2. In this Act, unless the context otherwise requires —
“authority” means any statutory body or department of the Government or company which has been appointed under section 3(2) to administer, maintain and operate any free trade zone which has been so declared under section 3(1);
“Committee” means the Free Trade Zone Advisory Committee appointed under section 4;
“Director-General” means the Director-General of Customs appointed under section 4(1) of the Customs Act (Cap. 70);
“customs duty” means any customs duty or excise tax imposed under the Customs Act;
“customs territory” means Singapore and the territorial waters thereof but excluding any free trade zone;
“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;
“free trade zone” means any area declared to be a free trade zone under section 3(1);
“goods” includes animals, birds, fish, plants and all kinds of movable property;
“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:
Provided 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;
—(1) The Minister may, by notification in the Gazette, declare any area in Singapore to be a free trade zone and every such notification shall define the limits of that free trade zone.
(2) The Minister may appoint any statutory body or department of the Government or company as the authority to administer, maintain and operate any free trade zone which has been so declared under subsection (1).