OPERATIONS PERMITTED WITHIN A FREE TRADE ZONE
—(1) Goods of any description, except such as are specifically and absolutely prohibited by any written law, may be brought into a free trade zone.
(2) Goods in a free trade zone may —
be removed from the free trade zone, destroyed, or sent into customs territory or into another free trade zone in the original package or otherwise; and
unless otherwise directed by the authority, be stored, sold, exhibited, broken up, repacked, assembled, distributed, sorted, graded, cleaned, mixed, or otherwise manipulated, or be manufactured in accordance with the provisions of this Act:
Provided that when any goods of a class dutiable on entry into customs territory whether in their original condition or after manufacture or as part or ingredient of any goods manufactured in a free trade zone are sent from a free trade zone into the customs territory, the goods shall be subject to the provisions of the Customs Act (Cap. 70) and any regulations made thereunder.
(3) Goods, except such as are prescribed under subsection (4), which have been brought into a free trade zone from customs territory shall be deemed to be exported for the purpose of drawback under the provisions of the Customs Act.
(4) Subsection (2)(b) shall not apply to such goods as may be prescribed from time to time by the Minister by notification in the Gazette, save that such prescribed goods may be stored in a free trade zone for the purpose of transhipment or survey and repacking before removal into customs territory:
Provided that such survey and repacking shall not be carried out except with the prior permission of a senior officer of customs and shall be subject to such conditions as he may think fit to impose.
—(1) Any person who intends to assemble, mix or otherwise manipulate any goods or to carry out such manufacture as is permitted under section 10(1) for entry into customs territory, where either the manufactured goods or the materials used in the manufacture thereof are dutiable, shall give the Director-General notice in writing of his intention and obtain his prior written permission to do so. Such permission shall be granted or withheld as the Director-General in his discretion shall think fit:
Provided that, if permission is granted, such manipulation or manufacture shall be carried out under customs supervision.
(2) Any manipulation or manufacture permitted under this section shall be subject to the regulations made under this Act and to such conditions as the Director-General may think fit to impose:
Provided that the Director-General may, in his discretion, give an allowance for recoverable and irrecoverable waste, but if recoverable waste is sent into customs territory, it shall be dutiable in its condition and quantity and at its weight at the time of entry.
—(1) The rate of customs duty and the valuation, if any, applicable to any goods subject to customs duty shall be —
in the case of goods lawfully brought into or manufactured in a free trade zone —
if there has been no manipulation or manufacture effecting a change in tariff classification, the rate and valuation in force on the day on which the goods are sent into customs territory;
if the goods are used in the manufacture of any product which is not of a class dutiable on entry into customs territory, the rate and valuation in force on the day on which the goods are removed for manufacture; and
if the goods are manufactured from materials which are not subject to customs duty, the rate and valuation in force on the day on which the entry of the manufactured goods into customs territory is authorised by the proper officer of customs; and
in the case of uncustomed goods, the rate and valuation in force on the day on which the goods became uncustomed goods, if known, or the rate and valuation in force on the day of seizure, whichever is the higher.
(2) The rate of exchange to be used for determining the equivalent in Singapore currency of any foreign currency shall be the current selling rate in Singapore as last notified before the time the goods are removed for the purpose of manufacture or entry into customs territory.
8. No retail trade shall be conducted within a free trade zone unless authorised in writing by the authority and subject to such conditions as the authority may impose.
—(1) Subject to sections 5, 6, 8 and 10, no dutiable goods shall, without the written permission of a senior officer of customs not below the rank of Assistant Director-General of Customs, be used or consumed in a free trade zone.
(2) Any person who contravenes subsection (1) shall be punished —
on the first conviction with a fine of not less than 10 times the amount of the customs duty or tax or $5,000 whichever is the lesser amount, and of not more than 20 times the amount of the customs duty or tax or $5,000 whichever is the greater amount:
Provided that when the amount of customs duty or tax cannot be ascertained, the penalty may amount to a fine not exceeding $5,000; and
on the second or subsequent conviction with such fine as prescribed in paragraph (a) and with imprisonment for a term not exceeding 2 years.