OBS_VALUE: <ul><li><a href=https://sso.agc.gov.sg/Act/GSTA1993 target=_blank>Goods and Services Tax Act 1993(Goods And Services Tax Act(Chapter 117a, Sections 24(1), (2) And (3) And 86(1))Goods And Services Tax (Imports Relief) OrderO 3 G.N. No. S 104/1994Revised Edition 2001(15th September 2001). Issued on 1st April 1994. Last amended on 06 August 2021.)</a></li><li><a href=https://sso.agc.gov.sg/SL/GSTA1993-OR3?DocDate=20190329 target=_blank>Goods and Services Tax (Imports Relief) Order(Goods And Services Tax Act 1993(Sections 24(1), (2) And (3) And 86(1))Goods And Services Tax (Imports Relief) OrderO 3 G.N. No. S 104/1994Revised Edition 2001(15 September 2001). Last amended on 3 January 2022.)</a></li><li><a href=https://sso.agc.gov.sg/SL-Supp/S667-2021/Published/20210902?DocDate=20210902 target=_blank>Customs (Duties — Exemption) Order 2021(Customs Act (Chapter 70) Customs (Duties — Exemption) Order 2021, entered into force 03 September 2021)</a></li></ul>