Singapore legislation
Regulation 4
of Goods and Services Tax (International Arrangements Relief) Notification 1994
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.