Singapore legislation
Regulation 7
of Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) Order
Regulation 7
Modification of section 83 of Customs Act
Section 83 of the Customs Act shall have effect with the modification that the section shall only apply —
insofar as the licence granted under that section relates to any of the activities specified in paragraph (a) of the definition of “specified activity” in subsection (9) of that section, to such dutiable goods (and not to non-dutiable goods on which tax is charged) as are specified in the licence; and
insofar as the licence granted under that section relates to the activity specified in paragraph (b) of the definition of “specified activity” in subsection (9) of that section, to such goods on which tax is charged as are specified in the licence.