4 January 2012

The Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) (Amendment) Order 2011, published on 28 December 2011, came into operation on 1 January 2012.

Amendment is made to paragraph 9(c) and (d), and a new insertion of paragraph (ga) of the Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order (O 4). Paragraph 9 relates to the application of subsidiary legislation under the Customs Act (Cap 70), where with modifications as are specified in that paragraph, apply in relation to tax chargeable on the importation of goods as they apply in relation to customs or excise duties.

Source: e-Gazette