s 30 Import of trade samples
30. —(1) Where dutiable goods are declared at the time of their importation to be bona fide trade samples, the Director‑General may allow such goods to be imported without payment of customs duty or excise duty subject to any conditions that the Director‑General considers fit to impose. (2) In this section, “trade samples” means articles which are imported solely — ( a ) for the purpose of being shown or demonstrated in Singapore to enable manufacturers in Singapore to produce those articles to fulfil orders from abroad or for the soliciting of orders for goods to be supplied from abroad; or ( b ) by a manufacturer for the purposes of copying, testing or experimenting before the manufacturer produces those articles in Singapore, and which are used solely for the purposes set out in paragraph ( a ) or ( b ) and are not sold or consumed or put to normal use or used in any way for hire or reward while in Singapore. —(1) Where dutiable goods are declared at the time of their importation to be bona fide trade samples, the Director‑General may allow such goods to be imported without payment of customs duty or excise duty subject to any conditions that the Director‑General considers fit to impose. (2) In this section, “trade samples” means articles which are imported solely — ( a ) for the purpose of being shown or demonstrated in Singapore to enable manufacturers in Singapore to produce those articles to fulfil orders from abroad or for the soliciting of orders for goods to be supplied from abroad; or ( b ) by a manufacturer for the purposes of copying, testing or experimenting before the manufacturer produces those articles in Singapore, and which are used solely for the purposes set out in paragraph ( a ) or ( b ) and are not sold or consumed or put to normal use or used in any way for hire or reward while in Singapore.