Singapore legislation

Regulation 98A

of Goods and Services Tax (General) Regulations

Regulation 98A

Permitted activities in bonded warehouse

Subregulation 1

Operations which are necessary to preserve goods stored in a bonded warehouse, improve their packaging or marketable quality or prepare them for shipment may, with the approval of an officer authorised by the Comptroller and subject to such conditions as the officer may impose, be carried out while the goods are stored in the bonded warehouse.

Subregulation 2

Without prejudice to the generality of paragraph (1), the operations referred to in that paragraph may include —

(a)

the breaking of bulk, grouping of packages, and sorting, grading and repacking of goods; and

(b)

the servicing and repair of motor vehicles.

Subregulation 3

Operations other than those specified in paragraph (1) may, with the approval of the Comptroller and subject to such conditions as he may impose, be carried out on the goods while the goods are stored in the bonded warehouse.

Subregulation 4

Goods in a bonded warehouse shall not be used in any manner except with the approval of the Comptroller and subject to such conditions as he may impose.