Goods and Services Tax (Imports Relief) (Amendment) Order 2010

Status:

Published in Subsidiary Legislation Supplement
on 01 Apr 2010

No. S 183

Goods and Services Tax Act

(Chapter 117A)

Goods and Services Tax (Imports Relief) (Amendment) Order 2010

In exercise of the powers conferred by sections 24(1) and 86(1) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Order:

Citation and commencement

1. This Order may be cited as the Goods and Services Tax (Imports Relief) (Amendment) Order 2010 and shall come into operation on 1st April 2010.

Amendment of Schedule

2. The Schedule to the Goods and Services Tax (Imports Relief) Order (O 3) is amended by deleting item 6 and substituting the following item:

“

Bona fide traveller other than a traveller below 18 years of age or arriving from Malaysia.

Wine, spirits or beer of the following quantities:

—

(1) a quantity of wine, spirits or beer not exceeding one litre each;

(a) That the liquors are for his personal consumption and that if the quantity in his possession inclusive of those purchased from a duty-free shop licensed under Customs Act (Cap. 70) exceeds the applicable quantity allowed in column (3), he shall pay tax on the excess;

(2) a quantity of wine and beer not exceeding 2 litres and one litre, respectively; or

(b) that the goods must not be of a category the import of which is absolutely prohibited under section 38 of the Customs Act; and

(3) a quantity of beer and wine not exceeding 2 litres and one litre, respectively.

(c) that he shall satisfy the proper officer of customs that he has spent not less than 48 hours outside Singapore immediately before his arrival.

”.

[G.N. Nos. S 389/2002; S 141/2009; S 627/2009]

Made this 9th day of March 2010.

PETER ONG

Permanent Secretary,
Ministry of Finance,
Singapore.

[0105/86/Pt. F/V10; MOF(R) 60.001.0013 V36; AG/LLRD/SL/117A/2010/2 Vol. 1]

(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).

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