Clause 26

Except where the contrary intention appears, the Customs Act [Cap. 70] and any regulations made thereunder, the provisions of the Telecommunication Authority of Singapore Act 1992 [Act 12 of 1992] relating to customs or excise duties on postal articles, and any other written law relating generally to customs or excise duties on imported goods, shall have effect with such exceptions, modifications and adaptations as the Minister may by order prescribe, as if all goods imported into Singapore were liable to duties (whether customs or excise duties) and as if those duties included goods and services tax chargeable on the importation of goods.