12. Amendment of section 116

Subsection (1) of section 116 of the Ordinance is hereby amended —

by inserting immediately after the semi-colon appearing at the end of paragraph (i) thereof the word “or”; and

by inserting immediately thereafter the following new paragraph: —“(j)being a tourist, sells, exchanges or gives away, or offers to sell, exchange or give away to any person in Singapore, goods which he has purchased free of duty in Singapore;”.