7. Calculation of duty

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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• 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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• proper officer of customs

  proper officer of customs

  Defined · s 2

  “officer of customs”, “proper officer of customs” and “senior officer of customs” have the same meanings as in the Customs Act 1960.

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