Singapore legislation
Regulation 5
of Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) Order
Regulation 5
Modification of sections 53 and 58 of Customs Act
Subregulation 1
The Customs Act (Cap. 70) shall have effect with the modification that the Director-General of Customs may permit a bona fide traveller to temporarily deposit his goods in any of the following places without payment of the tax chargeable on the importation thereof, pending payment of such tax or re-export of the goods by the bona fide traveller:
a Government warehouse established under section 49 of the Customs Act;
a customs office or customs station within the meaning of the Customs Act; or
in any other place approved in writing by the Director-General of Customs.
Subregulation 2
Sections 53 and 58 of the Customs Act shall apply, with the necessary modifications, in the circumstances referred to in sub-paragraph (1).