3 January 2012
The Goods and Services Tax (Imports Relief) (Amendment) Order 2011, published on 27 December 2011 has come into operation on 1 January 2012.
It amends the Schedule to the Goods and Services Tax (Imports Relief) Order (O 3) by granting relief from the payment of goods and services tax on the importation of goods subject to certain conditions on:
- Personal pets belonging to persons transferring residence to Singapore
- All goods, excluding intoxicating liquors and tobacco, on board a ship as defined in section 21(4)(a) of the GST Act to importers or persons in charge of ships
- Temporary import of private or recreational boats to importers or persons in charge of boats.