Statute Details
- Title: Stamp Duties Remission Order
- Act Code: SDA1929-OR3
- Legislative Type: Subsidiary legislation / Order
- Status: Current version as at 27 Mar 2026
- Revised Edition: 1997 RevEd (15 June 1997)
- Original Date (as indicated): 27 July 1990
- Authorising Act: Stamp Duties Act (Cap. 312), Section 74
- Primary Instrument Reference: G.N. No. S 2749/1990 (as shown in the extract)
- Related Legislation: Immigration Act (Cap. 133), including section 43
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 are remitted (i.e., cancelled) in a specific immigration-related context involving crew members of vessels.
Stamp duties are generally charges imposed on documents and instruments specified by the Stamp Duties Act. However, the remission order recognises that, for certain administrative or policy reasons, it is not appropriate to impose stamp duty on particular security bonds. This order therefore removes the stamp duty burden for a defined category of security bonds furnished to the Controller of Immigration.
Importantly, the remission is not broad across all stamp duty categories. It is confined to “the whole of the duty chargeable” under the Stamp Duties Act on “all security bonds” that are furnished to the Controller of Immigration in connection with (i) the grant of a landing pass to a crew member of a vessel, or (ii) the operation of section 43 of the Immigration Act in respect of a person on board a vessel.
What Are the Key Provisions?
1. Full remission of stamp duty on specified security bonds
The core operative statement in the order is 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. This is a complete remission—meaning that, for the relevant bonds, there is no remaining stamp duty payable.
From a practitioner’s perspective, the phrase “whole of the duty chargeable” is significant. It indicates that the remission is not partial (not a percentage reduction), and it is not limited to a particular portion of duty. If the security bond falls within the defined purpose and recipient (Controller of Immigration) and is connected to the specified immigration processes, the stamp duty liability is extinguished by the order.
2. The remission is tied to landing passes for crew members
The order specifies that 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.” A landing pass is an immigration document/permission that allows a crew member to land or enter for a particular purpose connected to vessel operations.
Accordingly, if an employer, shipping agent, or other responsible party provides a security bond to the Controller of Immigration as part of the landing pass process for a crew member, the stamp duty that would otherwise be chargeable under the Stamp Duties Act is remitted in full.
3. The remission also applies under section 43 of the Immigration Act
Beyond landing passes for crew members, the order extends to security bonds furnished “under section 43 of the Immigration Act (Cap. 133) in respect of a person on board a vessel.” This second limb is important because it captures a broader set of immigration circumstances than crew landing passes alone.
While the extract does not reproduce the text of section 43, the remission order clearly links the stamp duty remission to the legal mechanism in the Immigration Act that requires or contemplates security bonds in relation to persons on board vessels. Practitioners should therefore read the remission order together with section 43 to confirm the precise trigger for the security bond requirement and the category of persons covered.
4. The remission is conditional on the bond being furnished to the Controller of Immigration
The order’s scope is anchored to the recipient: the security bonds must be “furnished to the Controller of Immigration.” This means that even if a security bond is connected to vessel-related immigration matters, the remission may not apply if the bond is not furnished to the Controller of Immigration (for example, if it is furnished to another authority or used for a different administrative purpose).
In practice, this condition will matter for document handling, compliance checks, and audit trails. Lawyers advising shipping companies, agents, or bond providers should ensure that the bond documentation clearly identifies the Controller of Immigration as the receiving authority and that the bond’s purpose aligns with the landing pass or section 43 context.
How Is This Legislation Structured?
The Stamp Duties Remission Order is a subsidiary legislative instrument. Unlike a comprehensive Act with multiple parts and sections, the remission order in the extract is essentially a single operative direction: it states the Minister for Finance’s remission of stamp duty on a defined class of instruments (security bonds) in a defined immigration context.
From the information provided, the order is presented as a standalone document under the Stamp Duties Act’s remission power (authorising section 74). The document includes standard legislative publication features such as the enacting formula and legislative history/timeline references. The extract also indicates that the order has been revised and is currently consolidated in the 1997 Revised Edition, with the “current version as at 27 Mar 2026” reflecting the latest consolidation status.
Practitioners should therefore treat this as a targeted instrument rather than a code. Its legal effect is derived from the precise wording of the remission statement and its linkage to the Stamp Duties Act and the Immigration Act.
Who Does This Legislation Apply To?
The order applies to parties who furnish security bonds to the Controller of Immigration in connection with the specified immigration processes. In vessel-related immigration practice, this typically involves shipping-related stakeholders—such as vessel operators, shipping agents, or other parties responsible for immigration compliance—who arrange or provide security bonds as part of the immigration clearance framework.
However, the legal beneficiaries of the remission are not “persons” in the broad sense; rather, the remission operates on the stamp duty liability attached to the relevant security bonds. Therefore, the practical effect is that the instrument (the security bond) should not bear stamp duty where it meets the order’s conditions.
The order also indirectly affects immigration administration because it reduces the fiscal cost of compliance for the relevant vessel and immigration scenarios. It applies both to security bonds connected to the grant of landing passes for crew members and to security bonds furnished under section 43 of the Immigration Act for persons on board vessels.
Why Is This Legislation Important?
This remission order is important because it clarifies that stamp duty is not payable for a specific category of security bonds used in immigration processes involving vessels. For practitioners, the value lies in certainty: without the remission, security bonds would likely attract stamp duty under the Stamp Duties Act. The order removes that liability entirely for the defined class of bonds.
From a compliance and risk perspective, the order reduces the likelihood of overpayment, incorrect stamping, or disputes about duty liability. In document-heavy environments—such as shipping and immigration clearance—small fiscal errors can create administrative delays. A clear remission instrument helps legal teams and operational stakeholders structure documentation correctly and maintain accurate records.
Enforcement-wise, the remission is framed as an act of the Minister for Finance remitting duty chargeable under the Stamp Duties Act. This means that the remission is not merely a discretionary practice by officers; it is a legal instrument that should be applied when the conditions are met. Practitioners should therefore ensure that any stamp duty assessment or stamping process incorporates the remission order where relevant.
Finally, the order’s linkage to section 43 of the Immigration Act makes it particularly relevant for cases involving persons on board vessels beyond routine crew landing pass arrangements. Lawyers advising on immigration compliance for maritime operations should treat this remission as part of the legal toolkit for assessing the fiscal implications of security bonds.
Related Legislation
- Stamp Duties Act (Cap. 312), including section 74 (authorising remission)
- Immigration Act (Cap. 133), including section 43 (security bond context for 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.