Free Trade Zones Act 1966
2020 REVISED EDITION
This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021
An Act to provide for the establishment of free trade zones in Singapore and for matters incidental thereto.
[1 September 1969]
PART 1
PRELIMINARY
Short title
1.  This Act is the Free Trade Zones Act 1966.
Interpretation
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;
“customs duty” means any customs duty or excise tax imposed under the Customs Act 1960;
“customs territory” means Singapore and the territorial waters of Singapore but excluding any free trade zone;
“Director-General” means the Director‑General of Customs appointed under section 4(1) of the Customs Act 1960;
“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; 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;
“officer of customs”, “proper officer of customs” and “senior officer of customs” have the same meanings as in the Customs Act 1960.
Declaration of free trade zones and appointment of authority
3.—(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).
Appointment of Free Trade Zone Advisory Committee
4.  The Minister may, by notification in the Gazette, appoint a Free Trade Zone Advisory Committee to advise him on all matters connected with free trade zones.