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Singapore legislation

Regulation 2

of Goods and Services Tax (International Arrangements Relief) Notification 1994

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.