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Customs (Rebate on Motor Cars) Order

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Customs Act
(Chapter 70, Section 16(A))
Customs (Rebate on Motor Cars) Order
O 7
G.N. No. S 165/1991
REVISED EDITION 2002
(30th September 2002)
[15th April 1991]
Citation
1.  This Order may be cited as the Customs (Rebate on Motor Cars) Order.
Rebate on excise duties for off-peak car
2.
—(1)  If a motor car is registered as an off-peak car upon its first registration in Singapore under the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5), the person registered as the owner of the motor car shall be granted a rebate on the excise duties paid in respect of that motor car, determined in accordance with the formula —
UNKNOWN
where
T
is equal to the sum of A, B and C, if the sum of A, B and C does not exceed the maximum rebate or, otherwise, the amount of the maximum rebate;
 
A
is the amount of excise duties paid in respect of the motor car under the Customs (Duties) Order (O 4);
 
B
is the quota premium payable under rule 13(1) of the Road Traffic (Motor Vehicles, Quota System) Rules (Cap. 276, R 31) for the certificate of entitlement of the motor car; and
 
C
is the net additional registration fee as prescribed in rule 8(3) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.
(2)  For the purposes of sub-paragraph (1), “maximum rebate” means the maximum rebate prescribed in rule 8(3) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.
(3)  The amount of the rebate under sub-paragraph (1) shall not be refunded but shall only be used to set off the additional registration fee payable under rule 6 of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5) in respect of the motor car.
[G.N. Nos. S 165/91; S622/2000]

LEGISLATIVE HISTORY

Customs (Rebate on Motor Cars) Order
(CHAPTER 70, O 7)
This Legislative History is provided for the convenience of users of the Customs (Rebate on Motor Cars) Order. It is not part of this Order.
1.  
1991 Revised Edition—Customs (Rebate on Motor Cars) Order
Date of operation
:
25 March 1992
2.  
G. N. No. S 622/2000—Customs Duties (Rebate on Motor Cars) (Amendment) Order 2000
Date of commencement
:
1 January 2001
3.  
G. N. No. S 165/1991—Customs (Rebate on Motor Cars) Order 1991
Date of commencement
:
30 September 2002
4.  
2002 Revised Edition—Customs (Rebate on Motor Cars) Order
Date of operation
:
30 September 2002