Singapore legislation
Regulation 8
of Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order 1994
Regulation 8
Modification of section 126 of Customs Act 1960
Section 126 of the Customs Act 1960 has effect with the modification that any offence prescribed to be a compoundable offence is to be read to include an offence as applied to tax chargeable on the importation of goods, or goods in respect of which tax on the importation thereof would be chargeable if the importation were not an exempt import (as the case may be) by virtue of section 26 of the Act and this Order.