Clause 12

by deleting subsection (1) and substituting the following subsections:“(1) All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit warehouse, shall, until —

lawfully removed therefrom for export or entry into customs territory; or

received for storage by the authority administering the free trade zone or the occupier or operator of the premises in which the goods are stored within the zone,be at the risk of the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or any person authorised under section 39(2), as the case may be, as if those goods had not been unshipped; and the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or any person authorised under section 39(2) shall each be liable to pay the duty on such of the goods as are not accounted for to the satisfaction of a senior officer of customs as if those goods had been imported.(1A) Notwithstanding the provisions of any written law to the contrary, where dutiable goods have been received for storage by the authority administering the free trade zone or the occupier or operator of the premises in which the goods are stored, as the case may be, the authority, occupier or operator shall be liable to pay the duty on such of the goods as are not accounted for to the satisfaction of a senior officer of customs as if those goods had been imported.”; and

by deleting the marginal note and substituting the following marginal note:“Liability in respect of duty for goods unaccounted for.”.