Regulation 50A

shall depart from Singapore within 12 hours after the time of approval of the application; (b)pending his departure from Singapore, shall not —

part with possession of the goods to any other person; or (ii)bring the goods out of the Changi International Airport Departure Check-in Hall, the Seletar Airport Passenger Terminal or the cruise terminal, as the case may be;

where the application of the tourist was made through the electronic system, shall claim the refund from the approved central refund counter operator within 2 months beginning on the date of approval of the application; and

where the application of the tourist was not made through the electronic system, shall send the application form to the taxable person who has made or is to make the refund to him, within 2 months after the date of approval of the application.

directly or indirectly, receive the goods from the tourist; or

bring the goods out of the Changi International Airport Departure Check-in Hall, the Seletar Airport Passenger Terminal or the cruise terminal, as the case may be.

where 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; or (ii)who is authorised by the Maritime and Port Authority of Singapore or the cruise line or cruise terminal operator,receives luggage containing the goods for checking in or handles the luggage for the purpose of loading it into the aircraft or ship, as the case may be;

where the tourist carries the goods in his hand luggage for boarding on the aircraft or ship; or

where the tourist passes the goods to another person whose assistance is reasonably necessary in order to —

store the goods for the tourist prior to his departure from Singapore; or

carry the goods for the tourist prior to his departure from Singapore.