No. S 141
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (Imports Relief) (Amendment) 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) Order 2009 and shall be deemed to have come into operation on 1st April 2009.
Amendment of Schedule
2.  The Schedule to the Goods and Services Tax (Imports Relief) Order (O 3) is amended by inserting, immediately after item 37, the following item:
Wine not exceeding 2.25 litres per label per day, where the wine is contained in any number of bottles or other receptacles, or any combination thereof.
(a) That the wine is used for the purpose of wine sampling by representatives of businesses at a wine exhibition or conference event approved by the Director-General and if the quantity imported exceeds the quantity allowed in column (3), the exhibitor shall pay tax on the excess;
Relief Certificate.
(b) that the sampling of the wine is conducted within a venue approved by the Director-General;
(c) that the wine must not be of a category the import of which is absolutely prohibited under section 38 of the Customs Act (Cap. 70);
(d) that where any of the wine in any of the bottles or other receptacles is sold, disposed of or transferred locally, or used for any purpose other than that intended in paragraph (a), the tax is payable in respect of all the wine originally contained in that bottle or other receptacle, as the case may be; and
(e) that the exhibitor shall keep records, which shall be open for inspection by an officer of customs, showing details of all of the wine taken into the approved venue of the approved wine exhibition or conference event and the manner of its use and disposal.
[G.N. No. S 389/2002]

Made this 1st day of April 2009.

Permanent Secretary,
Ministry of Finance,
[0105/86/Pt F/V10; MF (R) R60.1.0013 V32; AG/LEG/SL/117A/2002/2 Vol. 4]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).