Clause 3

by deleting the definitions of “dutiable goods”, “export”, “goods”, “import” and “value” appearing therein and substituting therefor the following: —“ “dutiable goods” means any goods subject to the payment of customs duty on entry into customs territory or manufactured in Singapore including any free trade zone and on which customs duty has not been paid and includes goods manufactured in a free trade zone from materials of a class dutiable on entry into customs territory for consumption within the customs territory;“export”, with its grammatical variations and cognate expressions, means to take or cause to be taken out of the customs territory by any means or to place goods in any form of conveyance for the purpose of taking such goods out of the customs territory by any means to any place including a free trade zone: Provided that goods bona fide in transit, including goods which have been transhipped, shall not be deemed to be exported unless they are or become uncustomed goods;“goods” includes animals, birds, fish, plants and all kinds of movable property;“import”, with its grammatical variations and cognate expressions, means to bring or cause to be brought into the customs territory by any means from any place including a free trade zone: Provided that goods bona fide in transit, including goods which have been taken into any free trade zone from outside the customs territory or transhipped, shall not, for the purpose of the levy of customs duties, be deemed to be imported unless they are or become uncustomed goods;“value”, in relation to imported goods, means the price which an importer would give for the goods on a purchase in the open market if the goods were delivered to him at the place of payment of customs duty and if freight, insurance, commission and all other costs, charges and expenses (except any customs duties and wharf handling, storage, removal, mechanical equipment and other like charges incurred in a free trade zone) incidental to the purchase and delivery at such place had been paid;”;

by inserting immediately after the definition of “customs duty” appearing therein the following new definition: —“ “customs territory” means Singapore and the territorial waters thereof but excluding any free trade zone;”;

by inserting immediately after the definition of “export” appearing therein the following new definition: —“ “free trade zone” means any area in Singapore which has been declared to be a free trade zone under the provisions of the Free Trade Zones Act, 1966 (Act of 1966); ”;

by inserting immediately after the definition of “toddy” appearing therein the following new definition: —“ “tourist” means any person whose entry into Singapore is dependent upon the presentation of a passport or other travel document and whose stay in Singapore does not exceed six months, and includes persons in transit and such other class of persons as the Comptroller may specify by notification in the Gazette;”; and

by deleting the words “customs or licensed warehouse” appearing in the third line of subsection (2) thereof and substituting therefor the expression “Government warehouse, licensed factory warehouse or licensed warehouse”.