Goods and Services Tax Act |
Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) Order |
O 4 |
G.N. No. S 105/1994 |
REVISED EDITION 2001 |
(15th September 2001) |
[23rd March 1994] |
Citation |
1. This Order may be cited as the Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order. |
Definitions |
2. In this Order —
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Application of Customs Act |
3. The following provisions of the Customs Act (Cap. 70) shall, with such modifications and adaptations as are specified in paragraphs 4, 5, 6 and 7, apply to tax chargeable on the importation of goods as they apply in relation to customs or excise duties:
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Modification of section 34 of Customs Act |
4. Section 34 of the Customs Act shall have effect with the modification that the Director-General of Customs and Excise may, in his discretion and subject to such conditions as he may impose, authorise any person to remove, without a permit, non-dutiable goods —
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Modification of sections 53 and 58 of Customs Act |
Modification of sections 51, 63, 66 and 82 of Customs Act |
6. Sections 51, 63, 66 and 82 of the Customs Act shall have effect with the modification that those sections shall only apply to such dutiable goods (and not to non-dutiable goods on which tax is charged) as are specified in the licence granted under those sections by the Director-General of Customs and Excise. |
Modification of section 83 of Customs Act |
6A. Section 83 of the Customs Act shall have effect with the modification that the section shall only apply —
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Modification of section 126 of Customs Act |
7. Section 126 of the Customs Act shall have effect with the modification that any offence prescribed to be a compoundable offence shall be read to include an offence as applied to tax chargeable on the importation of goods by virtue of section 26 of the Act and this Order. |
Application of subsidiary legislation under Customs Act |
8. The following provisions of the subsidiary legislation made under the Customs Act (Cap. 70) shall, with such modifications as are specified in this paragraph, apply in relation to tax chargeable on the importation of goods as they apply in relation to customs or excise duties:
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Application of Free Trade Zones Act |
9. The provisions of the Free Trade Zones Act (Cap. 114) shall (so far as relevant) apply in relation to tax chargeable on importation as they apply in relation to customs or excise duties. |
Application of Postal Services Act |
10. The provisions of the Postal Services Act (Cap. 237A) relating to customs and excise duties, except for any provision imposing a clearance fee payable to the Authority on any postal article upon the contents of which any customs duty is payable, shall apply in relation to tax chargeable on the importation of goods as they apply in relation to customs or excise duties. |
Application of section 26 of Act |
11. Section 26 of the Act shall not apply to any provision of any written law relating to customs or excise duties unless provided for in this Order. [G.N. Nos.S105/94; S 36/2000; S 620/2000] |
Current Acts and Subsidiary Legislation | |
Current Acts | |
Current Subsidiary Legislation | |
All Collections | |
Acts Supplement | |
Bills Supplement | |
Subsidiary Legislation Supplement | |
Revised Editions of Acts | |
Revised Editions of Subsidiary Legislation |