s 5 Dealing with or disposal of goods in free trade zone
5.—(1) Goods of any description, except such as are specifically and absolutely prohibited by any written law, may be brought into a free trade zone. (2) Goods in a free trade zone may —(a) be removed from the free trade zone, destroyed, or sent into customs territory or into another free trade zone in the original package or otherwise; and (b) unless otherwise directed by the licensed FTZ operator of the free trade zone, be stored, sold, exhibited, broken up, repacked, assembled, distributed, sorted, graded, cleaned, mixed, or otherwise manipulated, or be manufactured in accordance with the provisions of this Act, except that when any goods of a class dutiable on entry into customs territory whether in their original condition or after manufacture or as part or ingredient of any goods manufactured in a free trade zone are sent from a free trade zone into the customs territory, the goods shall be subject to the provisions of the Customs Act 1960. [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] (3) Goods, except such as are prescribed under subsection (4), which have been brought into a free trade zone from customs territory shall be deemed to be exported for the purpose of drawback under the Customs Act 1960. (4) Subsection (2)(b) shall not apply to such goods as may be prescribed from time to time by the Minister by notification in the Gazette, save that such prescribed goods may be stored in a free trade zone for the purpose of transhipment or survey and repacking before removal into customs territory, and that such survey and repacking shall not be carried out except with the prior permission of a senior officer of customs and shall be subject to such conditions as he may think fit to impose.