Singapore legislation

Regulation 2

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

Regulation 2

Definitions

In this Order —“dutiable goods” means goods which are subject to customs duties including import and excise duties imposed under section 10 of the Customs Act (Cap 70);“non-dutiable goods” means goods which are not subject to such duties.

Definition

“dutiable goods” means goods which are subject to customs duties including import and excise duties imposed under section 10 of the Customs Act (Cap 70);

Definition

“non-dutiable goods” means goods which are not subject to such duties.