Section 8

No manipulation or manufacture shall be carried out in a free trade zone without the approval of the Minister and the approval shall be published in the Gazette.

Any person who contravenes subsection (1) is guilty of an offence and liable on conviction to a fine of not less than twenty times of the customs duty or $100,000, whichever is the greater amount, and for any subsequent offence to imprisonment for a term not exceeding 2 years or both:

Provided that when the value of the goods cannot be ascertained the penalty may amount to a fine not exceeding $100,000.