Singapore legislation
Clause 4
Clause 4
New section 14A
The Ordinance is hereby amended by inserting immediately after section 14 thereof the following section: —“Relief from duty on Singaporemade goods reimported14A. Goods manufactured, assembled or produced in Singapore which are not subject to excise duties and which have been exported may be imported or brought back into Singapore without payment of import duty if it is shown to the satisfaction of the Comptroller —
(a)
that such goods were manufactured, assembled or produced in Singapore; and
(b)
that such goods have not undergone any processing or manipulation outside Singapore since their exportation.”.