Singapore legislation
Regulation 10
of Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order 1994
Regulation 10
Application of Free Trade Zones Act 1966
The provisions of the Free Trade Zones Act 1966 apply (so far as relevant) in relation to tax chargeable on importation as they apply in relation to customs or excise duties, and, unless the context otherwise requires, to goods in respect of which tax on the importation thereof would be chargeable if the importation were not an exempt import as they apply to goods in respect of which customs duty or excise duty is chargeable.