Goods and Services Tax (International Arrangements Relief) Notification 1994

This Notification is the Goods and Services Tax (International Arrangements Relief) Notification 1994.

In this Notification —“civilian component” and “dependant” have the meanings given by paragraph 2 of the Customs (Duties — Exemption) Order 2021;“customs control” has the meaning given by section 3(2) of the Customs Act 1960;“Director-General” means the Director‑General of Customs appointed under section 4(1) of the Customs Act 1960 and includes any person mentioned in section 4(3) of that Act;“proper officer of customs” has the meaning given by section 3(1) of the Customs Act 1960.

“civilian component” and “dependant” have the meanings given by paragraph 2 of the Customs (Duties — Exemption) Order 2021;

“customs control” has the meaning given by section 3(2) of the Customs Act 1960;

“Director-General” means the Director‑General of Customs appointed under section 4(1) of the Customs Act 1960 and includes any person mentioned in section 4(3) of that Act;

“proper officer of customs” has the meaning given by section 3(1) of the Customs Act 1960.

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 goods specified in the third column of the Schedule, subject to —

the conditions specified in the fourth column of the Schedule; and

any further condition as the Director‑General may, with the approval of the Minister, impose in any particular case.

Except where the contrary intention appears, the relief from payment of goods and services tax may only be granted on the goods specified in the Schedule —

at the time of importation; or

in the case of intoxicating liquors, tobacco, petroleum and motor cars, if they are purchased or obtained directly from premises licensed under section 51(1), 63(1) or 82(1) of the Customs Act 1960,but no relief may be granted after the goods have been removed from customs control.

Any certificate required by this Notification to be produced must be produced to the proper officer of customs.