Singapore legislation

Regulation 5

of Goods and Services Tax (Imports Relief) Order 1994

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.

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