Section 20

1.72

PD(B)39/72

"free trade zone" means any area declared to be a free trade zone under the provisions of subsection (1) of section 3;

"goods" includes animals, birds, fish, plants and all kinds of movable property;

"Labuan" means the Island of Labuan and its dependent islands, viz. Rusukan Besar, Rusukan Kechil, Keraman, Burong, Papan and Daat;

"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:

Provided that the Comptroller-General may, in his absolute 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;

"Minister" means the Federal Minister charged with the responsibility for finance;

"Penang" means Penang Island and all adjacent islands lying nearer to Penang Island than to the mainland;

"value" in relation to imported goods, means the price which an importer would give for the goods on a purchase in the open market if the goods were delivered to him at the place of payment of customs duty and if freight, insurance, commission and all other costs, charges and expenses (except any customs duties and wharf handling, storage, removal, mechanical equipment and other like charges incurred in a free trade zone) incidental to the purchase and delivery at such place had been paid.

The expressions "Comptroller-General", "customs duty", "dutiable goods", "officer of customs", "proper officer of customs", "Regional Comptroller" and "senior officer of customs" shall have the meaning assigned respectively to them in the Customs Act, 1967.