Goods and Services Tax Act
(Chapter 117A, Sections 24(1), (2) and (3) and 86(1))
Goods and Services Tax (Imports Relief) Order
O 3
(1st April 1995)
[1st April 1994]
1.  This Order may be cited as the Goods and Services Tax (Imports Relief) Order.
2.  In this Order —
“Director-General” means the Director-General of Customs and Excise appointed under the Customs Act [Cap. 70] and includes any person referred to in section 4(3) of the Customs Act;
“intoxicating liquor”, “proper officer of customs” and “senior officer of customs” have the same meanings as in the Customs Act.
Certificates to be produced
3.  Any certificate or permit required by this Order to be produced shall be produced to the proper officer of customs at the time of customs clearance of the goods.
Relief granted
4.  The organisations or persons, as the case may be, specified in the second column of the Schedule are hereby granted relief from the payment of goods and services tax on the importation of goods specified in the third column, subject to —
(a)the conditions specified in the fourth column;
(b)the submission of the document, certificate or permit specified in the fifth column in such form and manner as the Director-General may determine;
(c)the furnishing of such security in such amount as the Director-General may require; and
(d)any further condition as the Director-General may impose for the protection of the revenue.