Singapore legislation

Regulation 47

of Goods and Services Tax (General) Regulations

Regulation 47

Definitions of this Part

Amended byS 398/2012 wef 19/08/2012S 141/2026 wef 01/04/2026S 24/2013 wef 21/01/2013S 398/2012 wef 19/08/2012S 398/2012 wef 19/08/2012S 181/2011 wef 01/04/2011

In this Part —“airport” means the Changi International Airport or Seletar Airport, as the case may be;“application form” means the application form referred to in regulation 50(2);“approved central refund agency” means an approved central refund agency referred to in regulation 50E(1);“approved central refund counter operator” means an approved central refund counter operator referred to in regulation 50F(1);“approved independent retailer” means an approved independent retailer referred to in regulation 50E(1);“beverage container return scheme deposit” or “BCRS deposit” has the meaning given by regulation 13(5);“cruise terminal” means the Marina Bay Cruise Centre Singapore or the International Passenger Terminal at Harbourfront Centre, as the case may be;“date of approval”, in relation to an application by a tourist for a refund under the scheme, means the date on which the tourist obtains an approval for his refund under the scheme;“electronic system” means the electronic system designated by the Comptroller under regulation 50(1)(a);“goods” means the goods in respect of which an application has been or is to be made by a tourist for a refund under the scheme;“proper officer of customs” means any officer of customs acting in the fulfilment of his duties under the Act, whether such duties are assigned to him specially, generally, expressly or by implication;“scheme” means the tourist refund scheme referred to in regulation 48;[Deleted by S 137/2019 wef 04/04/2019]“tourist” means an individual referred to in regulation 49.

Definition

“airport” means the Changi International Airport or Seletar Airport, as the case may be;

Definition

“application form” means the application form referred to in regulation 50(2);

Amended byS 398/2012 wef 19/08/2012

Definition

“approved central refund agency” means an approved central refund agency referred to in regulation 50E(1);

Definition

“approved central refund counter operator” means an approved central refund counter operator referred to in regulation 50F(1);

Definition

“approved independent retailer” means an approved independent retailer referred to in regulation 50E(1);

Definition

“beverage container return scheme deposit” or “BCRS deposit” has the meaning given by regulation 13(5);

Amended byS 141/2026 wef 01/04/2026

Definition

“cruise terminal” means the Marina Bay Cruise Centre Singapore or the International Passenger Terminal at Harbourfront Centre, as the case may be;

Amended byS 24/2013 wef 21/01/2013

Definition

“date of approval”, in relation to an application by a tourist for a refund under the scheme, means the date on which the tourist obtains an approval for his refund under the scheme;

Amended byS 398/2012 wef 19/08/2012

Definition

“electronic system” means the electronic system designated by the Comptroller under regulation 50(1)(a);

Amended byS 398/2012 wef 19/08/2012

Definition

“goods” means the goods in respect of which an application has been or is to be made by a tourist for a refund under the scheme;

Definition

“proper officer of customs” means any officer of customs acting in the fulfilment of his duties under the Act, whether such duties are assigned to him specially, generally, expressly or by implication;

Definition

“scheme” means the tourist refund scheme referred to in regulation 48;

Definition

“tourist” means an individual referred to in regulation 49.

Amended byS 181/2011 wef 01/04/2011