Regulation 1
Citation
This Order may be cited as the Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) Order.
/akn/sg/act/sub_leg/1993/GSTA-OR5
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Quick answer
Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) Order is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-OR5 1993, currently marked in force and first recorded in 1993.
Citation
This Order may be cited as the Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) Order.
Application of Customs Act
Parts XIV and XV (with the exception of sections 133, 135 and 136) of the Customs Act (Cap. 70) shall apply to trials, proceedings, offences and penalties in relation to offences under the Act as they apply in relation to offences and penalties under the Customs Act as defined in that Act.