OBS_VALUE: <ul><li><a href=https://sso.agc.gov.sg/SL/CA1960-RG2?DocDate=20170220 target=_blank>Customs Regulations(Customs Act(Chapter 70, Section 143)Customs RegulationsRg 2G.N. No. S 261/1979Revised Edition 2009(31st August 2009). Issued on 14th December 1979. Last amended on 30 June 2020. Article 4, 100. )</a></li></ul>