s 78 Drawback on imported tobacco manufactured in Singapore
78. Where any tobacco on which duty has been paid is manufactured in Singapore and is re-exported as part or ingredient of the manufactured tobacco, the Director‑General may, on such re‑export, allow to the manufacturer a drawback of the whole or such proportion of the duty paid as the Minister may prescribe if — ( a ) the tobacco has been manufactured in a factory licensed under section 63(1) or under section 83(3) for manufacturing dutiable goods; ( b ) provision to the satisfaction of the Director‑General has been made for the control and supervision in the factory of the deposit and issue for use of the tobacco on which duty has been paid; ( c ) the tobacco has been imported by the manufacturer or purchased by the manufacturer before removal from customs control; ( d ) the tobacco is re‑exported within 6 months from the date upon which excise duty was paid; and ( e ) the prescribed monthly supplementary licence fee has been paid before the removal into the factory of the tobacco as it is intended to re‑export after manufacture. [3/2008]