Singapore legislation
Regulation 6
of Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order 1994
Regulation 6
Modification of sections 51, 63, 66 and 82 of Customs Act 1960
Sections 51, 63, 66 and 82 of the Customs Act 1960 have effect with the modification that those sections only apply to such dutiable goods (and not to non‑dutiable goods on which tax is charged) as are specified in the licence granted under those sections by the Director‑General of Customs.