No. S 627
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (Imports Relief) (Amendment No. 2) Order 2009
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 No. 2) Order 2009 and shall come into operation on 1st January 2010.
Amendment of Schedule
2.  The Schedule to the Goods and Services Tax (Imports Relief) Order (O 3) is amended by deleting item 13 and substituting the following item:
13.
 
Importer or person in charge of aircraft or ship.
 
Aircraft or ship as defined in section 21(4)( a) of the Act.
 
(a) That the importer satisfies the senior officer of customs that the imported aircraft or ship is an aircraft or a ship as defined in section 21(4)(a) of the Act; and
 
Relief Certificate.
 
 
 
 
 
 
(b) that the tax is payable if the aircraft or ship ceases to be an aircraft or a ship as defined in section 21(4)(a) of the Act.
 
 
”.
[G.N. Nos. S 389/2002; S 141/2009]
Made this 16th day of December 2009.
PETER ONG
Permanent Secretary,
Ministry of Finance,
Singapore.
[MOF(R) 60.1.0013 V34; AG/LEG/SL/117A/2002/1 Vol. 4]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).