Regulation 5
Determination of value of goods
of Goods and Services Tax (Imports Relief) Order 1994
Subsidiary LegislationIn forceProvision 5 of 5
Regulation 5
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.