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.