Clause 3

before the definition of “authority”, insert —“ “air cargo agent” means a person who carries on a business that includes handling goods, to be passed to or received from an operator of an aircraft or its representative, for carriage in the aircraft;“aircraft” means an aircraft of any description which may be used for the conveyance of persons or goods by air;”;

replace the definition of “Committee” with —“ “conveyance” includes any vessel, train, vehicle or aircraft in which persons or goods can be carried;”;

in the definition of “customs duty”, replace “excise tax” with “excise duty”;

after the definition of “free trade zone”, insert —“ “free trade zone cargo handler” or “FTZ cargo handler”, in relation to a free trade zone —

means a person providing any service or facility for the storing, processing or handling of goods at the free trade zone, for any goods being brought into or out of Singapore; and

includes an FTZ operator of the free trade zone that provides any such service or facility;“free trade zone operator” or “FTZ operator”, in relation to a free trade zone, means the person who administers, maintains and operates the free trade zone;“free trade zone operator licence” or “FTZ operator licence” means a free trade zone operator licence granted under section 14C to administer, maintain and operate a free trade zone specified in the licence;”;

after the definition of “goods”, insert —“ “licensed FTZ operator” means an FTZ operator holding a valid free trade zone operator licence;”;

in the definitions of “officer of customs”, “proper officer of customs” and “senior officer of customs”, replace the full‑stop at the end with a semi‑colon; and

after the definitions of “officer of customs”, “proper officer of customs” and “senior officer of customs”, insert —“ “shipping agent” means a person who carries on a business that includes handling goods, to be passed to or received from an operator of a vessel or its representative, for carriage in the vessel;“tax” means goods and services tax under section 8(4) of the Goods and Services Tax Act 1993;“taxable goods” means any goods (including any goods manufactured in a free trade zone) subject to the payment of tax on entry into customs territory pursuant to section 8(4) of the Goods and Services Tax Act 1993, and on which such tax has not been paid;“vessel” includes any ship or boat or other description of vessel used in navigation by sea.”.