Section 2

For the purpose of the definition of the word “value”, import means an import into a principal customs area from a free zone.

For the purpose of the definition of “owner”, “exporter” and

“importer” shall have the same meaning assigned respectively to them under section 2 of the Customs Act 1967.

The expressions “Director General”, “officer of customs”,

“senior officer of customs”, “proper officer of customs” and “dutiable goods” shall have the meaning assigned respectively to them in the

Customs Act 1967.

Declaration of free zones and appointment of Authority