Regulation 1
Citation
This Order is the Goods and Services Tax (Application of Customs Act 1960) (Provisions on Trials, Proceedings, Offences and Penalties) Order 1994.
/akn/sg/act/sub_leg/1993/GSTA-OR5
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
Quick answer
Goods and Services Tax (Application of Customs Act 1960) (Provisions on Trials, Proceedings, Offences and Penalties) Order 1994 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-OR5 1993, currently marked in force and first recorded in 1993.
Citation
This Order is the Goods and Services Tax (Application of Customs Act 1960) (Provisions on Trials, Proceedings, Offences and Penalties) Order 1994.
Application of Customs Act 1960
Parts 14 and 15 (with the exception of sections 133, 135 and 136) of the Customs Act 1960 apply to trials, proceedings, offences and penalties in relation to offences under the Act as they apply in relation to offences and penalties under the Customs Act 1960 as defined in that Act.