Regulation 1
Citation
This Notification is the Goods and Services Tax (International Arrangements Relief) Notification 1994.
/akn/sg/act/sub_leg/1993/GSTA-N1
Goods and Services Tax (International Arrangements Relief) Notification 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 (International Arrangements Relief) Notification 1994 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-N1 1993, currently marked in force and first recorded in 1993.
Regulation 2
Definitions
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.
Definition
“civilian component” and “dependant” have the meanings given by paragraph 2 of the Customs (Duties — Exemption) Order 2021;
Definition
“customs control” has the meaning given by section 3(2) of the Customs Act 1960;
Definition
“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;
Definition
“proper officer of customs” has the meaning given by section 3(1) of the Customs Act 1960.
Regulation 3
Relief granted
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 —
(a)
the conditions specified in the fourth column of the Schedule; and
(b)
any further condition as the Director‑General may, with the approval of the Minister, impose in any particular case.
Regulation 4
Relief granted at importation
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 —
(a)
at the time of importation; or
(b)
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.
Regulation 5
Certificate to be produced
Any certificate required by this Notification to be produced must be produced to the proper officer of customs.
Common questions
- What is Goods and Services Tax (International Arrangements Relief) Notification 1994?
- Goods and Services Tax (International Arrangements Relief) Notification 1994 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-N1 1993, currently marked in force and first recorded in 1993.
- Is Goods and Services Tax (International Arrangements Relief) Notification 1994 still in force?
- Yes — Goods and Services Tax (International Arrangements Relief) Notification 1994 is currently in force.
- When did Goods and Services Tax (International Arrangements Relief) Notification 1994 take effect?
- Goods and Services Tax (International Arrangements Relief) Notification 1994 was first recorded in 1993.
- How many regulations does Goods and Services Tax (International Arrangements Relief) Notification 1994 have?
- Goods and Services Tax (International Arrangements Relief) Notification 1994 contains 5 regulations.
- Where can I read the official version of Goods and Services Tax (International Arrangements Relief) Notification 1994?
- The official text of Goods and Services Tax (International Arrangements Relief) Notification 1994 is published at sso.agc.gov.sg.