/akn/sg/act/sub_leg/1993/GSTA-N1

International Arrangements Relief Notification

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
Subsidiary Legislation
Status
In force
Enacted
1993
Sections
3

Quick answer

About this subsidiary legislation

International Arrangements Relief Notification is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-N1 1993, currently marked in force and first recorded in 1993.

Regulation 2

Definitions

Open as pageSuggest a correction

In this Notification, unless the context otherwise requires —“civilian component” and “dependant” have the same meanings as in paragraph 2(1) of the Customs (Duties) (Exemption) Order (Cap 70, O 5);“customs control” has the same meaning as in section 3(2) of the Customs Act (Cap. 70);“Director-General” means the Director-General of Customs and Excise appointed under the Customs Act and includes any person referred to in section 4(3) of that Act;“proper officer of customs” has the same meaning as in section 3 of the Customs Act.

Definition

“civilian component” and “dependant” have the same meanings as in paragraph 2(1) of the Customs (Duties) (Exemption) Order (Cap 70, O 5);

Suggest a correction

Definition

“customs control” has the same meaning as in section 3(2) of the Customs Act (Cap. 70);

Suggest a correction

Definition

“Director-General” means the Director-General of Customs and Excise appointed under the Customs Act and includes any person referred to in section 4(3) of that Act;

Suggest a correction

Definition

“proper officer of customs” has the same meaning as in section 3 of the Customs Act.

Suggest a correction

Regulation 3

Relief granted at importation

Open as pageSuggest a correction

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 50(1), 51(1), 63(1) or 82(1) of the Customs Act (Cap. 70),but no relief may be granted after the goods have been removed from customs control.

Regulation 4

Certificate to be produced

Open as pageSuggest a correction

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

Common questions

What is International Arrangements Relief Notification?
International Arrangements Relief Notification is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-N1 1993, currently marked in force and first recorded in 1993.
Is International Arrangements Relief Notification still in force?
Yes — International Arrangements Relief Notification is currently in force.
When did International Arrangements Relief Notification take effect?
International Arrangements Relief Notification was first recorded in 1993.
How many regulations does International Arrangements Relief Notification have?
International Arrangements Relief Notification contains 3 regulations.
Where can I read the official version of International Arrangements Relief Notification?
The official text of International Arrangements Relief Notification is published at sso.agc.gov.sg.