Singapore legislation

Regulation 103E

of Goods and Services Tax (General) Regulations

Regulation 103E

Security of warehouse

Subregulation 1

The licensee shall ensure that a container freight warehouse shall be secured to the satisfaction of the Comptroller.

Subregulation 2

The Comptroller may, at any time, in writing, direct the licensee to provide any additional means for storing the goods and securing the safety of those goods which may, in the opinion of the Comptroller, be necessary.