Singapore legislation
Regulation 4
of Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order 1994
Regulation 4
Modification of section 34 of Customs Act 1960
Section 34 of the Customs Act 1960 has effect with the modification that the Director‑General of Customs may, in his or her discretion and subject to such conditions as he or she may impose, authorise any person to remove, without a permit, non‑dutiable goods or goods in respect of which tax on the importation thereof would be chargeable if the importation were not an exempt import —
from an aircraft into the free trade zone in a customs airport and to be transhipped from that free trade zone directly into another aircraft at the same airport;
from a vessel into the free trade zone and to be transhipped from that free trade zone directly into another vessel berthed at the same free trade zone;
from one free trade zone to another free trade zone provided the non‑dutiable goods are intended for transhipment or in transit which are covered by a “through” bill of lading or “through” airway bill; and
in any other particular circumstances as the Director‑General of Customs may think fit.