Singapore legislation

Regulation 3

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

Regulation 3

Application of Customs Act

Amended byS 493/2012 wef 01/10/2012

The following provisions of the Customs Act (Cap. 70) shall, with such modifications and adaptations as are specified in paragraphs 4, 5, 6, 7 and 8, apply to tax chargeable on the importation of goods as they apply in relation to customs or excise duties, and, unless the context otherwise requires, to goods in respect of which tax on the importation thereof would be chargeable if the importation were not an exempt import as they apply to goods in respect of which customs duty or excise duty is chargeable:

(a)

Part I (except section 2(a));

(b)

Part II (all sections);

(c)

Part III (only sections 11, 12, 15, 19, 20, 21, 27 and 28);

(d)

Part IV (all sections);

(e)

Part V (except sections 43 and 46);

(f)

Part VI (except section 49);

(g)

Part VII (only section 69);

(h)

Part X;

(i)

Part XI;

(j)

Part XII (except section 100);

(k)

Part XIII (all sections);

(l)

Part XIV (all sections); and

(m)

Part XV (except sections 133, 135 and 136).

Read in full context — Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) Order →