Tobacco (Control of Advertisements and Sale) (Tax Free World Association Asia Pacific Exhibition and Conference 2026) (Exemption) Order 2026

Tobacco (Control of Advertisements and Sale) (Tax Free World Association Asia Pacific Exhibition and Conference 2026) (Exemption) Order 2026 Status:
Published in Subsidiary Legislation Supplement

on 20 Apr 2026

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No. S 231
| Tobacco (Control of
Advertisements and Sale) Act 1993 |

| Tobacco
(Control of Advertisements and Sale)
(Tax Free World Association Asia Pacific
Exhibition and Conference 2026)
(Exemption) Order 2026 |

| In exercise of the powers conferred by section 22 of the Tobacco (Control of Advertisements and Sale) Act 1993, the Minister for Health makes the following Order: |

| Citation |

| 1. This Order is the Tobacco (Control of Advertisements and Sale) (Tax Free World Association Asia Pacific Exhibition and Conference 2026) (Exemption) Order 2026. |

| Definitions |
2. In this Order —
| “2026 exhibition” means the Tax Free World Association Asia Pacific Exhibition and Conference 2026 held in Singapore during the exhibition period; |

| “Association” means the international association known as the Tax Free World Association; |

| “exhibition mobile application” means a software application that operates on mobile devices such as smartphones and tablet computers, and is owned by the Association and developed for the Association’s exhibitions; |

| “exhibition period”, in relation to the 2026 exhibition, means the period starting on 11 May 2026 and ending on 14 May 2026; |

| “exhibition venue” means the part of the Sands Expo and Convention Centre, Marina Bay Sands, at which the 2026 exhibition is held; |

| “exhibitor” means a participant in the 2026 exhibition specified in the First Schedule; |

| “organiser” means the Association and includes the Association’s members, agents and managers involved in the organisation and conduct of the 2026 exhibition on the Association’s behalf; |

| “prohibited tobacco product” means a tobacco product prohibited under section 15 of the Act; |

| “registered trade visitor” means a person who is registered to participate in or visit the 2026 exhibition; |

| “TFWA website” means the website of the Association at www.tfwa.com. |

| Exemption from section 3 of Act in respect of online 2026 exhibition directory |
3. Section 3 of the Act does not apply to prohibit an exhibitor or organiser from publishing, causing to be published, or taking part in the publication of, any advertisement described in section 3(1)(a), (c) or (d) of the Act that is contained in the online 2026 exhibition directory on the TFWA website during the period starting on 21 April 2026 and ending on 31 December 2027, subject to the following conditions:
| (a) | the advertisement does not pertain to any prohibited tobacco product or any imitation tobacco product; |
| (b) | the advertisement is approved by the Authority before it is published; |
| (c) | the online 2026 exhibition directory is accessible to the following persons only:
| (i) | an exhibitor; |
| (ii) | an organiser; |
| (iii) | a registered trade visitor; |
| (iv) | an officer or employee of the Association; |
| (v) | a registered member of the Association; | | (i) | an exhibitor; | (ii) | an organiser; | (iii) | a registered trade visitor; | (iv) | an officer or employee of the Association; | (v) | a registered member of the Association; |
| (i) | an exhibitor; |
| (ii) | an organiser; |
| (iii) | a registered trade visitor; |
| (v) | a registered member of the Association; |
| (d) | the TFWA website states that the online 2026 exhibition directory is meant only for the persons mentioned in sub‑paragraph (c). |

| Exemption from section 3 of Act in respect of exhibition mobile application |
4. Section 3 of the Act does not apply to prohibit an exhibitor or organiser from publishing, causing to be published, or taking part in the publication of, any advertisement described in section 3(1)(a), (c) or (d) of the Act that is contained in the exhibition mobile application during the period starting on 21 April 2026 and ending on 31 December 2027, subject to the following conditions:
| (c) | the exhibition mobile application is accessible to the following persons only:
| (i) | an exhibitor; |
| (ii) | an organiser; |
| (iii) | a registered trade visitor; |
| (i) | an exhibitor; |
| (ii) | an organiser; |
| (iii) | a registered trade visitor; |
| (v) | a registered member of the Association; |
| (d) | the exhibition mobile application states that it is meant only for the persons mentioned in sub‑paragraph (c); |
| (e) | the exhibition mobile application does not send, through push technology, any advertisement that pertains to any tobacco product or imitation tobacco product; |
| (f) | the exhibition mobile application does not sell or offer for sale any tobacco product or imitation tobacco product. |

| Exemption from section 3 of Act in respect of advertisement at exhibition venue or in exhibition directory |
5. Section 3 of the Act does not apply to prohibit an exhibitor from publishing, causing to be published, or taking part in the publication of, any advertisement described in section 3(1)(a), (c) or (d) of the Act, subject to the following conditions:
| (c) | the advertisement is published, during the exhibition period —
| (i) | within a booth allocated to that exhibitor at the exhibition venue, and nowhere else, for the purposes of the 2026 exhibition; or |
| (ii) | in the hardcopy 2026 exhibition directory. | | (i) | within a booth allocated to that exhibitor at the exhibition venue, and nowhere else, for the purposes of the 2026 exhibition; or | (ii) | in the hardcopy 2026 exhibition directory. |
| (ii) | in the hardcopy 2026 exhibition directory. |

| Exemption for exhibitor from section 12A of Act |

| 6. Section 12A of the Act does not apply to prohibit an exhibitor from displaying any tobacco product within a booth allocated to that exhibitor at the exhibition venue during the exhibition period, for the purposes of the 2026 exhibition, subject to the common conditions in paragraph 10. |

| Exemption for exhibitor from sections 17(1) and 18(1) of Act |
7. —(1)  Section 17(1)(a) of the Act, read with section 17(3)(a) and (b)(i) of the Act, and section 18(1) of the Act, do not apply to prohibit an exhibitor from importing into Singapore any tobacco product, subject to the following conditions:
| (a) | the tobacco product is imported for the purpose of —
| (i) | being distributed or given as free samples during the exhibition period and at the exhibition venue, to any registered trade visitor who is associated or concerned with the manufacture, distribution or sale of tobacco products; or |
| (ii) | being displayed, during the exhibition period, within a booth allocated to that exhibitor at the exhibition venue, for the purposes of the 2026 exhibition; | | (i) | being distributed or given as free samples during the exhibition period and at the exhibition venue, to any registered trade visitor who is associated or concerned with the manufacture, distribution or sale of tobacco products; or | (ii) | being displayed, during the exhibition period, within a booth allocated to that exhibitor at the exhibition venue, for the purposes of the 2026 exhibition; |
| (ii) | being displayed, during the exhibition period, within a booth allocated to that exhibitor at the exhibition venue, for the purposes of the 2026 exhibition; |
| (b) | the tobacco product is not a prohibited tobacco product. |

| (2)  Section 17(1)(b) of the Act, read with section 17(3)(a) and (b)(i) of the Act, does not apply to prohibit an exhibitor from distributing or giving, or causing to be distributed or given, at the exhibition venue and during the exhibition period, any free sample of a tobacco product to a registered trade visitor who is associated or concerned with the manufacture, distribution or sale of tobacco products, subject to the common conditions in paragraph 10. |

| Exemption for owner from sections 5 and 12A of Act |
8. —(1)  This paragraph applies to the owner of the exhibition venue. (2)  Sections 5 and 12A of the Act do not apply to prohibit the owner mentioned in sub‑paragraph (1) from doing any of the following, during the exhibition period, for the purposes of the 2026 exhibition, subject to the conditions in sub‑paragraph (3):
| (a) | permitting the exhibition venue or any part of it to be kept or used for the publication of any advertisement described in section 3(1)(a), (c) or (d) of the Act; |
| (b) | displaying or causing to be displayed any tobacco products at the exhibition venue. |
(3)  The conditions mentioned in sub‑paragraph (2) are as follows:
| (a) | an advertisement mentioned in sub‑paragraph (2)(a) does not pertain to any prohibited tobacco product or any imitation tobacco product; |
| (b) | the tobacco products mentioned in sub‑paragraph (2)(b) are not prohibited tobacco products. |

| Exemption for organiser from sections 3, 5 and 12A of Act |
9. —(1)  This paragraph applies to any organiser that is not the owner of the exhibition venue. (2)  Sections 3, 5 and 12A of the Act do not apply to prohibit the organiser mentioned in sub-paragraph (1) from doing any of the following, during the exhibition period, for the purposes of the 2026 exhibition, subject to the conditions in sub‑paragraph (3):
| (a) | causing to be published, or taking part in the publication of, any advertisement described in section 3(1)(a), (c) or (d) of the Act at the exhibition venue; |
| (b) | causing to be displayed, or taking part in the display of, any tobacco product at the exhibition venue; |
| (c) | as occupier of the exhibition venue —
| (i) | permitting the exhibition venue or any part of it to be kept or used for the publication of any advertisement described in section 3(1)(a), (c) or (d) of the Act; or |
| (ii) | displaying or causing to be displayed any tobacco product at the exhibition venue. | | (i) | permitting the exhibition venue or any part of it to be kept or used for the publication of any advertisement described in section 3(1)(a), (c) or (d) of the Act; or | (ii) | displaying or causing to be displayed any tobacco product at the exhibition venue. |
| (ii) | displaying or causing to be displayed any tobacco product at the exhibition venue. |
(3)  The conditions mentioned in sub‑paragraph (2) are as follows:
| (a) | the organiser, before the start of the exhibition period, gives to each exhibitor sufficient written notice of the exemptions from sections 3, 12A and 17(1) of the Act in paragraphs 3 to 7 that are applicable to an exhibitor and the conditions of those exemptions; |
| (b) | the organiser takes all reasonable steps to ensure that every exhibitor complies with the conditions for the exemptions mentioned in sub‑paragraph (a) —
| (i) | during the period before the exhibition period when this Order is in force, if any of those conditions applies during the firstmentioned period; and |
| (ii) | during the exhibition period; | | (i) | during the period before the exhibition period when this Order is in force, if any of those conditions applies during the firstmentioned period; and | (ii) | during the exhibition period; |
| (ii) | during the exhibition period; |
| (c) | an advertisement mentioned in sub‑paragraph (2)(a) and (c)(i) does not pertain to any prohibited tobacco product or any imitation tobacco product; |
| (d) | where an advertisement mentioned in sub-paragraph (2)(a) is published in the hardcopy 2026 exhibition directory, the organiser ensures that the hardcopy 2026 exhibition directory is distributed only to exhibitors and registered trade visitors at the exhibition venue; |
| (e) | the tobacco product mentioned in sub‑paragraph (2)(b) and (c)(ii) is not a prohibited tobacco product. |

| Common conditions |
10. —(1)  The common conditions are —
| (a) | the tobacco product is not a prohibited tobacco product; |
| (b) | the tobacco product (including any tobacco product distributed or given as a free sample) must have clearly and conspicuously printed on, or firmly attached to, its packaging the following notices:
| (i) | a health warning that satisfies the requirements in sub‑paragraph (2) or (3), as the case may be; |
| (ii) | a label stating the text “Trade samples — for registered trade visitors only. Not for distribution to the general public.”; and | | (i) | a health warning that satisfies the requirements in sub‑paragraph (2) or (3), as the case may be; | (ii) | a label stating the text “Trade samples — for registered trade visitors only. Not for distribution to the general public.”; and |
| (ii) | a label stating the text “Trade samples — for registered trade visitors only. Not for distribution to the general public.”; and |
| (c) | the notices mentioned in sub‑paragraph (b) are printed or firmly attached in a manner which ensures that —
| (i) | the notices do not obscure each other; and |
| (ii) | when the packaging is opened or closed in the normal way, no portion of either notice is severed or obliterated or becomes unreadable. | | (i) | the notices do not obscure each other; and | (ii) | when the packaging is opened or closed in the normal way, no portion of either notice is severed or obliterated or becomes unreadable. |
| (ii) | when the packaging is opened or closed in the normal way, no portion of either notice is severed or obliterated or becomes unreadable. |
(2)  For the purposes of sub‑paragraph (1)(b)(i), where the external surface area of the packaging of the tobacco product or free sample is or exceeds 9,000 square millimetres, the health warning printed on, or firmly attached to, the packaging of the tobacco product or free sample —
| (a) | must be one of the health warnings set out in the Second Schedule; |
| (b) | must be printed on, or firmly attached to —
| (i) | any part of the external surface of any spherical packaging; |
| (ii) | the largest external surface of any cylindrical or conical packaging; or |
| (iii) | the 2 largest external surfaces of any other kind of packaging; | | (i) | any part of the external surface of any spherical packaging; | (ii) | the largest external surface of any cylindrical or conical packaging; or | (iii) | the 2 largest external surfaces of any other kind of packaging; |
| (iii) | the 2 largest external surfaces of any other kind of packaging; |
| (c) | must not be printed on or firmly attached to any bevelled or rounded edges adjacent to the surfaces mentioned in sub‑paragraph (b); |
| (d) | must occupy not less than 50% of the total area of the surface of the packaging on or to which the health warning is printed or firmly attached; |
| (e) | must conform to the specifications set out in the Second Schedule; |
| (f) | must be positioned —
| (i) | parallel to the top edge of the packaging, and as much as possible towards the top part of the packaging while satisfying the requirements of sub‑paragraph (g); and |
| (ii) | in the same direction as how the packaging is to be ordinarily displayed; and | | (i) | parallel to the top edge of the packaging, and as much as possible towards the top part of the packaging while satisfying the requirements of sub‑paragraph (g); and | (ii) | in the same direction as how the packaging is to be ordinarily displayed; and |
| (ii) | in the same direction as how the packaging is to be ordinarily displayed; and |
| (g) | must be printed or firmly attached in a manner which ensures that when the packaging is opened or closed in the normal way —
| (i) | no portion of the health warning is severed or obliterated or becomes unreadable; and |
| (ii) | the health warning is not severed or is severed only at the conjunction between Parts I and II of the health warning set out in the Second Schedule. | | (i) | no portion of the health warning is severed or obliterated or becomes unreadable; and | (ii) | the health warning is not severed or is severed only at the conjunction between Parts I and II of the health warning set out in the Second Schedule. |
| (ii) | the health warning is not severed or is severed only at the conjunction between Parts I and II of the health warning set out in the Second Schedule. |
(3)  For the purposes of sub‑paragraph (1)(b)(i), where the external surface area of the packaging of the tobacco product or free sample does not exceed 9,000 square millimetres, the health warning printed on, or firmly attached to, the packaging of the tobacco product or free sample —
| (a) | must be one of the health warnings set out in the Third Schedule; |
| (e) | must conform to the specifications set out in the Third Schedule; |
| (f) | must be positioned —
| (ii) | in the same direction as how the packaging is to be ordinarily displayed; and | | (i) | parallel to the top edge of the packaging, and as much as possible towards the top part of the packaging while satisfying the requirements of sub‑paragraph (g); and | (ii) | in the same direction as how the packaging is to be ordinarily displayed; and |
| (ii) | in the same direction as how the packaging is to be ordinarily displayed; and |
| (g) | must be printed or firmly attached in a manner which ensures that when the packaging is opened or closed in the normal way, no portion of the health warning is severed or obliterated or becomes unreadable. |

| (4)  For the purposes of sub‑paragraph (1)(b) and (c), if the packaging of the tobacco product or free sample has a cellophane or other clear outer wrapping, the notices are taken to be firmly attached to the packaging only if the notices are firmly attached to the packaging underneath the cellophane or other clear outer wrapping. |

| (5)  Where the notices mentioned in sub‑paragraph (1)(b) are likely to be obscured or obliterated by an outer wrapper or other item attached to the packaging of the tobacco product or free sample, the notices must, in addition to being printed on or firmly attached to the packaging, be printed on or firmly attached to the outer wrapper or other item attached to the packaging. |

| Made on 17 April 2026. |

| LAI WEI LIN |
Permanent Secretary
(Policy and Development),
Ministry of Health,
Singapore.
| [MH 78:29; AG/LEGIS/SL/309/2025/2] |