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Customs And Excise Duties (Inwards Dutyfree Shops) Regulations

Cap. 48s06 · Revised Edition 2020 · 16 sections

• s. 1Citation
• s. 2Interpretation
• s. 3Establishment of duty free shops
• s. 4Application for establishment of duty free shops
• s. 5Licences
• s. 6Type of goods to be sold at duty free shops
• s. 7Persons who may make purchases
• s. 8Total value of purchases
• s. 9Procedure for purchase of goods
• s. 10Currency used for purchasing
• s. 11Prohibition on sale of goods purchased at duty free shops
• s. 12Signs regarding purchases
• s. 13Marking of goods
• s. 14Accounts and inspections
• s. 15Offences and penalties
• s. 16Commencement