No. S 183
Goods and Services Tax Act
Goods and Services Tax (Imports Relief) (Amendment) Order 2010
1. This Order may be cited as the Goods and Services Tax (Imports Relief) (Amendment) Order 2010 and shall come into operation on 1st April 2010.
2. The Schedule to the Goods and Services Tax (Imports Relief) Order (O 3) is amended by deleting item 6 and substituting the following item:
Bona fide traveller other than a traveller below 18 years of age or arriving from Malaysia.
Wine, spirits or beer of the following quantities:
(1) a quantity of wine, spirits or beer not exceeding one litre each;
(a) That the liquors are for his personal consumption and that if the quantity in his possession inclusive of those purchased from a duty-free shop licensed under Customs Act (Cap. 70) exceeds the applicable quantity allowed in column (3), he shall pay tax on the excess;
(2) a quantity of wine and beer not exceeding 2 litres and one litre, respectively; or
(3) a quantity of beer and wine not exceeding 2 litres and one litre, respectively.
(c) that he shall satisfy the proper officer of customs that he has spent not less than 48 hours outside Singapore immediately before his arrival.
[G.N. Nos. S 389/2002; S 141/2009; S 627/2009]
[0105/86/Pt. F/V10; MOF(R) 60.001.0013 V36; AG/LLRD/SL/117A/2010/2 Vol. 1]