International Arrangements Relief Notification

Goods and Services Tax Act

(Chapter 117A, Section 24(4))

N 1

REVISED EDITION 1995

(1st April 1995)

[1st April 1994]

The Minister for Finance has determined that the organisations or persons, as the case may be, specified in the second column of the Schedule shall be granted relief from the payment of goods and services tax on the goods specified in the third column, subject to —

(a)	the conditions specified in the fourth column; and
(b)	any further condition as the Director-General may, with the approval of the Minister, impose in any particular case.

Definitions

2. In this Notification, unless the context otherwise requires —

“civilian component” and “dependant” have the same meanings as in paragraph 2(1) of the Customs Duties (Exemption) Order;

[O 5.]

“customs control” has the same meaning as in section 3(2) of the Customs Act [Cap. 70].

“proper officer of customs” has the same meaning as in the Customs Act;

“Director-General” means the Director-General of Customs and Excise appointed under the Customs Act and includes any person referred to in section 4 (3) of that Act.

Relief granted at importation

3. Except where the contrary intention appears, the relief from payment of goods and services tax may only be granted on the goods specified in the Schedule —

(a)	at the time of importation; or
(b)	in the case of intoxicating liquors, tobacco, petroleum and motor cars, if they are purchased or obtained directly from premises licensed under section 50 (1), 51(1), 63(1) or 82(1) of the Customs Act,

but no relief may be granted after the goods have been removed from customs control.

Certificate to be produced

4. Any certificate required by this Notification to be produced shall be produced to the proper officer of customs.

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