Singapore legislation

Regulation 3

of International Arrangements Relief Notification

Regulation 3

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 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.

Read in full context — International Arrangements Relief Notification →