Singapore legislation

Regulation 3

of Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order 1994

Regulation 3

Application of Customs Act 1960

The following provisions of the Customs Act 1960 apply, with such modifications and adaptations as are specified in paragraphs 4, 5, 6, 7 and 8, to tax chargeable on the importation of goods 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:

(a)

Part 1 (except section 2(a));

(b)

Part 2 (all sections);

(c)

Part 3 (only sections 11, 12, 15, 19, 20, 21, 27 and 28);

(d)

Part 4 (all sections);

(e)

Part 5 (except sections 43 and 46);

(f)

Part 6 (except section 49);

(g)

Part 7 (only section 69);

(h)

Part 10;

(i)

Part 11;

(j)

Part 12 (except section 100);

(k)

Part 13 (all sections);

(l)

Part 14 (all sections); (m)Part 15 (except sections 133, 135 and 136).

Read in full context — Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order 1994 →