Free trade zone imports: customs duty on goods from free trade zones charged at the highest applicable rate. Amendment to section 20(1) excludes importation of goods produced or manufactured in a free trade zone from the proviso and provides that when multiple duties are leviable on such goods the duty shall be leviable at the highest rate, and that 'free trade zone' carries the meaning given in Explanation 2 to subsection (1) of section 3 of the Central Excises and Salt Act, 1944.