Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 5 · Reliefs
27A. Deferment of payment of tax on importation of goods
Feedback & supportLast amended by an amending law of 2014. 3 amendments in all.
The Minister may by regulations in relation to goods imported by any taxable person in the course or furtherance of any business carried on by the taxable person, permit those goods to be delivered or removed in accordance with those regulations even though the tax chargeable on the importation has yet to be paid and despite —
any other provision of this Act; or
any written law relating to customs or excise duties applicable in accordance with section 26.
Regulations made under subsection (1) may —
provide that goods imported by a taxable person in the course or furtherance of any business carried on by the taxable person (as referred to in subsection (1)) may, subject to such requirements (including conditions, whether precedent or subsequent) as may be prescribed, include —
imported goods which are consigned to the taxable person as recipient in order for the taxable person to make supplies using or in relation to those goods, other than supplies referred to in section 22; or
goods which are imported in the circumstances referred to in section 33B; and
require a taxable person referred to in subsection (1) to account for and pay the tax chargeable on the importation of the goods in such form and manner, within such time and to such person as may be prescribed.
The Comptroller may, for the protection of revenue, impose conditions in relation to any importation of goods referred to in subsection (1).
Comptroller
“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;