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A sawed-off break-action shotgun of the type commonly known as a lupara. A sawed-off shotgun (also called a scattergun, sawn-off shotgun, short-barrelled shotgun, shorty, or boom stick) is a type of shotgun with a shorter gun barrel—typically under 18 inches (46 cm)—and often a pistol grip instead of a longer shoulder stock.
From the nineteenth century Singapore used revenues of the Straits Settlements. In 1948, the first revenue stamps exclusively for use in Singapore were issued. Three values were issued - $25, $50 and $100 - and the stamps portrayed King George VI. The $25 and $100 were reprinted in 1951 and 1953 respectively using a different perforation.
Longer barreled versions (18" minimum) are also available for purchase in the US, where ownership of short barreled shotguns requires a $200 tax stamp. In the United States, where other Norinco products are specifically non-importable, this gun is imported and sold under the names Norinco Hawk 982 and Interstate Hawk 982 .
The Serbu Super-Shorty is a compact, stockless, pump action shotgun chambered in 12-gauge (2 + 3 ⁄ 4 and 3"). [1] The basic architecture of most of the production models is based on the Mossberg Maverick 88 shotgun, with Mossberg 500 and Remington 870 receivers also available. [2] [3] The shotgun features a spring-loaded, folding foregrip. [4]
Short-barreled shotguns manufactured without a shoulder stock (less than 26" overall length) They are smooth-bore handguns which fire shot shells, not shotguns, which must be designed to be fired from the shoulder. Pistols with a second vertical grip Many pistols feature a rail below the barrel, commonly used to mount a laser or flashlight.
The Customs Department was founded when Singapore was the British Empire's Straits Settlements and later Crown Colony.Established in 1910 under the name Government Monopolies Department, Customs is one of the oldest tax-collecting organisations in modern Singapore to increase the country's state coffers to help fund national programmes.
According to Jon Hodoway, writing in the Guns America blog, this excludes them from the definition of "shotgun" (not designed to be fired from the shoulder), and thus they cannot be “Short Barreled Shotguns” (SBS) requiring a $200.00 transfer tax to purchase. If they had pistol grips and were less than 26 inches (66 cm) in overall length ...
Goods and Services Tax (GST) in Singapore is a value added tax (VAT) of 9% levied on import of goods, as well as most supplies of goods and services. Exemptions are given for the sales and leases of residential properties, importation and local supply of investment precious metals and most financial services. [ 1 ]