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

renumber the paragraph as sub‑paragraph (1) of that paragraph;

in sub‑paragraph (1), replace the definition of “prohibited tobacco product” with —“ “prohibited tobacco product” means —

a section 14 tobacco product or section 15 tobacco product, or any component of a section 14 tobacco product or section 15 tobacco product; or

any other tobacco product containing a specified psychoactive substance or any component of such a tobacco product;”; and

after sub-paragraph (1), insert —“(2) In this Order, a reference to a vaporiser or an imitation tobacco product includes a reference to a component of a vaporiser or an imitation tobacco product, as the case may be.”.

in sub‑paragraph (a), replace “or any imitation tobacco product” with “, vaporiser or imitation tobacco product”; and

in sub‑paragraphs (e) and (f), replace “or imitation tobacco product” with “, vaporiser or imitation tobacco product”.

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):

importing into Singapore the tobacco product;

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;

transporting, sending or delivering within Singapore the tobacco product;

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

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

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).

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

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

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

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 —

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

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;

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).

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.”.

in sub‑paragraph (a), replace “or any imitation tobacco product” with “, vaporiser or imitation tobacco product”; and

in sub‑paragraph (b), after “prohibited tobacco products”, insert “or vaporisers”.

in sub‑paragraph (c), replace “or any imitation tobacco product” with “, vaporiser or imitation tobacco product”; and

in sub‑paragraph (e), after “prohibited tobacco product”, insert “or vaporiser”.