Singapore legislation

Regulation 105

Zero-rating of goods to be exported

Subregulation 1

Where the Comptroller is satisfied that goods supplied by a taxable person are to be exported, the supply shall be zero-rated if the taxable person —

(a)

has obtained the prior approval of the Comptroller in relation to that supply;

(b)

produces such evidence of export as the Comptroller may require generally or in any particular case; and

(c)

complies with such other condition or restriction as the Comptroller may impose for the protection of the revenue.

This regulation does not apply to a supply of goods to which regulation 105A applies.