Clause 14

by deleting subsection (3) and substituting the following subsections:“(3) Despite the provisions of any written law to the contrary, where any dutiable goods have been received for storage by —

the authority administering a free trade zone; or

the occupier or operator of the premises in which the goods are stored within a free trade zone,then, the authority, occupier or operator is liable to pay the customs duty or excise 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.(3A) Despite the provisions of any written law to the contrary, where any dutiable goods landed in a free trade zone are used or consumed in the free trade zone, the following persons are liable to pay the customs duty or excise duty on the goods so used or consumed, as if the goods had been imported:

subject to paragraph (b), every relevant person mentioned in subsection (3B) at whose risk the goods remained under subsection (1);

if, at the time of their use or consumption, the dutiable goods were stored by —

the authority administering the free trade zone; or

the occupier or operator of any premises within the free trade zone,the authority, occupier or operator, as the case may be.(3B) In subsection (3A), a relevant person is —

in the case of a vessel — the master, owner or agent or person authorised under section 39(2); and

in the case of an aircraft — the pilot, owner or agent or person authorised under section 39(2).(3C) For the purpose of calculating the customs duty or excise duty under subsections (3) and (3A), the rate of duty and the valuation, if any, applicable to the goods are those in force on the date the goods were brought into the free trade zone.”; and

by inserting, immediately after the words “unaccounted for” in the section heading, the word “, etc.”.