s 6 Manipulation or manufacture in free trade zone
6.—(1) Any person who intends to do any of the following in a free trade zone must give the Director-General written notice of the intention and obtain the Director-General’s prior written permission to do so:(a) assemble, mix or otherwise manipulate any goods for entry into customs territory, where any goods or materials used in the assembly, mixing or manipulation are dutiable goods; (b) manufacture any goods.[Act 33 of 2023 wef 01/03/2024] (2) Permission under subsection (1) shall be granted or withheld as the Director‑General in his discretion shall think fit.[Act 33 of 2023 wef 01/03/2024] (3) Subject to subsection (4), any manipulation or manufacture permitted under this section shall be subject to the regulations made under this Act and to such conditions as the Director‑General may think fit to impose. (4) The Director-General may, in his discretion, give an allowance for recoverable and irrecoverable waste, but if recoverable waste is sent into customs territory, the recoverable waste is subject to the payment of customs duty and payment of tax in its condition and quantity and at its weight at the time of entry. [Act 33 of 2023 wef 01/03/2024]