Statute Details
- Title: Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) Order
- Act Code: GSTA1993-OR4
- Legislative Type: Subsidiary legislation (Order)
- Current Status: Current version as at 27 Mar 2026
- Authorising Provision: Goods and Services Tax Act (Cap. 117A), section 26
- Commencement Date: Not stated in the extract (Order originally cited as G.N. No. S 105/1994; revised edition 2009)
- Key Definitions: “dutiable goods”, “non-dutiable goods” (section 2)
- Key Operative Provisions: Application and modification of the Customs Act and related subsidiary legislation (sections 3–9), plus application of other regimes (sections 10–12)
- Related Legislation: Customs Act (Cap. 70); Free Trade Zones Act; Postal Services Act; Services Tax Act; Customs Act (as referenced in the extract)
What Is This Legislation About?
The Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) Order (“GST (Customs & Excise Application) Order”) is a procedural and legal “bridge” between Singapore’s Goods and Services Tax regime and the customs enforcement framework. In practical terms, it tells you how the Customs Act and certain customs subsidiary legislation are to be applied when GST is charged on the importation of goods.
GST on imports is charged under the Goods and Services Tax Act. However, the administration, compliance mechanisms, and enforcement tools for import controls largely sit within the Customs Act. This Order therefore provides that many provisions of the Customs Act (and specified regulations/orders made under it) apply to GST on importation “as if” the GST charge were a customs or excise duty charge—subject to specific modifications.
The Order is particularly important for importers, customs brokers, logistics operators, and legal practitioners advising on permits, removal of goods, warehousing, traveller arrangements, licensing limits, and offences/compounding. It also matters for goods that are “non-dutiable” (i.e., not subject to customs duties/excise duties) but still attract GST on importation. The Order ensures that customs processes can still be used for GST administration even where customs duty is not payable.
What Are the Key Provisions?
1) Definitions: “dutiable goods” and “non-dutiable goods” (section 2)
The Order defines:
- “dutiable goods” as goods subject to customs duties, including import and excise duties imposed under section 10 of the Customs Act.
- “non-dutiable goods” as goods not subject to such duties.
These definitions drive how various Customs Act provisions are modified or limited. Several sections distinguish between dutiable goods and non-dutiable goods on which GST is charged.
2) Application of the Customs Act to GST on importation (section 3)
Section 3 is the core mechanism. It provides that specified provisions of the Customs Act apply to “tax chargeable on the importation of goods” in the same way they apply to customs or excise duties, with modifications set out in later sections.
Notably, section 3 applies the listed Parts of the Customs Act to GST chargeable on importation, and it also clarifies that (unless the context requires otherwise) the provisions apply to goods that would be chargeable with GST if the importation were not an exempt import. This matters for exempt imports and for arguments about whether customs powers/enforcement should extend to GST.
3) Modification of section 34 of the Customs Act (removal without a permit) (section 4)
Section 34 of the Customs Act typically concerns removal of goods from customs control and the need for permits. This Order modifies that section to allow the Director-General of Customs, at his discretion and subject to conditions, to authorise a person to remove without a permit certain goods.
The authorisation can cover non-dutiable goods and goods that would be GST-chargeable if not exempt, in specific transhipment and movement scenarios, including:
- Removal from an aircraft into a free trade zone in a customs airport and transhipment directly into another aircraft at the same airport.
- Removal from a vessel into a free trade zone and transhipment directly into another vessel berthed at the same free trade zone.
- Removal from one free trade zone to another free trade zone where the goods are intended for transhipment or in transit and are covered by a “through” bill of lading or “through” airway bill.
- Any other particular circumstances the Director-General considers fit.
For practitioners, this is a key compliance point: it creates a pathway to permit movements without the usual permit requirement, but only where the statutory conditions and discretionary authorisation are satisfied.
4) Traveller arrangements: temporary deposit without payment pending payment or re-export (section 5)
Sections 53 and 58 of the Customs Act are modified so that a bona fide traveller may temporarily deposit goods in specified places without paying the import tax (GST) chargeable on importation, pending either payment of the tax or re-export.
The permitted deposit locations include:
- A Government warehouse established under section 49 of the Customs Act.
- A customs office or customs station.
- Any other place approved in writing by the Director-General of Customs.
This provision is operationally significant for travellers and for counsel advising on whether GST payment can be deferred where goods are temporarily held under customs control.
5) Licensing and scope limitations: dutiable goods only, and “specified” goods (sections 6 and 7)
Sections 51, 63, 66 and 82 of the Customs Act are modified so that they apply only to dutiable goods (and not to non-dutiable goods on which tax is charged) as specified in the licence granted under those sections.
Similarly, section 83 of the Customs Act is modified to limit its application depending on the “specified activity” and the goods specified in the licence. In effect, the Order prevents over-extension of certain licensing regimes to non-dutiable goods unless the licence and statutory conditions align.
6) Offences and compounding: extending compoundable offences to GST-related offences (section 8)
Section 126 of the Customs Act provides for compounding of certain offences. The Order modifies this so that any offence prescribed as compoundable is read to include an offence as applied to tax chargeable on importation (or would be chargeable if not exempt) by virtue of section 26 of the Act and the Order.
This is important for enforcement strategy and risk management. It confirms that compounding mechanisms are available in the GST import context where the underlying offence is within the compoundable category under the Customs Act.
7) Application of subsidiary legislation under the Customs Act (section 9)
Section 9 extends the application of specific regulations and orders made under the Customs Act to GST on importation, with modifications. The extract lists a range of instruments, including:
- Customs Regulations (Cap. 70, Rg 2): specified regulations and the First Schedule.
- Customs (Customs Airports) Regulations.
- Customs (Authorised Piers and Places) Regulations.
- Customs (Offices and Stations) Regulations.
- Customs (Composition of Offences) (Consolidation) Regulations (selected provisions).
- Customs (Duties) Order (selected paragraph).
- Customs (Permits to Remove Goods) Order, with a modification to the reference to “dutiable goods”.
- Customs (Prohibition of Imports) Notification.
- Customs (Miscellaneous Fees and Rates) Regulations 2012, with exclusions and a modification to apply to goods imported where no customs duty or excise duty is chargeable.
For counsel, section 9 is often where the “real work” lies: it identifies which operational rules (permits, fees, prohibitions, and procedural regulations) will govern GST import administration. It also contains targeted modifications to ensure the subsidiary instruments function correctly in the GST context.
Note on the extract: The provided text truncates after the beginning of section 9(2). However, the extract clearly shows the legislative approach: apply customs subsidiary legislation to GST importation, with modifications to account for GST and for non-dutiable goods.
How Is This Legislation Structured?
The Order is structured as a sequence of “application” and “modification” provisions:
- Section 1 provides the citation.
- Section 2 sets key definitions used throughout the Order.
- Sections 3–8 apply and modify the Customs Act provisions to cover GST on importation, including specific modifications to particular sections (34, 53/58, 51/63/66/82, 83, 126).
- Section 9 applies specified customs subsidiary legislation (regulations/orders/notifications) to GST importation, with modifications.
- Sections 10–12 (listed in the extract) apply other regimes: the Free Trade Zones Act, the Postal Services Act, and a further application relating to section 26 of the Act.
Overall, the structure is designed to ensure that GST import administration uses the same customs infrastructure and enforcement tools, while preventing unintended consequences through carefully tailored modifications.
Who Does This Legislation Apply To?
The Order applies to tax chargeable on the importation of goods under the Goods and Services Tax Act. In practice, that means it affects:
- Importers and their representatives (including GST-registered importers and those responsible for customs declarations).
- Customs brokers and logistics operators handling import clearance, transhipment, and warehousing.
- Travellers who bring goods into Singapore and may need temporary deposit arrangements.
- Persons seeking licences/authorisations under customs provisions that are modified to apply to GST importation (especially where the licence scope is limited to dutiable goods).
- Enforcement and compliance stakeholders dealing with offences and compounding in the GST import context.
It also has special relevance for goods that are non-dutiable (no customs duty/excise duty payable) but still attract GST on importation. The Order’s modifications repeatedly ensure that customs powers apply appropriately even where the goods are not dutiable, while still limiting certain licensing provisions to dutiable goods as specified.
Why Is This Legislation Important?
This Order is important because it determines how GST on importation is administered using the customs legal framework. Without such an Order, there would be uncertainty about whether customs procedures—permits, warehousing rules, traveller deposit mechanisms, prohibition notifications, and compounding—apply to GST charges in the same way they apply to customs duties.
For practitioners, the Order is a high-value reference when advising on:
- Whether customs powers apply to GST importation (and to which categories of goods).
- Permit and removal requirements, especially for transhipment through free trade zones and customs airports.
- Traveller handling and whether GST payment can be deferred pending payment or re-export.
- Licence scope and whether certain customs licensing regimes extend to non-dutiable goods.
- Enforcement risk, including whether offences related to GST importation can be compounded under the Customs Act framework.
Finally, the Order’s legislative history (multiple amendments, including revisions in 2009 and later amendments up to 2019) indicates that the customs-GST interface is actively maintained. Practitioners should therefore ensure they rely on the current version as at the relevant date, particularly where amendments may adjust which subsidiary instruments apply or how modifications operate.
Related Legislation
- Goods and Services Tax Act (Cap. 117A), section 26
- Customs Act (Cap. 70)
- Free Trade Zones Act
- Postal Services Act
- Services Tax Act (as referenced in the metadata)
- Customs subsidiary legislation listed in section 9 (e.g., Customs Regulations; Customs (Customs Airports) Regulations; Customs (Permits to Remove Goods) Order; Customs (Prohibition of Imports) Notification; Customs (Miscellaneous Fees and Rates) Regulations 2012)
Source Documents
This article provides an overview of the Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) Order for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.