Customs and Excise Regulations 1996

Provisions relating to Singapore

Heading: inserted, on 1 January 2001, by regulation 3 of the Customs and Excise Amendment Regulations 2000 (SR 2000/275).

51A Interpretation

In regulations 51B to 51E, unless the context otherwise requires,—

factory or works means the place in Singapore where the last process of manufacture of the goods was performed

factory or works cost, in relation to goods manufactured in a factory or works, means expenditure—

(a)

that either—

(i)

is incurred directly by the manufacturer in the production of the goods; or

(ii)

can reasonably be allocated to the production of the goods; and

(b)

is determined in accordance with regulation 51C

inner containers

(a)

includes any container or containers into or on which goods are packed for export to New Zealand; but

(b)

does not include a shipping container, pallet, or similar article carried by a ship or aircraft

last process of manufacture does not include minimal processes, including pressing, labelling, ticketing, packaging, and preparation for sale

manufacturer, in relation to any goods, means the person who undertakes the last process of manufacture of the goods

materials

(a)

means all inputs into the manufacturing process (other than materials treated as overheads) used or consumed in the production of the finished goods, in the form in which they are received at the factory or works; and

(b)

includes inner containers

other duties includes goods and services tax, sales tax, anti-dumping duty, and countervailing duty

process of manufacture includes quality control checking and testing procedures if those procedures are applied to goods or materials other than goods classified in the Tariff as textiles or textile articles, clothing, headwear, or footwear under any of the following Tariff headings, Tariff sub-headings, or Tariff items:

(aa)

extract from subheading 3006.10 sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether or not absorbable:

(a)

3926.20 and 3926.90.01:

(b)

4015.11, 4015.19, and 4015.90:

(c)

42.03:

(d)

43.03 and 43.04:

(e)

4818.50:

(f)

50.01 to 65.07:

(g)

70.19:

(h)

9404.21, 9404.29, 9404.30, and 9404.90:

(i)

9606.21, 9606.22, 9606.29, 9606.30, and 96.07

qualifying area content, in relation to goods, means the items of expenditure specified in regulation 51B(2)(a)

specified product means any of the following products wholly produced or obtained in Singapore or New Zealand, as the case may be:

(a)

mineral products extracted from its soil, waters, or seabed, or from beneath the seabed:

(b)

vegetable products harvested or gathered there:

(c)

live animals born and raised there:

(d)

products obtained from live animals born and raised there:

(e)

products obtained by hunting, fishing, or aquaculture conducted there:

(f)

products of fishing and other marine products taken outside its waters by vessels registered or recorded there:

(g)

products processed or made, on board factory ships registered or recorded there, exclusively from the products referred to in paragraph (f):

(h)

products taken, as the case may be,—

(i)

by Singapore, or by a citizen or resident, or legal person, of Singapore, from the seabed or beneath the seabed outside its territorial waters if Singapore is lawfully entitled to exploit that seabed; or

(ii)

by New Zealand, or by a citizen or resident, or legal person, of New Zealand, from the seabed or beneath the seabed outside its territorial waters if New Zealand is lawfully entitled to exploit that seabed:

(i)

waste and scrap resulting from production there and fit only for the recovery of raw materials:

(j)

waste and scrap fit only for the recovery of raw materials derived from used articles collected there:

(k)

goods or materials produced there exclusively from the products referred to in paragraphs (a) to (j).

Regulation 51A: inserted, on 1 January 2001, by regulation 3 of the Customs and Excise Amendment Regulations 2000 (SR 2000/275).

Regulation 51A process of manufacture paragraph (aa): inserted, on 1 January 2007, by regulation 4 of the Customs and Excise (Tariff Changes) Amendment Regulations 2006 (SR 2006/333).