(1)
No. |
(2)
Persons Exempted |
(3)
Goods Exempted |
(4)
Conditions |
(5)
Certificate to be signed by |
121 |
(a) Any manufacturer licensed under section 65A of the Customs Act 1967; or |
Manufacturing aids and cleanroom equipment |
(i) That the goods are used directly or indirectly in the manufacture of the manufacturer’s finished goods;
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The manufacturer |
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(b) Any manufacturer in the free industrial zone declared under section 3 of the Free Zones Act 1990 |
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(ii) that in the case of the goods to be used indirectly in the manufacture of the manufacturer’s finished goods, prior approval from the Director General shall be obtained by the manufacturer;
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(iii) that the goods are imported or purchased from a warehouse licensed under section 65 of the Customs Act 1967;
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(iv) that the goods are imported or purchased from the free industrial zone declared under section 3 of the Free Zones Act 1990;
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(v) that the goods shall not be part of the manufacturer’s finished goods;
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(vii) that the goods are stored at the manufacturer’s premises approved by the Director General;
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(viii) that the goods shall not be sold, disposed of, transferred, exported or taken out of the manufacturer’s premises without the approval of the Director General;
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(viii) where the goods are found damaged, destroyed due to unavoidable accident or does not meet the specified quality, the manufacturer may export, transport or return the goods to the supplier, and no duty shall be levied on the goods;
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(ix) any other conditions as the Director General may deem fit to impose
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