Singapore legislation
Clause 9
Clause 9
Replacement of sections 9 and 10 and new section 10A
In the principal Act, replace sections 9 and 10 with —“Use and consumption of dutiable goods and taxable goods
9. Subject to sections 5, 6 and 8, a person who knows or has reason to believe that any customs duty or tax on any dutiable goods or taxable goods in a free trade zone has not been paid to the Director‑General, must not use or consume the goods, unless the customs duty and tax on the goods are paid to the Director‑General before the use or consumption.Authorisation to enter or reside in free trade zone10.—
A person must not enter or reside in a free trade zone without the permission of the authority or licensed FTZ operator of the free trade zone.(2) Despite any permission granted by the authority or licensed FTZ operator under subsection (1), the Director‑General may, by written order to any person, prohibit the person from entering or residing in the free trade zone.Offences and penalties under this Part10A.—
Any person who fails to comply with a direction given by the authority or a licensed FTZ operator under section 5(2), or who fails to comply with section 6(1), shall be guilty of an offence and shall be liable on conviction to —
a fine not exceeding the greater of the following:
$10,000;
the sum total of the customs duty and tax on the goods to which the non‑compliance relates; or
imprisonment for a term not exceeding 12 months,or to both.(2) Any person who contravenes section 8 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.(3) Any person who contravenes section 9 shall be guilty of an offence and shall be liable on conviction to —
a fine not exceeding the greater of the following:
$10,000;
the sum total of the customs duty and tax on the goods to which the contravention relates; or
imprisonment for a term not exceeding 12 months,or to both.(4) Any person who contravenes section 10(1) or a written order of the Director‑General under section 10(2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.”.