5 October 2012

The Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) (Amendment) Order 2012, published on 1 October 2012, has come into operation on 1 October 2012.

A summary of the paragraphs of the Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order (O 4) (principal Order) amended by this Order are:

• Application of Customs Act (paragraph 3)
• Modification of section 34 of Customs Act (paragraph 4)
• Application of subsidiary legislation under Customs Act (paragraph 8)
• Application of Free Trade Zones Act (paragraph 9)
• Application of Postal Services Act (paragraph 10)
• Application of section 26 of Act (paragraph 11)

Source: Government Gazette