.
Subregulation 10A
For the purposes of paragraphs (8)(b) and (10), the supply of goods under paragraph (1)(ii) shall be treated as taking place at the earliest of the following times:
whenever a payment in respect of the supply is made;
whenever the goods are made available to or received by the specified person; or
whenever the specified person receives an invoice relating to the supply.
Subregulation 10B
[Deleted by S 827/2010 wef 01/01/2011]
Subregulation 11
For the purposes of this regulation, the enforcement of any obligation to account for tax shall apply to any person who is required under paragraph (8) or (10) to account for tax.
Subregulation 12
The Comptroller may, at any time, by notice in writing vary or revoke any approval granted under this regulation if he is satisfied that the taxable person —
has failed to comply with any condition or requirement imposed by the Comptroller under paragraph (4) or (5);
has at any time ceased to satisfy any of the requirements for eligibility under paragraph (3); or
has provided any false, misleading or inaccurate declaration or information in his application under paragraph (2).
Subregulation 13
Unless the Comptroller otherwise allows, where the taxable person approved by the Comptroller fails to comply with any condition or requirement imposed by the Comptroller under paragraph (4) or (5), he shall —
pay to the Comptroller without demand the amount of tax chargeable on the importation or the supply, as the case may be, to which the failure to comply relates; and
include the amount of tax referred to in sub-paragraph (a) as output tax in his return.
Subregulation 14
In this regulation, “specified person” means —
a taxable person approved under this regulation or regulation 45;
a taxable person approved under regulation 45C; or
an approved contract manufacturer as defined in regulation 46.