Tariff (Amendment) Bill, 2016
Tariff (Amendment) Bill, 2016
Annex E
9859.0000
[442]
2016/2017
DRAFT
ESTIMATES
OF REVENUE &
EXPENDITURE
Free
98.60
Where the conditions specify
in Note 13 to this Chapter are
met
Human Remains
9860.0010
In casket
Free
9860.0090
Other
Free
”;
(xxxviii)
in Chapter 98 —
(a) by inserting, immediately after “(28)” to the list of items in
Notes 7 (a), the following —
“(29) Air condition.”;
(b) by inserting, immediately after Note 7 of the Chapter Notes,
the following —
“7A. All non-profit and charitable organisations must be —
(a) incorporated; and
(b) designated as a non-profit organisation by the
Registrar General or the Attorney-General.”.
(c) by deleting the Tariff Code Heading/Subheading
“9816.0000” and all corresponding entries thereto;
(d) in Note 11 of the Chapter Notes, by inserting, immediately
after paragraph (a), the following as a new paragraph (b) —
“(b) The Minister may grant duty exemption for any item
not on the list under paragraph (a).”.
(e) by renumbering Note 12 of the Chapter Notes as Note 14;
(f)
by inserting, immediately after Note 11 of the Chapter Notes,
the following —
“12. The following conditions apply to the use of the
classification code in Subheading 98.54 —
(a) Use of this exemption requires prior approval of
the Minister.
(b) The Minister may grant duty exemption for any
item under this heading.
13. The following conditions apply to the use of the
classification code in Subheading 98.59 —
(a)
Use of this exemption requires prior approval of
the Minister.
(b)
For the renovation, repair or upgrade any
dilapidated building not less than 5,000 square
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