Singapore legislation
Regulation 8
of Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) Order
Regulation 8
Modification of section 126 of Customs Act
Amended byS 493/2012 wef 01/10/2012
Section 126 of the Customs Act shall have effect with the modification that any offence prescribed to be a compoundable offence shall be read to include an offence as applied to tax chargeable on the importation of goods, or goods in respect of which tax on the importation thereof would be chargeable if the importation were not an exempt import, as the case may be, by virtue of section 26 of the Act and this Order.