Singapore legislation

Regulation 4

of Goods and Services Tax (Imports Relief) Order 1994

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).

Read in full context — Goods and Services Tax (Imports Relief) Order 1994 →