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Singapore legislation

Regulation 7

of Tobacco and Vaporisers Control (Tax Free World Association Asia Pacific Exhibition and Conference 2026) (Exemption) Order 2026

Regulation 7

Exemption for exhibitor from sections 17(1) and 18(1) of Act

Amended byS 273/2026 wef 01/05/2026

Subregulation 1

Section 17(1) of the Act does not apply to prohibit an exhibitor from doing any of the following acts in relation to a tobacco product, subject to the conditions in sub-paragraph (3):

(a)

importing into Singapore the tobacco product;

(b)

distributing or giving, or causing to be distributed or given, during the exhibition period and at the exhibition venue, the tobacco product as a free sample to a registered tobacco industry trade visitor;

(c)

transporting, sending or delivering within Singapore the tobacco product;

(d)

offering to do any act mentioned in sub-paragraph (b) or (c);

(e)

possessing in Singapore the tobacco product for the purpose of doing any act mentioned in sub-paragraph (b) or (c).

Subregulation 2

Section 18(1) of the Act does not apply to prohibit an exhibitor from importing into Singapore any tobacco product, subject to the conditions in sub-paragraph (3)(a), (b) and (c).

Subregulation 3

The conditions mentioned in sub-paragraphs (1) and (2) are as follows:

(a)

the tobacco product is not a prohibited tobacco product or vaporiser;

(b)

the tobacco product, and the packaging or labelling of the tobacco product, complies with section 17(3)(b)(ii) of the Act;

(c)

the tobacco product is or was imported into Singapore, transported, sent or delivered within Singapore or in the possession of the exhibitor in Singapore only for the purpose of —

(i)

being distributed or given, during the exhibition period and at the exhibition venue, as a free sample to a registered tobacco industry trade visitor; or

(ii)

being displayed, during the exhibition period and within a booth allocated to that exhibitor at the exhibition venue, for the purposes of the 2026 exhibition;

(d)

in relation to any act mentioned in sub-paragraph (1)(b), an offer to do that act, or possession in Singapore of the tobacco product for the purpose of doing that act — the tobacco product must also fulfil the conditions mentioned in paragraph 10(1)(b) and (c).

Subregulation 4

In this paragraph, “registered tobacco industry trade visitor” means any registered trade visitor who is associated or concerned with the manufacture, distribution or sale of tobacco products.