Singapore legislation

Regulation 7

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

Regulation 7

Modification of section 83 of Customs Act 1960

Section 83 of the Customs Act 1960 has effect with the modification that the section only applies —

(a)

insofar as the licence granted under that section relates to any of the activities specified in paragraph (a) of the definition of “specified activity” in subsection (9) of that section, to such dutiable goods (and not to non‑dutiable goods on which tax is charged) as are specified in the licence; and

(b)

insofar as the licence granted under that section relates to the activity specified in paragraph (b) of the definition of “specified activity” in subsection (9) of that section, to such goods on which tax is charged as are specified in the licence.

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