No. S 572
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (Imports Relief) (Amendment No. 2) Order 1998
In exercise of the powers conferred by sections 24 (1), (2) and (3) 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 1998 and shall come into operation on 25th November 1998.
Amendment of Schedule
2.  The Schedule to the Goods and Services Tax (Imports Relief) Order (O 3) is amended —
(a)by deleting "$400" and "$200" in column (3) of item 2 and substituting "$300" and "$100", respectively;
(b)by deleting "$200" and "$100" in column (3) of item 3 and substituting "$150" and "$50", respectively;
(c)by deleting the word "and" at the end of paragraph (b) in column (4) of item 3;
(d)by deleting the full-stop at the end of paragraph (c) in column (4) of item 3 and substituting the word “; and”, and by inserting immediately thereafter the following paragraph:
(d)that he shall satisfy the proper officer of customs that he has spent more than 24 hours but less than 48 hours outside Singapore immediately before his arrival.”; and
(e)by inserting, immediately after item 3, the following item:
3A.
Bona fide traveller other than a person who is the holder of a work permit, employment pass, student’s pass, dependant’s pass or long term pass.
New articles, souvenirs, gifts and food preparations, excluding intoxicating liquors and tobacco, to a total value not exceeding $50 if he is of or above the age of 18 years.
(a) That the goods are his property and imported on his person or in his baggage for his personal use or consumption;
 
 
 
(b) that if he imports in excess of the quantity or a greater value of any goods than is allowed by this relief, he shall pay tax on the excess;
 
 
 
(c) that the tax shall be paid on goods imported for commercial, business or trade purposes and on goods carried on behalf of other persons; and
 
 
 
(d) that he shall satisfy the proper officer of customs that he has spent less than 24 hours outside Singapore immediately before his arrival.
”.
[G.N. No. S 202/98]

Made this 24th day of November 1998.

NGIAM TONG DOW
Permanent Secretary,
Ministry of Finance,
Singapore.
[R60.1.0029 Pt.1; AG/LEG/SL/117A/97/3 Vol. 1]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).