Singapore legislation
Regulation 4
of Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) Order
Regulation 4
Modification of section 34 of Customs Act
Section 34 of the Customs Act shall have effect with the modification that the Director-General of Customs may, in his discretion and subject to such conditions as he may impose, authorise any person to remove, without a permit, non-dutiable goods or goods in respect of which tax on the importation thereof would be chargeable if the importation were not an exempt import —
from an aircraft into the free trade zone in a customs airport and to be transhipped from that free trade zone directly into another aircraft at the same airport;
from a vessel into the free trade zone and to be transhipped from that free trade zone directly into another vessel berthed at the same free trade zone;
from one free trade zone to another free trade zone provided the non-dutiable goods are intended for transhipment or in transit which are covered by a “through” bill of lading or “through” airway bill; and
in any other particular circumstances as he may think fit.