Singapore legislation

Regulation 103B

of Goods and Services Tax (General) Regulations

Regulation 103B

Application for container freight warehouse licence

Amended byS 827/2010 wef 01/01/2011

Subregulation 1

Amended byS 827/2010 wef 01/01/2011

The Comptroller may, on an application made to him under paragraph (2), issue a licence for any warehouse or other premises to be a container freight warehouse for the storage of goods under customs control as referred to in section 37 of the Act and may, in addition to such powers and conditions as are specified in this Part, impose such further conditions (including the payment of any fees) therein as he thinks fit.

Subregulation 2

Every application for a licence under paragraph (1) shall be made on such form as the Comptroller may determine which shall give a full and true account of the particulars or information for which the provision is made in the form.