Section 2

In this Act, unless the context otherwise requires —

“activity” includes commercial activity and industrial activity and related operation;

“aircraft” means any kind of craft which may be used for the conveyance of passengers and goods by air;

“Authority” means person or body of persons appointed under section 3;

“customs area” means any area other than a free trade zone;

“customs duty” has the same meaning as in section 2 of the Customs

Order, 2006 (S 39/2006);

“dutiable goods” has the same meaning as in section 2 of the Customs

Order, 2006 (S 39/2006) and Excise Order, 2006 (S 40/2006);

“excise duty” has the same meaning as in section 2 of the Excise

Order, 2006 (S 40/2006);

“free trade zone” means any area so declared to be free trade zone under section 4;

“goods” include animals, plants and all kinds of movable property;

Free Trade Zones 8

“manufacture” with its grammatical variations and cognate expressions, means the conversion process of organic or inorganic material into a new product by manual or mechanical means and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction and such conversion process is subject to the Authority’s absolute discretion in determining that the result of any manufacture is not a new product or article;

“Minister” means the Minister of Finance and Economy;

“officer of customs” has the same meaning as in section 2 of the

Customs Order, 2006 (S 39/2006);

“value” in relation to imported goods, means the value of goods for the purpose of levying ad valorem customs duty and includes freight, insurance, and all other costs, charges and expenses except any customs duties incidental to purchase and delivery of such goods at the place where payment of duty was made;

“vehicle” means any vehicle other than an aircraft or a vessel;

“vessel” includes any ship, boat or any other description of vessel used in navigation.