Regulation 105A

the Comptroller is satisfied that all the conditions under paragraph (3) have been met; or

the Comptroller —

has, on an application under paragraph (4), waived compliance with any condition under paragraph (3), and the taxable person has satisfied all requirements imposed under paragraph (4) in respect of such waiver; and

is satisfied that all other conditions under paragraph (3) have been satisfied.

the goods are to be supplied to a person who has a business establishment or his usual place of residence outside Singapore;

the carrier is an individual of 16 years of age or above;

before the goods are hand-carried on an aircraft, the carrier has submitted the export permit for the export of the goods to a proper officer of customs at the Changi International Airport for his endorsement, together with the goods and supporting invoices or receipts to the proper officer of customs for his inspection;

the carrier has furnished such information and documents as the proper officer of customs may require for the purpose of ascertaining whether the carrier will depart from Singapore in accordance with sub-paragraph (e);

the carrier has departed from Singapore, with the goods on board the aircraft, within 12 hours from the time of endorsement of the export permit by the proper officer of customs;

the goods have not been brought out of the premises of the Changi International Airport Departure Check-in Hall after the export permit has been endorsed by the proper officer of customs except in the circumstances referred to in paragraph (6); and

the taxable person has produced to the Comptroller, at his request, the export permit and such evidence of export as the Comptroller may reasonably require.

being a carrier, transfer any goods to any other person in Singapore after the export permit in respect of such goods has been endorsed by the proper officer of customs at the Changi International Airport;

receive any goods from the carrier in Singapore after the export permit in respect of such goods has been endorsed by the proper officer of customs at the Changi International Airport; or

bring any goods out of the premises of the Changi International Airport Departure Check-in Hall after the export permit in respect of such goods has been endorsed by the proper officer of customs.

to the transfer of the goods to, or the receipt of the goods or the bringing of the goods out of the Changi International Airport Departure Check-in Hall by, a ticketing or luggage officer or other employee, who is authorised by the Civil Aviation Authority of Singapore or the airline or air terminal operator concerned to receive the goods for checking in or to handle the goods for loading into the aircraft; or

to the carrier bringing the goods out of the premises referred to in sub-paragraph (a) for the purpose of boarding the departing aircraft.