OBS_VALUE: <ul><li><a href=https://sso.agc.gov.sg/Act/PSA1999 target=_blank>Postal Services Act(Postal Services Act (Ch. 237A)(Original Enactment: Act 42 of 1999)Revised Edition 2000 (30th December 2000). Last amended on 14 May 2021.)</a></li><li><a href=https://sso.agc.gov.sg/Act/CA1960 target=_blank>Customs Act(Customs Act(Chapter 70)(Original Enactment: 44/60)Revised Edition 2004 (31st July 2004). Issued on 26th September 1960. Last amended on 03 September 2021.)</a></li><li><a href=https://sso.agc.gov.sg/SL/CA1960-OR4?DocDate=20190726 target=_blank>Customs (Duties) Order(Customs Act(Chapter 70, Section 10(1))Customs (Duties) OrderO 4 G.N. No. S 1/1996Revised Edition 2009. Issued on 31st August 2009. Last amended on 16 February 2021.)</a></li></ul>