Under the FTZ Act, the definition of “manufacture” is 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.

If your value-added work involves a change in the tariff classification for the end product, you will be required to provide Singapore Customs with a written notice via customs_ftz@gov.com.sg for our assessment if the activity or service you intend to perform constitutes as manufacturing of goods in the FTZ.

Singapore Customs' approval will be required for manufacturing activities being undertaken in an FTZ. For more information on the requirements imposed on an approved manufacturer in an FTZ, you may also refer to the Free Trade Zones (Manufacture) Regulations.