Singapore legislation
Regulation 6
of Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) Order
Regulation 6
Modification of sections 51, 63, 66 and 82 of Customs Act
Sections 51, 63, 66 and 82 of the Customs Act shall have effect with the modification that those sections shall only apply to such dutiable goods (and not to non-dutiable goods on which tax is charged) as are specified in the licence granted under those sections by the Director-General of Customs.