Singapore legislation
Regulation 5
of Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order 1994
Regulation 5
Modification of sections 53 and 58 of Customs Act 1960
Subregulation 1
The Customs Act 1960 has effect with the modification that the Director‑General of Customs may permit a bona fide traveller to temporarily deposit his or her goods in any of the following places without payment of the tax chargeable on the importation thereof, pending payment of such tax or re‑export of the goods by the bona fide traveller:
a Government warehouse established under section 49 of the Customs Act 1960;
a customs office or customs station within the meaning of the Customs Act 1960;
in any other place approved in writing by the Director‑General of Customs.
Subregulation 2
Sections 53 and 58 of the Customs Act 1960 apply, with the necessary modifications, in the circumstances referred to in sub‑paragraph (1).