Singapore legislation

Regulation 12

of Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) Order

Regulation 12

Application of section 26 of Act

Amended byG.N. Nos. S 105/94S 36/2000S 620/2000S 152/2003S 690/2007S 198/2008

Section 26 of the Act shall not apply to any provision of any written law relating to customs or excise duties unless provided for in this Order.