6. Manipulation or manufacture in free trade zone

Terms defined in s 2

• customs duty

  customs duty

  Defined · s 2

  “customs duty” means any customs duty or excise tax imposed under the Customs Act 1960;

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• customs territory

  customs territory

  Defined · s 2

  “customs territory” means Singapore and the territorial waters of Singapore but excluding any free trade zone;

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• Director-General

  Director-General

  Defined · s 2

  “Director-General” means the Director‑General of Customs appointed under section 4(1) of the Customs Act 1960;

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• dutiable goods

  dutiable goods

  Defined · s 2

  “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;

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• free trade zone

  free trade zone

  Defined · s 2

  “free trade zone” means any area declared to be a free trade zone under section 3(1);

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• goods

  goods

  Defined · s 2

  “goods” includes animals, birds, fish, plants and all kinds of movable property;

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• manufacture

  manufacture

  Defined · s 2

  “manufacture”, with its grammatical variations and cognate expressions, means the process of converting materials into a new product or article, whether or not by power-operated machinery, whereby a change in tariff classification has been effected; except that the Director-General may, in his discretion, determine that the result of any manufacture is not a new product or article and a change in tariff classification has not been effected;

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