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No. S 826

Goods and Services Tax Act

(Chapter 117A)

Goods and Services Tax (Imports Relief) (Amendment No. 3) Order 2010

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. 3) Order 2010 and shall come into operation on 1st January 2011.

Deletion and substitution of paragraph 2

2. Paragraph 2 of the Goods and Services Tax (Imports Relief) Order (O 3) is deleted and the following paragraph substituted therefor:

“Definitions

2. In this Order —

“customs territory”, “dutiable goods”, “intoxicating liquor”, “proper officer of customs” and “senior officer of customs” have the same meanings as in the Customs Act (Cap. 70);

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

Amendment of Schedule

3. The Schedule to the Goods and Services Tax (Imports Relief) Order is amended by inserting, immediately after item 38, the following item:

“

39. Approved operator under the Company Declaration Scheme administered by Singapore Customs in the Airport Logistics Park of Singapore (ALPS), and owner.

Any goods brought from the customs territory into ALPS for storage and re-imported into the customs territory from ALPS, other than dutiable goods and goods for which a permit, licence or any form of approval or sanction is required under any written law for its import into, export from or transhipment in Singapore.

(a) That tax on the previous importation must have been paid or accounted for, unless the previous importation occurred before 1st April 1994;

Company Declaration.

(b) that, in the case of goods manufactured, assembled or produced in the customs territory before being brought into ALPS, the approved operator satisfies the senior officer of customs that the goods are locally manufactured, assembled or produced; and

(c) that the approved operator satisfies the senior officer of customs that there is no change in ownership of the goods whilst stored in ALPS.

”.

[G.N. Nos. S 389/2002; S 141/2009; S 627/2009; S 183/2010; S 229/2010]

Made this 21st day of December 2010.

CHAN LAI FUNG

Permanent Secretary,
Ministry of Finance,
Singapore.

[MOF R060.001.0013. V37; Customs (Conf) 0105/86/Pt F/V12; AG/LLRD/SL/117A/2010/2 Vol. 1]

(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).