PUBLIC CONSULTATION ON CUSTOMS ACT AMENDMENTS 2017

a) Broaden the definition of ‘Motor Fuels’ to include diesel, and any other fuel that may be used to power a means of transport.

b) Provide Singapore Customs with the flexibility to collect different amounts of special tax, as the quantum of special tax was reduced in Budget 2017.  While special tax is collected on a half-yearly basis, the relevant section of the Customs Act does not currently cater for scenarios where the special tax quantum is changed in the middle of the half-year period. 

a) Clarify that there will be collection of duty for goods used or consumed in a Free Trade Zone (FTZ), approved landing place, or transit warehouse. This would be in line with the policy intent to impose Goods and Services Tax (GST) on all goods used and consumed in Singapore’s FTZs. 

b) Allow Singapore Customs to determine circumstances under which it may re-impose such duties based on the current value of the goods. 

c) Provide legal clarity that – similar to motor vehicles and aircraft – a permit is not required to remove fuel carried in the fuel supply tanks of vessels. Currently, the Customs Act specifies that the removal of fuel carried in the fuel supply tanks of motor vehicles and aircraft does not require a permit, and is silent on the treatment of vessels.

a) Allow the Director-General of Customs to exempt parties from the submission of the manifest data for vessels, airplanes or trains arriving in or departing from Singapore. This amendment helps Singapore Customs better manage the compliance requirements on freight companies, and preserves Singapore’s attractiveness as a transhipment/ transit hub.

b) Extend the current one-year time limit for claimants to submit claims for refunds of duties, taxes, or other charges, to five years in alignment with the GST Act. The one-year time limit does not allow Singapore Customs to refund money overpaid or erroneously collected if a claim is made more than one year after overpayment or erroneous collection. 

c) Similarly increase the one-year time limit to recover duties, taxes, fees, or other charges to five years, and remove the time limit entirely for the recovery of duties in cases of fraud and wilful default, to align with the GST Act and Income Tax Act.  

Ministry of Finance

Economic Programmes Directorate

100 High Street #10-01

The Treasury

Singapore 179464

Fax: 6337 4134

Email: MOF_Public_Consultation@mof.gov.sg (preferred mode)

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