Regulation 1
Citation
This Order is the Goods and Services Tax (Imports Relief) Order 1994.
/akn/sg/act/sub_leg/1993/GSTA-OR3
Goods and Services Tax (Imports Relief) Order 1994
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1993
- Sections
- 5
Quick answer
About this subsidiary legislation
Goods and Services Tax (Imports Relief) Order 1994 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-OR3 1993, currently marked in force and first recorded in 1993.
Regulation 2
Definitions
In this Order —“Class 2 CTGT product” has the meaning given by regulation 2(1) of the Health Products (Cell, Tissue and Gene Therapy Products) Regulations 2021;“customs office” means any place prescribed as such under the Customs (Offices and Stations) Regulations (Rg 7);“customs station” means any place prescribed as such under the Customs (Offices and Stations) Regulations;“customs territory”, “dutiable goods”, “Government warehouse”, “intoxicating liquor”, “licensed warehouse”, “proper officer of customs” and “senior officer of customs” have the meanings given by section 3(1) of the Customs Act 1960;“Director‑General” means the Director‑General of Customs appointed under the Customs Act 1960 and includes any person mentioned in section 4(3) of that Act;“export inspection station” means —
(a)
Pasir Panjang Export Inspection Station situated at 19 Harbour Drive, Singapore 117402; (b)Brani Export Inspection Station situated at 71 Brani Terminal Avenue, Singapore 098326; or (c)Tuas Export Inspection Station situated at Cargo Inspection Centre, 73 Tuas South Boulevard, Singapore 636744;“medicinal product” has the meaning given by the Medicines Act 1975;“protocol”, in relation to any regulated clinical trial, means a document that describes the objectives, design, methodology, statistical considerations and organisation of the trial;“regulated clinical trial” means any clinical trial —
(a)
for which a clinical trial certificate is issued under regulation 8 of the Medicines (Clinical Trials) Regulations 2016; or
(b)
that is authorised by the Health Sciences Authority, or notified to the Health Sciences Authority and the notification of which is accepted by the Health Sciences Authority, under regulation 8 or 9 of the Health Products (Clinical Trials) Regulations 2016;“therapeutic product” means a health product categorised as a therapeutic product in the First Schedule to the Health Products Act 2007.
Definition
“Class 2 CTGT product” has the meaning given by regulation 2(1) of the Health Products (Cell, Tissue and Gene Therapy Products) Regulations 2021;
Definition
“customs office” means any place prescribed as such under the Customs (Offices and Stations) Regulations (Rg 7);
Definition
“customs station” means any place prescribed as such under the Customs (Offices and Stations) Regulations;
Definition
“customs territory”, “dutiable goods”, “Government warehouse”, “intoxicating liquor”, “licensed warehouse”, “proper officer of customs” and “senior officer of customs” have the meanings given by section 3(1) of the Customs Act 1960;
Definition
“Director‑General” means the Director‑General of Customs appointed under the Customs Act 1960 and includes any person mentioned in section 4(3) of that Act;
Definition
“export inspection station” means —
(a)
Pasir Panjang Export Inspection Station situated at 19 Harbour Drive, Singapore 117402; (b)Brani Export Inspection Station situated at 71 Brani Terminal Avenue, Singapore 098326; or (c)Tuas Export Inspection Station situated at Cargo Inspection Centre, 73 Tuas South Boulevard, Singapore 636744;
Definition
“protocol”, in relation to any regulated clinical trial, means a document that describes the objectives, design, methodology, statistical considerations and organisation of the trial;
Definition
“regulated clinical trial” means any clinical trial —
(a)
for which a clinical trial certificate is issued under regulation 8 of the Medicines (Clinical Trials) Regulations 2016; or
(b)
that is authorised by the Health Sciences Authority, or notified to the Health Sciences Authority and the notification of which is accepted by the Health Sciences Authority, under regulation 8 or 9 of the Health Products (Clinical Trials) Regulations 2016;
Definition
“therapeutic product” means a health product categorised as a therapeutic product in the First Schedule to the Health Products Act 2007.
Regulation 3
Certificates to be produced
Any certificate or permit required by this Order to be produced must be produced to the proper officer of customs at the time of customs clearance of the goods.
Regulation 4
Relief granted
Subregulation 1
The organisations or persons (as the case may be) specified in the second column of the Schedule are granted relief from the payment of goods and services tax on the importation of goods specified in the third column, subject to —
(a)
the conditions specified in the fourth column;
(b)
the submission of the document, certificate or permit specified in the fifth column in such form and manner as the Director‑General may determine;
(c)
the furnishing of such security in such amount as the Director‑General may require; and
(d)
any further condition as the Director‑General may impose for the protection of the revenue.
Subregulation 2
The Director‑General may, if he or she considers expedient, waive the requirement for a document, certificate or permit to be submitted under sub‑paragraph (1)(b).
Regulation 5
Determination of value of goods
To avoid doubt, where, for the purpose of any item in the Schedule, the value of goods imported into Singapore needs to be determined, then, in determining that value, no regard is to be had to the value of any goods the import of which is an exempt import.
Common questions
- What is Goods and Services Tax (Imports Relief) Order 1994?
- Goods and Services Tax (Imports Relief) Order 1994 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-OR3 1993, currently marked in force and first recorded in 1993.
- Is Goods and Services Tax (Imports Relief) Order 1994 still in force?
- Yes — Goods and Services Tax (Imports Relief) Order 1994 is currently in force.
- When did Goods and Services Tax (Imports Relief) Order 1994 take effect?
- Goods and Services Tax (Imports Relief) Order 1994 was first recorded in 1993.
- How many regulations does Goods and Services Tax (Imports Relief) Order 1994 have?
- Goods and Services Tax (Imports Relief) Order 1994 contains 5 regulations.
- Where can I read the official version of Goods and Services Tax (Imports Relief) Order 1994?
- The official text of Goods and Services Tax (Imports Relief) Order 1994 is published at sso.agc.gov.sg.