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Formal Consolidation |  2020 RevEd
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.
Informal Consolidation | Amended Act 33 of 2023
Use and consumption of dutiable goods and taxable goods
9.  Subject to sections 5, 6 and 8, a person who knows or has reason to believe that any customs duty or tax on any dutiable goods or taxable goods in a free trade zone has not been paid to the Director-General, must not use or consume the goods, unless the customs duty and tax on the goods are paid to the Director-General before the use or consumption.
[Act 33 of 2023 wef 01/03/2024]