Singapore legislation

Regulation 103F

of Goods and Services Tax (General) Regulations

Regulation 103F

Use of container freight warehouse

Amended byS 783/2014 wef 31/10/2013

Subregulation 1

Subject to paragraph (3), a container freight warehouse may be used for the storage of goods that are —

(a)

unstuffed from a container;

(b)

to be stuffed into a container; and

(c)

in a container before unstuffing or after stuffing at the container freight warehouse, as the case may be.

Subregulation 2

Amended byS 783/2014 wef 31/10/2013

A container freight warehouse may, for the purpose of paragraph (1), be used for the unstuffing of a container with less than full container load.

Subregulation 3

A container freight warehouse shall not be used for the storage of any goods except for such types of goods, and for such period, as may be allowed under the licence.