Singapore legislation

Section 40

of Countervailing and Anti-Dumping Duties Act 1996

Section 40

Transhipment

Where goods are not imported into Singapore directly from the country of origin, but are exported to Singapore from an intermediate country, the provisions of this Act and any regulations made under this Act are fully applicable and the transaction, for the purposes of this Act and those regulations, is regarded as having taken place between the country of origin and Singapore.