Written permission required for use or consumption of dutiable goods
9.—(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) Subject to subsection (3), any person who contravenes subsection (1) shall be punished —
(a)
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; and
(b)
on a second or subsequent conviction with such fine as prescribed in paragraph (a) and with imprisonment for a term not exceeding 2 years.
(3) When the amount of customs duty or tax referred to in subsection (2)(a) cannot be ascertained, the penalty may amount to a fine not exceeding $5,000.