Statute Details
- Title: Stamp Duties Remission Order
- Act Code: SDA1929-OR3
- Type: Subsidiary legislation (SL)
- Current status: Current version as at 27 Mar 2026 (per the legislative database display)
- Revised edition: 15 Jun 1997 (1997 RevEd)
- Original date / commencement (as shown): 27 Jul 1990
- Authorising Act: Stamp Duties Act (Chapter 312, Section 74)
- Key instrument reference: G.N. No. S 2749/1990
- Primary subject matter: Remission (waiver) of stamp duty on specified security bonds
- Related legislation referenced in the text: Immigration Act (Cap. 133), including landing pass context; and section 43 of the Immigration Act
What Is This Legislation About?
The Stamp Duties Remission Order is a targeted remission instrument made under the Stamp Duties Act. In plain language, it provides that certain stamp duties that would otherwise be payable under the Stamp Duties Act are remitted (i.e., not collected) when they relate to a specific administrative and immigration-related purpose.
Specifically, the Order remits the whole of the duty chargeable under the Stamp Duties Act on all security bonds furnished to the Controller of Immigration. The remission applies where the security bonds are furnished in connection with the grant of a landing pass to a member of the crew of a vessel, and also where the bonds are furnished under section 43 of the Immigration Act in respect of a person on board a vessel.
Although the instrument is short, it is practically significant: it removes a stamp duty cost from a particular category of immigration-related bonding arrangements involving vessels and crew/passenger immigration processing. For shipping operators, agents, and legal practitioners handling immigration documentation, the Order can affect both the cost and the compliance steps required when security bonds are executed and presented for stamping.
What Are the Key Provisions?
1. Remission of stamp duty on security bonds to the Controller of Immigration
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 is not partial; it covers the whole duty that would otherwise be chargeable.
This is an important drafting feature. In many tax remission regimes, remission may be conditional, capped, or limited to a percentage. Here, the language indicates a full remission, subject only to the scope conditions described in the Order (i.e., the bonds must be furnished to the Controller of Immigration and must be connected to the specified immigration contexts).
2. Scope condition: landing pass for crew of a vessel
The remission applies where the security bonds are furnished in connection with the grant of landing pass to a member of the crew of a vessel. This ties the stamp duty remission directly to a particular immigration processing pathway: the landing pass mechanism for crew members.
Practitioners should note that the remission is triggered by the connection between the security bond and the landing pass grant. That means the bond must be part of the immigration documentation or assurance required for the landing pass process. Where a security bond is executed for other purposes, or where it is not furnished to the Controller of Immigration, the remission would not apply.
3. Additional scope condition: bonds under section 43 of the Immigration Act
The Order also extends remission to security bonds furnished under section 43 of the Immigration Act in respect of a person on board a vessel. This second limb is broader in one sense (it is not limited to crew landing passes) but narrower in another sense (it is limited to bonds furnished under the specific statutory mechanism in section 43).
Accordingly, the remission is available where the immigration law requires or permits security to be furnished in respect of persons on board a vessel, and the stamp duty would otherwise be payable on the security bond instrument. If the bond is within the section 43 framework and is furnished to the Controller of Immigration, the stamp duty is remitted in full.
4. Practical effect: stamp duty cost is eliminated for covered bonds
Because the Order remits the whole duty chargeable, the practical effect is that covered security bonds should not bear the stamp duty that would otherwise be required under the Stamp Duties Act. For legal and compliance teams, this can affect:
- Whether stamping is required at all for the covered instruments;
- Whether any duty payment is necessary before submission to immigration authorities;
- How to document the basis for remission (e.g., referencing the remission Order and the relevant immigration context).
Even where stamping processes exist administratively, remission typically means that the duty is not collected; however, practitioners should still ensure that the instrument is correctly characterised as a “security bond” and that it is furnished to the Controller of Immigration for the relevant purpose.
How Is This Legislation Structured?
The Stamp Duties Remission Order is structured as a subsidiary legislative instrument made under the Stamp Duties Act. In the extract provided, the instrument appears to consist primarily of an enacting/operative statement by the Minister for Finance remitting stamp duty on specified instruments.
While the database display references “provisions” and “versions,” the substantive content shown is a single remission rule with defined scope. In practice, such remission orders are typically concise: they identify the duty being remitted, the class of instruments (here, security bonds), the recipient authority (Controller of Immigration), and the immigration contexts that bring the instruments within the remission.
For practitioners, the key is to treat the Order as a scope-based exemption/remission instrument. The legal analysis usually focuses on whether the instrument fits within the defined class and whether the factual circumstances (landing pass for crew; or bonds under section 43 for persons on board a vessel) are satisfied.
Who Does This Legislation Apply To?
The remission applies to security bonds furnished to the Controller of Immigration. While the Order does not name specific parties (such as shipping companies, agents, or individuals), it is directed at the instruments and the administrative context in which they are furnished.
Accordingly, it is relevant to parties involved in vessel-related immigration processes—most notably those who arrange or execute security bonds for immigration purposes. This can include shipping operators, vessel agents, legal representatives preparing immigration documentation, and any party required to provide security under the Immigration Act framework.
In terms of the immigration contexts, the Order covers:
- Landing pass arrangements for crew members of a vessel; and
- Security bonds furnished under section 43 of the Immigration Act in respect of a person on board a vessel.
Therefore, the practical “who” is best understood as those who procure, execute, and submit the relevant security bonds to the Controller of Immigration in the specified circumstances.
Why Is This Legislation Important?
Although the Order is brief, it has real commercial and procedural impact. Stamp duties can be a non-trivial cost in documentation-heavy processes such as immigration clearance for vessels. By remitting the whole duty on covered security bonds, the Order reduces transaction costs and simplifies compliance for parties dealing with landing pass and vessel-related immigration requirements.
From an enforcement and compliance perspective, the Order also clarifies that the Stamp Duties Act’s general charging provisions do not apply (at least in full) to the specified instruments and contexts. This matters for practitioners because stamp duty treatment can affect both the timing of document execution and the administrative steps required before submission to government authorities.
In addition, the Order demonstrates how Singapore’s legislative framework uses subsidiary instruments to tailor tax outcomes to operational needs. Here, the remission is linked to immigration administration—specifically, the Controller of Immigration’s role and the Immigration Act’s vessel-related provisions. For lawyers, this linkage is a reminder that tax consequences may depend on the purpose and statutory context of the instrument, not merely on the instrument’s form.
Finally, because the Order is shown as current as at 27 Mar 2026 (with a revised edition dated 15 Jun 1997), practitioners should ensure they rely on the correct version and confirm whether any later amendments or repeals exist. The database note to check the legislation timeline is particularly relevant when advising on stamp duty treatment in ongoing matters.
Related Legislation
- Stamp Duties Act (Cap. 312), including the authorising provision: Section 74
- Immigration Act (Cap. 133), including section 43 (as referenced in the Order)
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.