Statute Details
- Title: Stamp Duties Remission Order
- Act Code: SDA1929-OR3
- Type: Subsidiary legislation (SL)
- Authorising Act: Stamp Duties Act (Chapter 312, Section 74)
- Legislative Instrument Reference: G.N. No. S 2749/1990
- Revised Edition: 1997 RevEd (15 June 1997)
- Original Date / Commencement (as stated): 27 July 1990
- Status: Current version as at 27 Mar 2026
- Key Subject Matter: Remission of stamp duty on security bonds furnished to the Controller of Immigration in specified immigration-related vessel/crew contexts
What Is This Legislation About?
The Stamp Duties Remission Order is a targeted remission instrument made under the Stamp Duties Act. In plain terms, it provides that stamp duty that would otherwise be payable under the Stamp Duties Act is remitted (i.e., waived) in a specific set of circumstances involving security bonds furnished to Singapore’s immigration authority.
The remission is tied to the administrative process for granting landing passes to members of the crew of a vessel, and it also extends to security bonds furnished in connection with immigration matters under the Immigration Act. The Order therefore operates at the intersection of stamp duty law and immigration compliance, ensuring that certain immigration-related security arrangements do not attract stamp duty charges.
Because the text provided is brief and appears to state the operative remission directly, the practical effect is straightforward: where the statutory conditions are met, the duty chargeable under the Stamp Duties Act on the relevant security bonds is remitted in full.
What Are the Key Provisions?
1. Full remission of stamp duty on specified security bonds
The core operative provision states that the Minister for Finance has remitted the whole of the duty chargeable under the Stamp Duties Act on all security bonds furnished to the Controller of Immigration. The remission applies when the bonds are furnished in connection with either:
- the grant of landing pass to a member of the crew of a vessel; or
- the operation of section 43 of the Immigration Act in respect of a person on board a vessel.
In practical terms, “remitted the whole of the duty chargeable” means there is no partial duty. If the bond qualifies under the Order, the stamp duty liability that would otherwise arise under the Stamp Duties Act is eliminated.
2. Who must receive the bond: the Controller of Immigration
The remission is not triggered merely because a security bond exists; it is triggered by the recipient and the purpose of the bond. The Order specifies that the security bonds must be furnished to the Controller of Immigration. This is important for practitioners because it frames the factual inquiry: the remission depends on the bond being submitted to the immigration authority in the relevant immigration process.
Accordingly, if a security bond is furnished to another party or for a different administrative purpose, the Order may not apply. Conversely, where the bond is furnished to the Controller of Immigration and is connected to the specified landing pass or section 43 scenario, the remission should apply.
3. Connection to landing passes for vessel crew
The first limb of the remission concerns landing pass applications for members of the crew of a vessel. The Order covers security bonds furnished “in connection with” the grant of such landing passes. The phrase “in connection with” is typically interpreted broadly in legal practice to include bonds that are part of, or required for, the immigration clearance process for crew members.
This is particularly relevant for shipping and maritime operations, where crew immigration status and documentation are time-sensitive and often involve standard compliance steps. The Order reduces transaction friction by removing stamp duty costs for qualifying security bonds.
4. Extension to section 43 of the Immigration Act (persons on board a vessel)
The second limb extends the remission to bonds furnished “in respect of a person on board a vessel” under section 43 of the Immigration Act. While the provided extract does not reproduce section 43, the reference indicates that section 43 creates a legal basis for immigration control measures involving persons on board vessels. The remission ensures that, where the security bond is required or furnished under that section, stamp duty is remitted.
For practitioners, this means that the Order is not limited to crew landing passes alone. It also covers other immigration situations involving persons on board vessels where section 43 is engaged, provided the bond is furnished to the Controller of Immigration and is connected to that statutory immigration process.
How Is This Legislation Structured?
As a subsidiary instrument, the Stamp Duties Remission Order is structured as a short, operative remission statement rather than a comprehensive code. Based on the extract, the instrument:
- identifies its status and version (current as at 27 March 2026, with a revised edition dated 15 June 1997);
- sets out the enacting formula and legislative history (including the original gazette reference); and
- contains a single, direct operative effect: the Minister for Finance remits the whole stamp duty on qualifying security bonds.
In other words, the Order functions like a discrete legal switch that turns off stamp duty liability for a defined class of documents (security bonds) in defined immigration contexts (landing passes for crew; section 43 Immigration Act situations for persons on board vessels).
Who Does This Legislation Apply To?
The remission is directed at stamp duty liability under the Stamp Duties Act, but it is triggered by the furnishing of security bonds to the Controller of Immigration. Therefore, the practical beneficiaries are the parties who arrange, provide, or procure the security bonds in the relevant immigration processes—commonly shipping agents, employers, vessel operators, or other responsible parties involved in crew and passenger immigration compliance.
However, the legal applicability is not framed as a general class of persons (e.g., “all employers” or “all vessel operators”). Instead, the Order applies to the duty chargeable on all security bonds that meet the specified conditions. Practitioners should therefore focus on the documentary and factual criteria: (i) the document is a security bond; (ii) it is furnished to the Controller of Immigration; and (iii) it is furnished in connection with either landing passes for crew or section 43 Immigration Act matters for persons on board vessels.
Why Is This Legislation Important?
Although the Order is brief, it has meaningful commercial and compliance implications. Stamp duties can represent a non-trivial transaction cost, and in maritime operations, documentation cycles may be frequent and time-sensitive. By remitting stamp duty on qualifying security bonds, the Order reduces cost and administrative burden for parties dealing with immigration clearance for vessel crew and other persons on board.
From a legal risk perspective, the Order also provides clarity. Where the conditions are met, parties can treat the stamp duty liability as remitted, which can affect how documents are executed, how duties are accounted for, and how compliance is documented. For practitioners advising shipping clients, immigration counsel, or corporate clients involved in vessel operations, this remission can be a key point in structuring and cost planning.
Finally, the Order illustrates how Singapore’s legislative framework allows targeted relief through subsidiary legislation. The authorising provision in the Stamp Duties Act (section 74) empowers the Minister for Finance to remit duty in specified circumstances. This mechanism supports policy objectives—here, facilitating immigration processes without imposing stamp duty costs on certain security arrangements.
Related Legislation
- Stamp Duties Act (Cap. 312), including section 74 (authorising the making of remission orders)
- Immigration Act (Cap. 133), including section 43 (referenced as a basis for the remission in respect of persons on board vessels)
Source Documents
This article provides an overview of the Stamp Duties Remission Order for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.