Singapore legislation
Clause 33
of Economic Expansion Incentives (Relief from Income Tax) Bill
Clause 33
No re-landing of export product or export produce
No export product or export produce shall, unless the Comptroller otherwise authorises, be re-landed at any time in Singapore (including any area declared to be a free trade zone under section 4 of the Free Trade Zones Act, 1966 (Act 30 of 1966)) after they have been exported.