EXCISE ACT 1976
(1) This Act may be cited as the Excise Act 1976 and shall come into force on such date as the Minister may by notification in the Gazette appoint.
(2) This Act shall apply throughout Malaysia.
[Am. Act A1164 - Prior text read - "(2) This Act shall apply throughout the Federation."]
(1) In this Act unless the context otherwise requires:
" agent " has the meaning assigned by subsection 2(1) of the Customs Act 1967; [Ins. Act A1184:s.2]
" aircraft " has the meaning assigned by subsection 2(1) of the Customs Act 1967;
" alcohol " means ethyl alcohol;
" beer " includes ale, stout, porter and all other fermented liquors made from malt;
" bottle " includes any container, not exceeding two litres in capacity, for intoxicating liquor capable of being corked or sealed, and "bottling" shall be construed accordingly; ["bottle" Am. Act A1594:s.2]
" cigarette " means a cigarette prepared f 3 PART II APPOINTMENT OF OFFICERS-3. Functions of Director General.
The Director General shall be the Chief Officer of Excise and shall have the superintendence of all matters relating to the excise, but subject to the direction and control of the Minister.
4 PART II APPOINTMENT OF OFFICERS-4. Deputy Director General and other officers to have powers of Director General.
(1) Any Deputy Director General, Assistant Director General, Director, Deputy Director, Senior Assistant Director and Assistant Director of Customs and Excise appointed under section 3 of the Customs Act 1967 shall, subject to the general direction and supervision of the Director General, have and exercise all the powers conferred on the Director General by or under this Act, other than those conferred by section 18.
[(1) Am. Act A1594:s.3]
General, have and exercise all the powers conferred on the Director General by or under this Act, other than those conferred by section 18.
(2) The Director General may, by authorisation in writing invest any officer of excise, not being a senior officer of excise, with all or any of the powers of a senior officer of excise for a period not exceeding ninety days in respect of any one authorisation.
(3) The Minister may, by notification in the Gazette , i
4A PART II APPOINTMENT OF OFFICERS-4A. Powers of police officers.
For the purposes of this Act, all police officers not below the rank of Inspector shall have and may exercise all the powers conferred by Part X of this Act on senior officers of excise, and all police officers below the rank of Inspector shall have and may exercise all the powers conferred by Part X of this Act on officers of excise.
[4A. Ins. Act A1594:s.4]
5 PART II APPOINTMENT OF OFFICERS-5. Authority cards, etc., to be produced. [Am. Act A1059].
(1) Every officer of excise when acting against any person under this Act shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting a badge or authority card as he has been directed to carry under section 9(1) of the Customs Act 1967.
[Am. Act A1059]
(2) It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer of excise acting or purporting to act under this Act, if such officer is not in uniform and refuses to declare his office and produce his badge or authority card on demand being made by such person.
[Am. Act A1059]
5A PART IIA CUSTOMS RULING-5A. Application for customs ruling.
(1) Any person may apply, in the prescribed form together with the prescribed fee, to the Director General for a customs ruling in respect of any one or more of the following matters:
(a) the classification of goods;
(b) the principles to be adopted for the purposes of determination of value of goods; or
(c) any other matters to be prescribed by the Director
General.
(2) An application under subsection (1) may be made:
(a) in respect of imported goods:
(i) at any time before the goods, that are the subject matter of the application, are to be imported or intended to be imported into Malaysia; or
(ii) at any later time, if the Director General may in his discretion permit; or
(b) in respect of manufactured goods:
(i) at any time before the goods that are the subject matter of the application, are to be manufactured;
or
5B PART IIA CUSTOMS RULING-5B. Making of customs ruling.
(1) Subject to subsection (3), the Director General shall make a customs ruling in respect of any matter specified in the application made under section 5A and such ruling shall bind the applicant.
(2) Any such customs ruling may be subject to such conditions as the Director General may deem fit to impose.
(3) The Director General may decline to make a customs ruling if, in his opinion:
(a) the information given by the applicant is insufficient to do so;
(b) the application is for a hypothetical situation; or
(c) a review or an appeal under this Act is pending involving the subject matter referred to in the application.
[Am. Act A1581];[Ins. Act A1284]
5C PART IIA CUSTOMS RULING-5C. Amendment, modification or revocation of customs ruling.
(1) A customs ruling may be amended, modified or revoked by the Director General if:
(a) it contains an error which needs to be corrected;
(b) the customs ruling was based on an error of fact or law;
(c) there is a change in law relating to excise; or
(d) there is a change in the material fact or circumstances on which the ruling was based.
(2) The Director General shall, immediately after making the amendment, modification or revocation, give a notice in writing to the applicant of the amendment, modification or revocation and, subject to subsection (3), such amended, modified or revoked customs ruling shall take effect from the date stated in the notice.
(3) Notwithstanding subsection (2), where a customs ruling has the effect of causing or increasing any duty liability in respect of any goods, and:
(a) the goods are imported within three months of th
5D PART IIA CUSTOMS RULING-5D. Director General to declare rulings to be null, etc.
The Director General shall by a notice declare a customs ruling made under section 5B to be null, void and of no effect if the ruling has been obtained by the applicant by way of fraud, misrepresentation or falsification of facts.
[Ins. Act A1284]
5E PART IIA CUSTOMS RULING-5E. Receiving of two customs rulings.
Where an applicant receives two or more different customs rulings on the same subject matter, such rulings shall be treated as being null and void and such applicant shall immediately notify the Director General who shall, within thirty days from the date of the notification, issue a new customs ruling.
[Ins. Act A1284]
5F PART IIA CUSTOMS RULING-5F. Public ruling.
(1) The Director General may, at any time, make a public ruling on the application of any provision of this Act.
(2) The Director General may withdraw, either wholly or partly, any public ruling made under this section.
[5F. Ins. Act A1594:s.6]
6 PART III LEVYING OF EXCISE DUTIES-6. [Deleted].
(Deleted by Act A1594:s.7)
6A PART III LEVYING OF EXCISE DUTIES-6A. No excise duty levied on goods bona fide in transit and transhipment.
For the purpose of levying of excise duties, goods bona fide in transit, including goods for transhipment, shall not be deemed to be imported unless those goods are or become unexcisable goods.
[6A. Ins. Act A1594:s.8]
7 PART III LEVYING OF EXCISE DUTIES-7. Value of goods for purposes of duty.
The Minister may, from time to time, by notification in the Gazette , fix, for the purpose of the levy and payment of excise duty, the value of any dutiable goods.
8 PART III LEVYING OF EXCISE DUTIES-8. Assessment of duty.
(1) The proper officer may, in respect of any dutiable or unexcisable goods:
> (a) determine the class of goods to which such dutiable or unexcisable goods belong; and
(b) value, weigh, measure or otherwise examine or cause to be valued, weighed, measured or otherwise examined such dutiable or unexcisable goods,
for the purpose of ascertaining the amount of excise duty leviable thereon.
[Subs. Act A1184 - Prior text read -"(1) The proper officer may value, weigh, measure or otherwise examine or cause to be valued, weighed, measured or otherwise examined any dutiable goods for the purpose of ascertaining the amount of excise duty leviable thereon."]
(2) All necessary operations relating to the weighing, measuring and examination of dutiable goods shall be performed by or at the expense of the owner thereof or his agent:
Provided that the pr
8A PART III LEVYING OF EXCISE DUTIES-8A. Payment of excise duty under protest.
Any person who is dissatisfied with a decision of a proper officer under subsection 8(1) as to whether any particular goods are or are not included in a class of goods appearing in an order made under subsection 6(1) or with the valuation, weighing, measuring or examination of any goods may pay the excise duty levied under protest.
[Ins. Act A1184]
8B PART III LEVYING OF EXCISE DUTIES-8B. Director General to determine questions on classification and valuation.
Where excise duty has been paid under protest, the proper officer shall, within thirty days of such payment being made, refer any question as to classification or valuation of goods to the Director General for his decision.
[Ins. Act A1184]
9 PART III LEVYING OF EXCISE DUTIES-9. Power of the Director General to reassess.
Whenever the Director General has reason to believe or suspect that the quantity or quality of dutiable goods produced from any given quantity or quality of raw materials or component parts is lesser in quantity or lower in quality than that which ought to have been obtained therefrom, the Director General may reassess the duty payable at such greater quantity or higher quality as he deems proper. Every assessment made by the Director General under this Act shall be deemed to be correct.
10 PART III LEVYING OF EXCISE DUTIES-10. Power of Minister to prescribe charges for assessment.
The Minister may by order prescribe the charges to be paid for operations performed under section 8 by officers of excise or other persons under the control of the proper officer, and may remit any charges due.
11 PART III LEVYING OF EXCISE DUTIES-11. Exemption of excise duties.
(1) The Minister may by order exempt, subject to such conditions as he may deem fit to impose, any class of goods or persons from the payment of the whole or any part of any excise duty or any other prescribed fees or charges which may be payable.
[Am. Act A1184 - Prior text read -"(1) The Minister may by order exempt, subject to such conditions as he may deem fit to impose, any class of goods or persons from the payment of the whole or any part of any excise duty which may be payable."]
(2) The Minister may in any particular case:
(a) exempt any person from the payment of the whole or any part of the excise duties or any other prescribed fees or charges which may be payable by such person on any goods; or
[Am. Act A1184 - Prior text read -"(a) exempt any person from the payment of the whole or any part of the excise duties which may be payable by such person
11A PART III LEVYING OF EXCISE DUTIES-11A. Minister may remit excise duty, etc.
[Shoulder note Am. Act A1594:s.9]
(1) The Minister may, if he thinks it is just and equitable to do so, and subject to such conditions as he may deem fit to impose, remit the whole or any part of the excise duty, surcharge, penalty, fee or other money payable under this Act.
[Renumbering by Act A1594:s.9]
(2) Where a person has paid any of the excise duty, surcharge, penalty, fee or other money payable under this Act to which remission has been granted under subsection (1), he shall be entitled to a refund of such excise duty, surcharge, penalty, fee or other money which had been remitted.
[11A. Ins. Act A1184:s.7; (2) Ins. Act A1594:s.9]
12 PART III LEVYING OF EXCISE DUTIES-12. Re-imposition of duty.
(1) If any of the conditions subject to which exemption from duty granted under section 11 on any goods on which excise duty has not been paid, have not been complied with, or such goods cease to be kept or used by the person or for the purposes qualifying them for such exemption, such goods shall on non-fulfilment of such conditions or upon such cesser, become liable to the excise duty and the person to whom such exemption was granted and any person found in possession of such goods shall be jointly and severally liable to pay such excise duty.
(2) If any goods, which are liable to excise duty under subsection (1) and on which such duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of such exemption, such goods shall, until the contrary is proved, be deemed to be dutiable goods within the meaning of this Act.
13 PART III LEVYING OF EXCISE DUTIES-13. Refund of duty or other charges overpaid or erroneously paid.
[Shoulder note Am. Act A1594:s.10]
(1) It shall be lawful for the Director General, if it is proved to his satisfaction that any money has been overpaid or erroneously paid as excise duty, surcharge, penalty, fee or other money or as warehouse rent or as any other charges under this Act, to order the refund of the money so overpaid or erroneously paid:
[(1) Am. Act A1594:s.10]
Provided that:
(a) no such refund shall be allowed unless a claim in respect of the money overpaid or erroneously paid is made in writing to the Director General within one year after the over-payment or erroneous payment was made; or
(b) in the case where any excise duty has been paid under section 8A, or pending the result of a review or appeal under section 47, no claim for refund shall be allowed unless such claim is made in the prescribed form within one year
14 PART III LEVYING OF EXCISE DUTIES-14. Remission of duty on goods lost, damaged or destroyed.
(1) If any dutiable goods are damaged, destroyed or lost due to unavoidable accident at any time before removal from excise control, the Director General may, where he deems fit, remit the whole or any part of the excise duty payable thereon if notice in writing of such damage, destruction or loss, supported by sufficient documents, has been given at or before the time of the removal of such goods.
(2) If any dutiable goods are damaged, destroyed or lost due to unavoidable accident after the removal of such goods from excise control, no abatement of excise duty shall be allowed on such goods.
[14. Subs. Act A1594:s.11]
15 PART III LEVYING OF EXCISE DUTIES-15. Payment of duty, etc. short paid or erroneously refunded.
[Shoulder note Am. Act A1594:s.12]
(1) Whenever:
(a) through inadvertence, negligence, error, collusion, or misconstruction on the part of any officer of excise, or through misstatement as to value, quantity, quality or description by any person, or for any other reason, the whole or any part of any excise duty, surcharge, penalty, fee or other money payable under this Act has not been paid; or
(b) the whole or any part of such excise duty, surcharge, penalty, fee or other money, after having been paid, has been, owing to any cause, erroneously refunded,
the person liable to pay such excise duty, surcharge, penalty, fee or other money, or the person to whom such refund has erroneously been made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, on demand being made within six years from the date on which the excise d
15A PART III LEVYING OF EXCISE DUTIES-15A. Recovery of excise duty, etc. from persons leaving Malaysia.
[Shoulder note Am. Act A1594:s.13]
(1) Where the Director General has reason to believe that any person is about or is likely to leave Malaysia without paying any excise duty surcharge, penalty, fee or other money payable by him, he may Issue to the Director General of Immigration a certificate containing particulars of the person reasonably suspected of having committed an offence with a request that such person be prevented from leaving Malaysia unless and until he pays the excise duty surcharge, penalty, fee or other money so payable, or furnishes security to the satisfaction of the Director General for its payment.
[(1) Am. Act A1594:s.13]
(2) Subject to any order issued or made under any written law for the time being in force relating to banishment or immigration, the Director General of Immigration who receives a request under subsection (1) in respect of a person shall exerci
15B PART III LEVYING OF EXCISE DUTIES-15B. Recovery of excise duty, etc., as a civil debt.
(1) Without prejudice to any other remedy and notwithstanding any review or appeal against any decision of the Director General under section 47, any excise duty, surcharge, penalty, fee or other money payable under this Act, may be recovered as a civil debt due to the Government.
(2) In any proceedings to recover the excise duty, surcharge, penalty, fee or other money under subsection (1), the production of a certificate signed by the Director General:
(a) stating that any excise duty, surcharge, penalty, fee or other money and the amount shown in the certificate as payable, in any assessment or notice made under this Act from a person named in the certificate; and
(b) giving the address of the person and purporting to be a copy of or an extract from any notice of assessment,
shall be conclusive evidence of the excise duty, surcharge, penalty, fee or other money and the amount as payable in any assessm
16 PART III LEVYING OF EXCISE DUTIES-16. Rate of excise duty.
(1) The rate of excise duty applicable to any goods shall be:
(a) in the case of goods manufactured in Malaysia, the rate of excise duty or valuation (if any) in force on the day on which such goods are removed from the distillery, brewery or other place of manufacture, or from the licensed warehouse, or a warehouse or any other place approved by the Director General in which they are stored or from any other place under excise control;
[(a) Am. Act A1594:s.15]
(b) in the case of goods lawfully imported:
(i) if such goods (other than petroleum in a licensed warehouse) are warehoused, or if excise duty is paid at a collection station, the rate in force on the day on which the removal of the goods is authorized by the proper officer or, in the case of a collection station, by an officer appointed under the provisions of any law for the time being in force i
17 PART III LEVYING OF EXCISE DUTIES-17. Imposition or abolition of excise duty.
When by virtue of an order made under section 6(1) an excise duty is fixed on any goods which previously were not dutiable or any excise duty on goods is abolished, such imposition or abolition of duty shall be deemed to have had effect at the time such goods are removed from the place of manufacture or excise control.
[Am. Act A1184 - Prior text read -"When by virtue of an order made under section 6(1) an excise duty is fixed on any goods which previously were not dutiable or any excise duty on goods is abolished, such imposition or abolition of duty shall be deemed to have had effect at the time such goods are removed from the place of manufacture."]
18 PART III LEVYING OF EXCISE DUTIES-18. Question in respect of goods deemed to be dutiable.
If any question arises whether any particular goods are or are not included in a class of goods appearing in an order under section 6(1), such question shall be decided by the Director General.
18A PART III LEVYING OF EXCISE DUTIES-18A. Certificate of Director General admissible in evidence.
Notwithstanding anything contained in any other written law or rule of evidence to the contrary, where in any proceedings a document purporting to be a certificate under the hand of the Director General in respect of a decision made by him under section 5B, 8B or 18 is produced, such document shall be admissible in evidence and shall be accepted as sufficient evidence of the facts therein stated and the Director General shall not be required to give evidence in respect of such decision unless the court otherwise orders.
[Ins. Act A1184; Am. Act A1284]
19 PART III LEVYING OF EXCISE DUTIES-19. Drawback.
(1) Where any goods are exported by the manufacturer as part or ingredient of any goods manufactured in Malaysia or as the packing, or part or ingredient of the packing, of such manufactured goods, then if excise duty has been paid on that part or ingredient of such manufactured goods or on the packing or that part or ingredient thereof, the Director General may, on such export, allow to the manufacturer a full drawback of the duty so paid, if:
[Am. Act A1164:s.2]
(a) the finished goods have been manufactured on premises approved by the Director General;
(b) such books and account are kept as the Director General may require for the purpose of ascertaining the quantity of the goods used in such manufacture or for or in the packing of such manufactured goods;
(c) such goods are so exported within twelve months of the date upon which excise duty was paid or suc
19A PART III LEVYING OF EXCISE DUTIES-19A. Drawback on imported goods.
(1) When any imported goods, other than goods affected under section 19E upon which excise duty has been paid, are re-exported, the Director General may allow nine-tenths of the duties calculated in accordance with subsection (2) be repaid as drawback if:
[(1) Am. Act A1594:s.16; Am. Act A1629:s.3]
(a) the goods are identified to the satisfaction of a senior officer of customs at the customs port or customs airport at which such goods are shipped or loaded for re-export, or at the place of re-export;
[(a) Am. Act A1594:s.16]
(b) the drawback claimed in respect of any one consignment of re-exported goods is not less than two hundred ringgit;
[(b) Am. Act A1594:s.16]
(c) the goods are re-exported within three months of the date upon which the excise duty was paid;
[(c) Am. A
19B PART III LEVYING OF EXCISE DUTIES-19B. Declaration by claimant.
Every person claiming drawback on any goods re-exported shall, personally or by his agent, make to a senior officer of excise a declaration in the prescribed form, that such goods have actually been re-exported and have not been relanded or detrained and are not intended to be relanded or detrained at any customs port, customs airport or place in Malaysia or within any port of Malaysia.
[19B. Ins. Act A1184:s.12; Am. Act A1594:s.17]
19C PART III LEVYING OF EXCISE DUTIES-19C. Definition of "re-export" in sections 19A and 19B.
For the purposes of sections 19A and 19B, the expression "re-export" includes the movement of goods to a warehouse licensed under section 65A of the Customs Act 1967 and to a duty free shop licensed under section 65D of the Customs Act 1967.
[Ins. Act A1184]
19D PART III LEVYING OF EXCISE DUTIES-19D. [Deleted].
(Deleted by Act A1594:s.18)
19E PART III LEVYING OF EXCISE DUTIES-19E. Refund to visitors and owners of samples.
When any personal effects or other goods which have been imported by visitors to Malaysia for their personal use, or samples imported by commercial travellers, or trade samples or such other goods as may be prescribed, on which excise duty has been paid are re-exported within three months from the date of importation or within such further period as the Director General may, either generally or in any special case allow, the Director General may allow a drawback of such excise duty.
[Ins. Act A1184]
19F PART III LEVYING OF EXCISE DUTIES-19F. Relief from duty on goods temporarily imported.
Where the Director General is satisfied that goods are imported only temporarily with a view to subsequent reexportation, he may permit the goods to be delivered on importation without payment of duty subject to the payment of a deposit equivalent to not less than the amount of duty which would be payable if the goods were imported for home use or security being given to the satisfaction of the Director General for the payment of such duty, and such deposit shall be refunded or such security discharged if the goods are reexported within three months of the date of importation or within such further period as the Director General may allow.
[Ins. Act A1184]
19G PART III LEVYING OF EXCISE DUTIES-19G. Offsetting of drawback or refund against amount owing.
Notwithstanding any provision of this Act, where any person has failed to pay, in whole or in part:
(a) any amount of excise duty, surcharge, penalty, fee or any other money under this Act;
(b) any amount of customs duty, surcharge, penalty, fee or any other money under the Customs Act 1967;
(c) any amount of sales tax due and payable, any surcharge accruing, or any penalty or any other money payable under the Sales Tax Act 1972 [Act 64];
(d) any amount of service tax due and payable, any surcharge accruing, or any penalty or any other money payable under the Service Tax Act 1975 [Act 151];
(e) any amount of tax due and payable, any surcharge accruing, or any penalty or any other money payable under the Goods and Services Tax Act 2014 [Act 762];
(f) any amount of sales tax due and payable, any surcharge accruing, or any penalty, fee or any
20 PART IV MANUFACTURE OF DUTIABLE GOODS-20. Licence to distil, ferment or otherwise manufacture dutiable goods.
(1) Subject to this Part no person shall distil, ferment or otherwise manufacture any dutiable goods, or manufacture any tobacco or intoxicating liquor except under and in accordance with a licence in the prescribed form issued by the Director General, and at the distillery, brewery or other place of manufacture specified in such licence.
(2) The Minister may by order exempt, subject to such conditions as he may deem fit to impose, any class of persons from subsection (1).
(3) A licence under this section shall be issued at the discretion of the Director General and shall be issued on payment of such fees, and subject to such conditions as may be fixed by him in each case and to such further conditions as the Director General may direct to be endorsed on the licence.
(4) Notwithstanding the generality of subsection (3), the Director General may require any person being granted a licence under this section to give such security f
21 PART IV MANUFACTURE OF DUTIABLE GOODS-21. No person except a licensed manufacturer to keep a still, etc.
[Shoulder note Am. Act A1594:s.21]
(1) Subject to subsection (4) and subsection 20(2), no person other than the licensed manufacturer under subsection 20(1) or a person exempted under section 22 shall knowingly keep or have in his possession any still, utensil or other apparatus for distilling, fermenting or otherwise manufacturing dutiable goods, or any power-operated machine for manufacturing tobacco or any part or accessory of such machine.
[(1) Am. Act A1594:s.21]
(2) No person other than a licensed manufacturer in tobacco product, or a person exempted under subsection 20(2), shall knowingly keep or have in his possession any manually-operated machine for manufacturing tobacco or any part or accessory of such machine.
[(2) Am. Act A1594:s.21]
(3) The owner or occupier of any land or premises upon which any still, utensil or other apparatus f
22 PART IV MANUFACTURE OF DUTIABLE GOODS-22. Exemptions.
(1) Nothing in this Act shall apply to any distillation of dutiable goods by:
(a) a registered medical practitioner;
(b) a registered pharmacist; or
(c) a qualified chemist with the approval of the Director General,
where such distillation is proved to the satisfaction of the Director General to be for genuine medical or scientific purposes.
(2) Nothing in this Act shall apply to any native:
(a) knowingly keeping or having in his possession any utensil, other than a still, for manufacturing; or
(b) manufacturing, other than by distillation,
any native liquor for his own consumption.
23 PART IV MANUFACTURE OF DUTIABLE GOODS-23. Removal of dutiable goods from licensed premises.
(1) No dutiable goods shall be removed from:
(a) any distillery, brewery or other place of manufacture specified in a licence issued under section 20; or
(b) (Deleted by Act A1594:s.22)
(c) any licensed warehouse;
[Subs. Act A1184 - Prior text read -"(c) a warehouse licensed under section 25; or"]
(d) any other place under excise control,
except in accordance with a permit in the prescribed form approved by the proper officer or in accordance with regulations made under section 85.
(2) If it appears at any time that in any place or warehouse referred to in subsection (1) there is a deficiency in any lot, consignment or package of dutiable goods which ought to be found therein, the licensee of such place or warehouse shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods a
23A PART IV MANUFACTURE OF DUTIABLE GOODS-23A. Liquidator of company to give notice of winding-up and set aside duty.
(1) Where an effective resolution is passed or an order is made for the winding-up of a company to which a licence under this Act is issued or which is an importer, the liquidator of the company shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the company set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any excise duty that is or will thereafter become payable in respect of the company, and shall pay such excise duty.
[Am. Act A1184 - Prior text read -"(1) Where an effective resolution is passed or an order is made for the winding-up of a company to which a licence under this Act is issued, the liquidator of the company shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the company set aside such sum out of
23B PART IV MANUFACTURE OF DUTIABLE GOODS-23B. Appointment of receiver to be notified to the Director General.
(1) Where a receiver is appointed of the property of a company to which a licence under this Act is issued or which is an importer, the receiver shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of that company set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any excise duty that is or will thereafter become payable in respect of the dutiable goods that have been sold by the company before the appointment of the receiver, and shall pay such excise duty.
[Am. Act A1184 - Prior text read - "(1) Where a receiver is appointed of the property of a company to which a licence under this Act is issued, the receiver shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of that company set aside such sum out of the assets as ap
24 PART V STORAGE OF DUTIABLE GOODS-24. [Deleted].
(Deleted by Act A1594:s.25)
25 PART V STORAGE OF DUTIABLE GOODS-25. Warehouse licences.
(1) The Director General may, in his discretion and on payment of such fees as may be fixed by him in each case, grant to any person a licence for warehousing goods liable to duty in such place or places as may be specified in such licence and may transfer, suspend or cancel such licence.
(2) Any such licence shall be for such period and subject to such conditions as the Director General may in each case specify in such licence.
26 PART V STORAGE OF DUTIABLE GOODS-26. Storage and possession of dutiable goods.
No person shall without lawful authority store or keep or have in his possession or control any dutiable goods, other than tobacco, except in a distillery, brewery or other place of manufacture specified in a licence under section 20, or in a licensed warehouse, or a warehouse or any other place approved by the Director General or in any other place under excise control.
[Am. Act A1594:s.26]
27 PART V STORAGE OF DUTIABLE GOODS-27. Deposit and removal of dutiable goods.
No dutiable goods shall be deposited in or removed from a licensed warehouse except in accordance with such regulations as may be made under section 85.
27A PART V STORAGE OF DUTIABLE GOODS-27A. Depositing goods into warehouse.
(1) (1) On arrival or landing, any goods imported shall be deposited in a licensed warehouse other than a warehouse licensed under section 25 or in a warehouse or any other place approved by the Director General unless"
(a) the excise duty payable, if any, has been paid;
(b) the goods have been approved for movement in transit and the payment of excise duty is suspended;
(c) the goods have been approved for transhipment and the goods are for immediate off-loading to another vessel;
(d) the goods are imported by post;
(e) the goods are imported by road or by sea where there is no licensed warehouse or warehouse or other place approved by the Director General at the place of import; or
(f) the goods are personal effects carried or brought by passengers in any baggage.
(2) If the Director General deems it necessary for the purposes of public interest that the goods are to b
27AB PART V STORAGE OF DUTIABLE GOODS-27AB. Deposit of goods in a warehouse or other place approved by the Director General.
(1) The Director General may approve any warehouse, not being a licensed warehouse, or any other place to be deposited with dutiable goods, and the approval granted may be withdrawn, suspended or cancelled.
(2) Any such approval shall be for such period and subject to such conditions as the Director General in each case may specify in the approval.
[27AB. Ins. Act A1594:s.28]
27B PART V STORAGE OF DUTIABLE GOODS-27B. Power to open and examine packages.
A senior officer of excise may, at any time, direct that any goods or package lodged in any licensed warehouse shall be opened, weighed or otherwise examined, and after such goods or package has been so opened or examined, may cause the goods or package to be sealed or marked in such manner as he sees fit.
[Ins. Act A1184]
27C PART V STORAGE OF DUTIABLE GOODS-27C. Detention of goods where doubt exists.
(1) The proper officer may detain in a licensed warehouse or any other place deemed to be under excise control any goods if he is in doubt whether such goods are dutiable or not or for any other reason.
(2) In every such case the proper officer shall make a report to a senior officer of excise who shall, without undue delay, decide whether such goods are dutiable or not.
(3) If any such goods are found not to be dutiable, no warehouse rent, handling or other charges shall be payable in respect of such goods.
[Ins. Act A1184]
28 PART V STORAGE OF DUTIABLE GOODS-28. Removal of dutiable goods from excise control.
[Shoulder note Am. Act A1594:s.29]
No dutiable goods shall be consumed or made use of in, or removed from, a place licensed under section 20 or from a licensed warehouse or a warehouse or any other place approved by the Director General or excise control except:
[Am. Act A1184:s.17; Am. Act A1594:s.29]
(a) upon payment of duty thereon or, if the order under section 6 relating to the duty so allows, upon security being given as provided by that order for payment of the duty;
(b) if such goods are in a licensed warehouse, a warehouse or other place approved by the Director General or any other place under excise control, under such conditions as the Director General deems fit:
(i) for transit to another licensed warehouse, a warehouse or any other place approved by the Director General or any other place under excise control;
29 PART V STORAGE OF DUTIABLE GOODS-29. Payment of dues in public excise warehouse.
(1) The owner of any goods deposited in a public excise warehouse or his agent shall pay on demand to the proper officer, at the prescribed rates, the warehouse dues which may be due in respect of such goods.
(2) If any warehouse rent in respect of any goods is not duly paid in the manner provided by subsection (1), a senior officer of excise may, after giving not less than fourteen days' notice in writing to the owner (if the name and address of such owner is known to him), or after due notice in the Gazette (if the name and address of such owner is not known to him), sell such goods:
Provided that goods of a perishable nature deposited in any excise warehouse shall be cleared forthwith, and if not so cleared a senior officer of excise may sell such goods.
(3) The proceeds of the sale of any such goods shall be applied to the payment of any excise duties, warehouse rent and other charges and railway freight which may b
30 PART VI PETROLEUM AND PETROLEUM PRODUCTS-30. Method of payment of excise duty.
Notwithstanding section 28 dutiable petroleum and petroleum products may be removed from their place of manufacture licensed under section 20 or from any licensed warehouse in which they are stored:
(a) upon the manufacturer, licensed manufacturer or his duly authorised agent signing an undertaking in the form as may be prescribed by the Director General and to pay the duty in full as prescribed under subsection 6(1);
[(a) Am. Act A1594:s.30]
(b) upon the manufacturer, licensed manufacturer or his duly authorised agent providing security as prescribed under subsection 6(1).
[(b) Am. Act A1594:s.30]
31 PART VII LICENSING-31. Appointment of Licensing Boards.
(1) The Minister may establish Licensing Boards for such areas in Malaysia as he may deem fit.
[Am. Act A1164 - Prior text read - "(1) The Minister may establish Licensing Boards for such areas in the Federation as he may deem fit."]
(2) Each Licensing Board shall consist of a Chairman, a Vice- Chairman and not less than two nor more than five other members, all of whom shall be appointed by the Minister:
Provided that, with the exception of the Chairman, no public officer who in his official capacity has any dealings or is in any way concerned with the sale or purchase of intoxicating liquors or with premises in which such sale or purchase is or may be carried on shall be appointed to any Board.
(3) Subject to this section each member of a Licensing Board shall hold office for such period not exceeding three years from the date of his appointment as may be specified in his appointment unless he sh
32 PART VII LICENSING-32. Retail sale to be licensed.
(1) No person shall sell by retail, or offer for sale by retail, any intoxicating liquor whether for consumption on or off the premises of the vendor except under and in accordance with a licence issued under this Part and in a place specified in such licence:
Provided that nothing in this subsection shall apply:
(a) to the sale by retail of beer or toddy in unopened bottles having their proper seals and capsules intact or in unopened cans; or
(b) in the case of Sabah, to a native selling by retail or offering to sell by retail any native liquor which is not a distilled liquor; or
(c) to the sale by retail of intoxicating liquors in duty free shops licensed under section 65D of the Customs Act 1967.
(2) Except as provided in subsection 33(2) the delivery of intoxicating liquor in quantities of less than twenty seven litres in any one day shall be taken in any
33 PART VII LICENSING-33. Sale by wholesale to be licensed.
(1) No person shall sell by wholesale, or offer for sale by wholesale, any intoxicating liquors except under and in accordance with a licence issued under this Part:
Provided that any person licensed under section 20 to distil, ferment or otherwise manufacture intoxicating liquor may sell such intoxicating liquor by wholesale without a licence issued under this Part:
(a) at the premises where such liquor is manufactured; or
(b) if such liquor is supplied to a purchaser direct from the said premises.
(2) The delivery of intoxicating liquors in any quantity to any person licensed or authorised to sell liquor by retail or wholesale, and the delivery of intoxicating liquors to any other person in quantities of or exceeding twenty seven litres in any one day, shall be taken in any proceeding under this Act to be prima facie evidence of sale by wholesale and that money or o
34 PART VII LICENSING-34. Storage of intoxicating liquors on which duty has been paid.
(1) No person licensed to sell intoxicating liquors by retail or by wholesale shall keep or store such liquors, on which duty has been paid, elsewhere than in such premises as shall be specified in his licence:
Provided that this section shall not apply to intoxicating liquors bona fide and actually in course of transit or kept solely for private consumption.
(2) No person other than a person holding a licence under this Part may have in his possession any intoxicating liquors except such as he may have purchased or obtained bona fide for his own private consumption and not for sale.
(3) This section shall not apply in the case of any person in respect of whom an order has been made under section 32(3) or section 33(3).
35 PART VII LICENSING-35. Type of licences.
(1) The Licensing Board for any area shall have authority in its discretion to issue or transfer licences within such area as follows:
(a) public house licences - for the sale by retail of intoxicating liquors, excluding toddy, for consumption on the premises or at the place where they are sold;
(b) beer house licences - for the sale by retail of beer for consumption on the premises or at the place where it is sold: provided that the holders of public house licences are exempted from beer house licences;
(c) retail shop licences - for the sale by retail of intoxicating liquors, excluding toddy, for consumption elsewhere than on the premises or at the place where they are sold;
(d) wholesale dealer's licences - for the sale by wholesale of intoxicating liquors, excluding toddy.
(2) The Licensing Board may, in its discretion, subject the issue or transf
36 PART VII LICENSING-36. Licensee to keep accounts, etc.
Every person licensed under this Part shall:
(a) exhibit his licence at all times in a conspicuous place on the licensed premises;
(b) maintain over the principal entrance to the licensed premises a legend, in the National Language or English and in a form approved by the Licensing Board, stating his name, the nature of the business which he is licensed to transact, and such other matters as may be required by the Licensing Board;
(c) keep in the National Language or English such books of account, in which shall be set out detailed particulars of all receipts and despatches of intoxicating liquors, as may be prescribed;
(d) permit, at any time at which he is authorised by his licence to sell intoxicating liquors, any member of the Licensing Board for the area in which the licensed premises are situated, or the proper officer, to enter his licensed premises and inspect such
37 PART VII LICENSING-37. Licensee not to keep dutiable liquor on premises.
(1) No person licensed under section 35 shall store or keep on his licensed premises any dutiable intoxicating liquor.
(2) In the absence of proof to the contrary any dutiable intoxicating liquor found on licensed premises shall be presumed to be kept or stored by the licensee.
38 PART VII LICENSING-38. Unlicensed person not to exhibit sign.
No person, other than a person licensed under this Part, shall display any sign, writing, painting or other mark which may imply or give reasonable cause to believe that his premises are so licensed.
39 PART VIII TODDY-39. Toddy Regulations.
(1) The Minister may make regulations for any or all of the following matters:
(a) the establishment and operation of toddy shops and the sale of toddy by retail for consumption on such premises;
(b) the regulation of prices at which toddy shall be sold by retail in toddy shops;
(c) the issue of toddy shop licences and the terms and conditions to be imposed on such licences;
(d) regulation and control of bottling or canning of toddy; and
(e) for such other matters in respect of which regulations may be made under this Part.
(2) The power to make regulations under this section shall be without prejudice to the power of the Minister to make regulations under section 85.
40 PART VIII TODDY-40. Penalties.
Any regulations made under section 39 may provide for persons guilty of any offence thereunder to be liable on conviction to a fine or a term of imprisonment or both, but may not provide for any such fine to exceed two thousand ringgit or any such term of imprisonment to exceed six months.
40A PART VIIIA GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-40A. Goods unaccounted for to be deemed unexcisable.
If goods, other than bona fide ship's stores, are found by a proper officer in any vessel in territorial waters and such goods are not correctly accounted for in the manifest or other documents which ought to be aboard such vessel, then such goods shall be deemed to be unexcisable goods and shall be liable to seizure.
[Ins. Act A1184]
40B PART VIIIA GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-40B. Prohibition of carriage of dutiable goods in local craft.
(1) No goods of a class dutiable on import shall be carried in any local craft except with the permission of the Director General and subject to such conditions as the Director General may impose.
(2) Such permission may be granted either generally, by notification in the Gazette , in respect of all local craft or any class or classes of local craft, or specially, in writing under the hand of the Director General or an officer authorized by him in that behalf, in respect of a particular local craft.
(3) No vessel shall go alongside a legal landing place or alongside an ocean going vessel except with the permission of the proper officer.
[Ins. Act A1184]
40C PART VIIIA GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-40C. Application to aircraft.
The provisions of this Part shall apply, with such modifications and adaptations as may be necessary, in respect of aircraft arriving at, or departing from, any customs airport.
[Ins. Act A1184]
40D PART VIIIB DECLARATION OF GOODS-40D. Declaration of dutiable goods on import.
(1) Every importer of dutiable goods shall make a declaration on such goods imported, personally or by his agent, in such form as may be prescribed to the proper officer:
(a) in the case of goods deposited in a licensed warehouse other than a warehouse licensed under section 25 or in a warehouse or other place approved by the Director General referred to under subsection 27A(1) or (2), within a period of one month from the date of the arrival or landing of such goods before the removal of such goods or any part of the goods from customs control;
(b) in the case of goods not deposited in the licensed warehouse or in a warehouse or other place approved by the Director General referred to under subsection 27A(1) or (2), upon arrival or landing of such goods at a place of import; or
(c) in the case of goods entering the principal customs area from a free zone, upon arrival of such goods at the
40E PART VIIIB DECLARATION OF GOODS-40E. Declaration to give a full and true account.
(1) The declaration referred to in section 40D shall give a full and true account of the number and description of packages, of the description, weight, measure or quantity, and value of all such dutiable goods, and of the country of origin of such goods:
Provided that if it is shown to the satisfaction of the proper officer that such goods are urgently required for home consumption and that it is not within the power of the importer to furnish all the details required, such officer may, at his discretion, release the goods on payment of such excise duty as he may estimate to be leviable thereon, together with a deposit of such amount as such officer may determine not exceeding such estimated duty and on an undertaking being given by the importer or his agent to furnish a correct declaration within two months or such further period as the proper officer may allow.
(2) On the submission of a correct declaration the proper amount of excis
40F PART VIIIB DECLARATION OF GOODS-40F. Goods which have been declared at collection stations, passengers' baggage and postal good etc. exempted.
The provisions of this Part shall not apply:
> (a) to goods imported from a collection station or to goods which are forwarded to a collection station, subject to such conditions and restrictions as the Director General may, either generally by order or in any particular case, impose;
(b) to accompanied passengers' baggage or personal effects; and
(c) to goods sent by post, except as provided for in subsection 40D(3).
[Ins. Act A1184]
40G PART VIIIB DECLARATION OF GOODS-40G. Copies of declaration.
[Shoulder note Subs. Act A1594:s.34]
Every declaration required to be made under this Part shall be in such number of copies as the person to whom such declaration is required to be made may direct.
[Ins. Act A1184:s.18; Am. Act A1594:s.34]
41 PART IX MISCELLANEOUS PROVISIONS-41. Persons bound to give information.
(1) It shall be the duty of every proper officer to enforce and ensure due compliance with the provisions of this Act and any subsidiary legislation made thereunder, and to make all due enquiries in relation thereto.
(2) Every person having information upon any matter into which it is the duty of the proper officer to enquire shall, upon being required by such officer to do so, be legally bound to give such information.
(3) Every person required by the proper officer to produce a document or other thing which is within the power of such person to produce and which is a document or thing required under this Act or a document or thing used in any transaction or other matter relating to excise, or a document or thing into which it is the duty of such officer to enquire under this Act, shall be legally bound to produce such document or thing.
41A PART IX MISCELLANEOUS PROVISIONS-41A. Documents to be produced on demand.
On demand of the proper officer the importer of any goods or his agent shall produce to such officer all invoices, bills of lading, certificates of origin or of analysis and any other documents which such officer may require to test the accuracy of any declaration made by such importer to any officer of excise and the proper officer may retain any such invoice, bill of lading, certificate of origin or analysis or other documents.
[Ins. Act A1184]
41B PART IX MISCELLANEOUS PROVISIONS-41B. Records relating to excise matters.
(1) Every person shall keep full and true records up to date of all transactions which affect or may affect his obligation on any matters under this Act.
(2) The records to be kept shall include:
(a) all records of importation and exportation of goods including goods in transit and transhipment;
(b) all payments and bank records including letter of credit, fund transfers application and debit advice;
(c) all accounting, management and financial records;
(d) sales and purchase records including invoices, receipts, debit note and credit note;
(e) other business records including sales, distribution and royalty contracts or agreements;
(f) accounting charts, access codes, program documentation and system instruction manuals;
(g) inventory records; and
(h) any other records as may be determined by the
41BA PART IX MISCELLANEOUS PROVISIONS-41BA. Requirement to provide translation.
(1) Where a senior officer of excise investigating into an offence finds, seizes, detains or takes possession of any goods, record, report or document wholly or partly, is in a language other than the national language or English language, or is in any sign or code, such officer may, orally or in writing, require the person who had the possession, custody or control of the goods, record, report or document to furnish to the senior officer of excise a translation in the national language or English language within such period as the officer may specify.
(2) No person shall knowingly furnish a translation under subsection (1) which is not accurate, factful and true.
(3) Notwithstanding subsection (1), the senior officer of excise may require any other person to furnish the translation to him.
(4) The Director General may pay reasonable fees to the person who is required to furnish the translation under subsection (3).
41C PART IX MISCELLANEOUS PROVISIONS-41C. Stationmaster to produce railway invoices and waybills.
(1) The station master at the place of import of goods by rail and at the customs section to which goods are consigned shall produce to the proper officer the railway invoice or waybill or any other document approved by the Director General, as the case may be, in respect in such goods.
[Ins. Act A1184:s.19; Am. Act A1594:s.37]
(2) No cargo shall be loaded into or unloaded off the train, except with the permission of the proper officer.
[(2) Ins. Act A1594:s.37]
41D PART IX MISCELLANEOUS PROVISIONS-41D. Goods not accounted for in manifest.
(1) If any goods entered in the manifest of any vessel, as required under the Customs Act 1967, are not accounted for to the satisfaction of the proper officer within one month of the presentation of such statement or within such further period as such officer may allow, the master or the agent of the vessel shall be liable to pay to such officer on demand a sum not exceeding five thousand ringgit and, in addition, in the case of dutiable goods, the agent shall be liable to pay such officer on demand the amount of excise duty leviable on such goods or, when the correct duty cannot be assessed, an amount not exceeding ten thousand ringgit.
[(1) Am. Act A1594:s.38]
(2) If the person liable to the penalties in subsection (1) refuses or fails to pay the penalties demanded from him, any senior officer of excise may sue for and recover such penalties in a court of a Magistrate of the First Class.
(3) For the pur
42 PART IX MISCELLANEOUS PROVISIONS-42. Service of notices, etc.
(1) Every notice or other document required by this Act to be served on any person may be served:
( a ) personally upon that person; or
( b ) by sending it to that person by registered post.
(2) A notice or other document sent by registered post to a person shall be deemed to have been served on that person at the time at which it would have been delivered to that person in the ordinary course of the post if such notice or other document was addressed:
( a ) in the case of a company, a firm, a society, an association or other body of persons:
[Am. Act A1112 - Prior text read - " in the case of a company, firm or association of persons" ]
(i) to its registered office;
(ii) to its last known address; or
(iii) to any person authorized by it to accept service of process; and
(<
42A PART IX MISCELLANEOUS PROVISIONS-42A. Baggage of passengers.
(1) Notwithstanding anything in this Act contained, every passenger or other person arriving in Malaysia shall declare all dutiable goods in his possession, either on his person or in any baggage or in any vehicle, to the proper officer, and if he fails so to do such goods shall be deemed to be unexcisable goods.
(2) The baggage of passengers or any other person may be examined and delivered in such manner as the Director General may direct, and it shall be the duty of the person in charge of such baggage to produce, open, unpack and repack such baggage.
[42A. Ins. Act A1184:s.20; Am. Act A1594:s.39]
42B PART IX MISCELLANEOUS PROVISIONS-42B. Packing of dutiable goods.
No dutiable goods shall be packed in any manner calculated to deceive an officer of excise so that a proper account of such goods may not be taken.
[Ins. Act A1184]
43 PART IX MISCELLANEOUS PROVISIONS-43. Proper Officer may take samples.
(1) The proper officer may at any time, if his duties so require, take samples of any goods to ascertain whether they are goods of a description liable to any duty, or to ascertain the duty payable on such goods, or for such other purposes as the proper officer may deem necessary, and such samples may be disposed of in such manner as the Director General may direct.
(2) No payment shall be made for any sample taken under subsection (1), but the proper officer shall give a receipt for any such sample.
44 PART IX MISCELLANEOUS PROVISIONS-44. Access to places or premises.
[Shoulder note Am. Act A1594:s.40]
(1) For the purposes of this Act and the regulations made thereunder, any senior officer of excise shall at all times have access to any place or premises where:
(a) any licensed manufacturer, licensee or importer carries on his business; and
(b) any person who has dealings with the licensed manufacturer, licensee or importer carries on his business.
[Am. Act A1184:s.21; Subs. Act A1594:s.40]
(2) Where any senior officer of excise enters upon any premises in accordance with the provisions of this section, then:
> (a) he may require the licensed manufacturer, licensee, importer or person referred to in paragraph 1(b) to produce any book, data, document, record or thing which is required to be kept under the provisions of this Act, or which relates to any dutiabl
44A PART IX MISCELLANEOUS PROVISIONS-44A. Power of Director General to require security.
(1) The Director General may, at his discretion, either generally or in a particular case or in respect of a particular area, require security to be given by any person moving dutiable goods within Malaysia and where any such security has been required to be given no person shall move such goods unless such security has been given.
(2) The security required under subsection (1) shall not exceed the amount of duty leviable on such goods.
[44A. Ins. Act A1184:s.22]
44B PART IX MISCELLANEOUS PROVISIONS-44B. Protection against suit and legal proceedings.
No action, suit, prosecution or other proceeding shall lie or be brought, instituted or maintained in any court against:
(a) any officer of excise;
(b) any police officer having the powers of a senior officer of excise or officer of excise under section 4A; and
(c) any proper officer,
for or in respect of any act, neglect or default done or committed by him in good faith or any omission omitted by him in good faith in such capacity.
[44B. Ins. Act A1594:s.41]
45 PART IX MISCELLANEOUS PROVISIONS-45. Addition or deduction of new or altered duties in the case of contract.
(1) Where any new excise duty is imposed or where any excise duty is increased, and any goods in respect of which the duty is payable are delivered after the day on which the new or increased duty takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary, recover as an addition to the contract price a sum equal to any amount paid by him in respect of the goods on account of the new duty or increase of duty, as the case may be.
(2) Where any excise duty is cancelled or decreased and any goods affected by the duty are delivered after the day on which the duty is cancelled or the decrease in the duty takes effect in pursuance of a contract made before that day, the purchaser of the goods may, in the absence of agreement to the contrary and if the seller of the goods has had in respect of those goods the benefit of the cancellation or decrease of the duty, deduct from the
46 PART IX MISCELLANEOUS PROVISIONS-46. Employees may transact business.
[Shoulder note Am. Act A1594:s.42]
(1) The employee of any person or firm may transact business generally with any officer of excise on behalf of such person or firm.
[(1) Am. Act A1594:s.42; Proviso Del. Act A1594:s.42]
(2) Notwithstanding subsection (1), a senior officer of excise may refuse to deal with such employee unless such person or firm has furnished a signed authority authorizing such employee to transact business on behalf of such person or firm.
[(2) Ins. Act A1594:s.42]
47 PART IX MISCELLANEOUS PROVISIONS-47. Review of and appeal against decision of the Director General.
(1) Subject to subsection (4), any person aggrieved by any decision of the Director General may apply to the Director General to review any of his decision within thirty days from the date the person has been notified of such decision provided that no appeal has been made on the same decision to the Tribunal or High Court.
(2) An application under subsection (1) shall be made in the prescribed form.
(3) Where an application for review has been made under subsection (1), the Director General shall, where practicable within sixty days from the date of the receipt of such application, carry out the review and notify the decision of the review to the person.
(4) No review may be made in any matter relating to compound or subsection 67(3).
(5) Any person aggrieved by any decision of the Director General under subsection (3) or any other provisions of this Act, except any matter relating to compound or subsection 67(3), may ap
47A PART IX MISCELLANEOUS PROVISIONS-47A. [Deleted].
(Deleted by Act A1284:s.6)
48 PART IX MISCELLANEOUS PROVISIONS-48. Forms to be used.
Where a form has been prescribed under section 85 (2) (e) no person shall for the purposes of this Act use any form printed or issued as aforesaid, or permit the use of any form submitted through an electronic data interchange otherwise than by the authority of the Director General:
Provided that the Director General may, at his discretion and subject to such conditions as he may deem fit to impose, permit any person to use any form not so printed or issued.
49 PART IX MISCELLANEOUS PROVISIONS-49. Protection of Government and officers.
Neither the Government nor any proper officer or other person employed by the Government in connection with excise shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while the goods are in the lawful custody or control of any such officer or person unless the loss is caused by the wilful neglect or default of that officer or person.
[Am. Act A1594:s.43]
50 PART IX MISCELLANEOUS PROVISIONS-50. Fees for services.
The Director General may charge such fee as he may consider reasonable in respect of any act or service done or rendered by the Excise Department which is not required to be done or rendered under this Act and for which no fee is prescribed by any written law.
50A PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-50A. Power of investigation.
For the purposes of this Act, a senior officer of excise shall have all the powers of a police officer of whatever rank as provided for under the Criminal Procedure Code [Act 593] in relation to enforcement, investigation and inspection, and such powers shall be in addition to the powers provided for under this Act and not in derogation thereof.
[Subs. Act A1581/2018]
50B PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-50B. Additional powers.
(1) In addition to and without affecting the existing powers conferred under this Act, when escorting and guarding any person in custody, a proper officer shall have all the powers of a police officer of the rank of Corporal and below and the powers of a prison officer of the rank of Sergeant and below under the Prison Act 1995 [Act 537].
(2) For the purposes of this Act:
(a) where an order, a certificate or any other act is required to be given, issued or done by an officer in charge of a Police District under any written law, such order, certificate or act may be given, issued or done by a senior officer of excise, and for such purpose, the place where the order, certificate or act was given, issued or done shall be deemed to be a Police District under his charge; and
(b) a proper officer shall have all the powers conferred on an officer in charge of a police station under any written law, and fo
51 PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-51. Magistrate may issue search warrant.
(1) Whenever it appears to any Magistrate, upon written information on oath and after any enquiry which he may deem necessary that there is reasonable cause to believe that in any dwelling house, shop, or other building or place, or on board any vessel other than a vessel which is or has the status of a ship of war or any aircraft, there are concealed or deposited any goods liable to forfeiture under this Act, or under any regulations made thereunder, or as to which an offence under this Act or any regulations made thereunder has been committed, such Magistrate may issue a warrant authorising any officer of excise named therein, by day or night and with or without assistance:
(a) to enter such dwelling house, shop or other building, place, vessel or aircraft and there to search for and seize any goods reasonably suspected of being liable to forfeiture under this Act, or under any regulations made thereunder, or as to which
52 PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-52. When search may be made without warrant.
Whenever it appears to any officer of excise that there is reasonable cause to believe that in any dwelling house, shop or other building, place, vessel or aircraft there are concealed or deposited any goods liable to forfeiture under this Act or any regulations made thereunder, or as to which an offence under this Act or any regulations made thereunder has been committed, and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant such goods are likely to be removed, such officer may exercise in, upon and in respect of such dwelling house, shop or other building, place, vessel or aircraft all the powers mentioned in section 51 in as full and ample a manner as if he were empowered so to do by a warrant issued under that section.
53 PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-53. Power to stop and search vehicles, vessels and aircraft.
(1) Any proper officer may stop and examine any vehicle, vessel or aircraft for the purpose of ascertaining whether any dutiable goods are contained therein, and the person in control or in charge of such vehicle, vessel or aircraft shall, if required so to do by such officer, stop such vehicle and allow such officer to examine the same or move the vehicle, vessel or aircraft to another place for search, and shall not proceed until permission to do so has been given by such officer.
[Am. Act A1184 - Prior text read - "(1) Any proper officer may stop and examine any vehicle, vessel or aircraft for the purpose of ascertaining whether any goods liable to forfeiture under this Act are contained therein, and the person in control or in charge of such vehicle, vessel or aircraft shall, if required so to do by such officer, stop such vehicle and allow such officer to examine the same or move the vehicle, vessel or aircraft to another
53A PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-53A. Access to recorded information or computerised data.
(1) Any officer of excise exercising his powers under sections 51, 52 and 53 shall be given access to any recorded information or computerised data, whether stored in a computer or otherwise.
(2) In addition, an officer of excise exercising his powers under sections 51, 52 and 53:
(a) may inspect and check the operation of any computer and any associated apparatus or material which he has reasonable cause to suspect is or has been used in connection with that information or data;
[(a) Am. Act A1594:s.45]
(aa) may make copies of or take extracts from the recorded information or computerized data referred to in subsection (1) as he deems necessary; and
[(aa) Ins. Act A1594:s.45]
(b) may require:
(i) the person by whom or on whose behalf the officer of excise has reasonable cause to suspect the computer
53B PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-53B. Power to open packages and examine goods.
(1) Any proper officer may examine any goods in the course of being imported or exported or intended to be imported and may for the purposes of such examination bring the goods to a customs office and may open any package or receptacle.
[Renumbering by Act A1594:s.46]
(2) A proper officer may use any tracing or tracking device, non-intrusive instruments, or any other form of aids including animals in the performance of his duty under this Act.
[53B. Ins. Act A1184:s.27; (2) Ins. Act A1594:s.46]
53C PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-53C. Search of persons arriving in Malaysia.
Any person landing, or being about to land, or having recently landed, from any vessel or aircraft, or leaving any vessel or aircraft in territorial waters, whether for the purpose of landing or otherwise, or entering or having recently entered Malaysia by road or railway shall, on demand by any proper officer, either permit his person, goods and baggage to be searched by such officer or, together with such goods and baggage, accompany such officer to a customs office or police station and there permit his person, goods and baggage to be searched by an officer of excise:
Provided that:
> (a) any person who requests that his person be searched in the presence of a senior officer of excise shall not be searched except in the presence of and under the supervision of such officer, but such person may be detained until the arrival of such officer, or taken to any customs office or police station where such officer may be
54 PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-54. Seizure of goods the subject of an offence.
(1) All goods in respect of which there has been, or there is, reasonable cause to suspect that there has been committed any offence against this Act or any regulations made thereunder, or any breach of any of the provisions of this Act of any regulations made thereunder, or of any restriction or condition subject to or upon which any licence or permit has been granted under this Act, together with any receptacle, package, conveyance other than vessel not exceeding two hundred tons nett registered tonnage or aircraft engaged in international carriage in which the same may have been found or which has been used in connection with such offence or breach, and any books or documents which may reasonably be believed to have a bearing on the case, may be seized by any officer of excise on the person in any place in Malaysia, and either on land or in territorial waters.
[Am. Act A1164:s.2; Am. Act A1594:s.47]
(2) All suc
55 PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-55. Return or disposal of goods.
[Shoulder note Am. Act A1594:s.48]
(1) Where any goods have been seized under this Act, a senior officer of excise may, at his discretion:
(a) temporarily return the goods to the owner thereof or to the person from whose possession, custody or control they were seized, or to such person as a senior officer of excise may consider entitled thereto, subject to such terms and conditions as such officer may impose, and subject, in any case, to sufficient security being furnished to the satisfaction of such officer that the goods shall be surrendered to him on demand being made by him and that the said terms and conditions, if any, shall be complied with; or
(b) return the goods to the owner thereof or to the person from whose possession, custody or control they were seized, or to such person as a senior officer of excise may consider entitled thereto, with liberty for the person t
55A PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-55A. Production of a certificate of an analyst, or a senior officer of excise, or a person authorized by the Minister.
(1) In any proceedings in respect of any offence against this Act or any regulations made thereunder in which the existence, description, classification, composition, quantity, quality or value of, or any other matter in relation to, any goods returned under paragraph (a) or (b) of subsection (1) of section 55 or sold or destroyed under paragraph (c) of the said subsection, is in question, any document produced by the prosecutor purporting to be a certificate in respect of any such matter given and signed by:
(a) any analyst within the meaning of section 61(5); or
(b) a senior officer of excise; or
(c) any person, regardless whether or not he is a public officer, authorized by or on behalf of the Minister, either generally or in any particular case, for the purposes of this section,
shall be admissible in evidence and its conclusiveness shal
56 PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-56. Powers of arrest.
(1) Any officer of excise may arrest without warrant:
( a ) any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of, an offence against this Act or any regulations made thereunder;
(b) any person whom he may reasonably suspect to have in his possession any goods liable to seizure under this Act; and
(c) any person against whom a reasonable suspicion exists that he has been guilty of an offence against this Act or any regulations made thereunder,
and may search or cause to be searched any person so arrested:
Provided that no female shall be searched except by another female with strict regard to decency.
[Am. Act A1112 - Prior text read - "Provided that no female shall be searched except by a female" ]
(2) Every person so arrested shall be taken to a po
56A PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-56A. Power to examine persons.
(1) A senior officer of excise investigating an offence under this Act may:
> (a) order any person who appears to be acquainted with the facts and circumstances of the case to attend before him for the purpose of being examined orally in relation to any matter which may, in his opinion, assist in the investigation into the offence; or
(b) order any person to produce before him any book, document or any certified copy of it, or any other article which may, in his opinion, assist in the investigation into the offence.
(2) Paragraph (1) (b) shall not apply to banker's books.
(3) A person to whom an order under paragraph (1) (a) has been given shall:
> (a) attend in accordance with terms of the order to be examined, and shall continue to attend from day to day where so directed until the examination is completed; and
(b)
56B PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-56B. Admissibility of statements in evidence.
(1) In any trial or inquiry by a court into an offence under this Act, any statement, whether the statement amounts to a confession or not or whether it is oral or in writing, made at any time, whether before or after the person is charged and whether in the course of an investigation under this Act or not, and whether or not wholly or partly in answer to questions, by an accused person to or in the hearing of any officer of excise, and whether or not interpreted to him by any other officer of excise or any other person, shall, notwithstanding any written law to the contrary, be admissible at his trial in evidence and, if that person tenders himself as a witness, any such statement may be used in cross-examination and for the purpose of impeaching his credit.
(2) No statement made under subsection (1) shall be admissible or used in cross-examination or for the purpose of impeaching the credit of the person making of the statement if the making
56C PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-56C. Procedure where investigation cannot be completed within twenty-four hours.
(1) Whenever any person is arrested and detained in custody and it appears that the investigation cannot be completed within a period of twenty-four hours and there are grounds for believing that the accusation or information is well founded, the senior officer of excise making the investigation under this Act shall immediately transmit to a Magistrate a copy of the entries in the diary prescribed under section 56D relating to the case and shall at the same time produce such person before the Magistrate.
(2) The Magistrate before whom a person is produced under this section may, whether he has or has no jurisdiction to try the case, from time to time, authorize the detention of such person in such custody as the Magistrate considers fit for a term not exceeding fifteen days in the whole.
(3) If the Magistrate has no jurisdiction to try the case and considers further detention unnecessary, he may order such person to be produced before a
56D PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-56D. Diary of proceedings in investigation.
(1) Every officer of excise making an investigation under this Act shall day by day enter his proceedings in the investigation in a diary setting forth:
> (a) the time at which the order, if any, for investigation reached him;
(b) the time at which he began and closed the investigation;
(c) the place or places visited by him; and
(d) a statement of the circumstances ascertained through his investigation.
(2) Notwithstanding anything contained in the Evidence Act 1950, an accused person shall not be entitled, either before or in the course of any proceedings under this Act, to call for or inspect any such diary:
Provided that if the officer of excise who has made the investigation refers to the diary for the purposes of section 159 or 160 of the Evidence Act 1950, such entries only as the officer has referred to shall be shown to the accused, an
56E PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST-56E. Evidence of agent provocateur admissible.
(1) Notwithstanding any rule of law or the provisions of this Act or any other written law to the contrary, no agent provocateur shall be presumed to be unworthy of credit by reason only of his having attempted to abet or abetted the commission of an offence by any person under this Act if the attempt to abet or abetment was for the sole purpose of securing evidence against such person.
(2) Notwithstanding any rule of law or the provisions of this Act or any other written law to the contrary, and that the agent provocateur is an officer of excise or a police officer whatever his rank, any statement, whether oral or written, made to an agent provocateur by any person who subsequently is charged with an offence under this Act shall be admissible as evidence at his trial.
[56E. Ins. Act A1629:s.6]
57 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-57. [Deleted].
[Deleted by Act A1112 - Prior text read - " 57. Who may conduct prosecution. Prosecutions in respect of offences committed under this Act or any regulations made thereunder may be conducted by a senior officer of excise or by any officer of excise specially authorised in writing in that behalf by the Director General." ]
58 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-58. Magistrate of the First Class to have full jurisdiction.
Notwithstanding any written law to the contrary, a Magistrate of the First Class shall have jurisdiction to try any offence under this Act, and to award the full punishment therefor.
59 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-59. Burden of proof.
If, in any prosecution in respect of any goods seized for non-payment of excise duties, or for any other cause of seizure, or for the recovery of any penalty or penalties under this Act, any dispute arises as to whether duties have been paid in respect of such goods, or whether the same have been lawfully produced, fermented, distilled, tapped or manufactured or imported, or concerning the place whence any dutiable goods were brought or where such dutiable goods were loaded or stored, then in every such case, the burden of proof thereof shall lie on the defendant in such prosecution.
[Am. Act A1184 - Prior text read - "If, in any prosecution in respect of any goods seized for non-payment of excise duties, or for any other cause of seizure, or for the recovery of any penalty or penalties under this Act, any dispute arises as to whether duties have been paid in respect of such goods, or whether the same have been lawfully produc
59A PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-59A. Court order.
(1) Where any person is found guilty of an offence under this Act, the court before which that person is found guilty shall order that person to pay to the Director General the amount of excise duty due and payable or penalty payable under this Act, if any, as certified by the Director General and such excise duty or penalty shall be recoverable in the same manner as provided under section 283 of the Criminal Procedure Code.
(2) For the purpose of subsection (1), the court has civil jurisdiction to the extent of the amount of the excise duty due and payable, and the order is enforceable in all respects as a final judgment of the court in favour of the Director General.
(3) Where any person is found not guilty of an offence under this Act has paid the amount of excise duty due and payable or penalty payable pursuant to section 82a in respect of the offence charged, the court may order the amount so paid to be refunded to such person wher
60 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-60. Proportional examination of goods seized to be accepted by courts.
(1) When any goods suspected of being dutiable or otherwise liable to seizure have been seized, it shall be sufficient to open and examine five per centum only of each description of the package or receptacle in which such goods are contained.
(2) If it is necessary to test any goods seized under this Act, it shall be sufficient to test only a sample not exceeding five per centum in volume or weight of the goods examined under subsection (1) .
(3) The court shall presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.
[Subs. Act A1112 - Prior text read - " 60. Proportional examination or testing of goods seized to be accepted by Courts. When any goods suspected of being dutiable or otherwise liable to seizure have been seized, it shall be sufficient to open, examine
61 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-61. Evidence of analysis may be given in writing.
(1) In any prosecution under this Act or any regulations made thereunder, a certificate of analysis purporting to be under the hand of an analyst shall, on production thereof by the prosecutor, be sufficient evidence of the facts stated therein, unless the defendant requires that the analyst be called as a witness, in which case he shall give notice thereof to the prosecutor not less than three clear days before the day of the trial.
(2) In like manner a certificate of analysis purporting to be under the hand of an analyst shall, on production thereof by the defendant, be sufficient evidence of the facts stated therein, unless the prosecutor requires that the analyst be called as a witness, in which case he shall give notice thereof to the defendant not less than three clear days before the day of the trial.
(3) A copy of the certificate referred to in subsections (1) and (2) shall be sent to the defendant or prosecutor at least ten cle
61A PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-61A. Evidential provisions.
(1) For the purposes of any proceeding under this Act, any statement purporting to be signed by the Director General or any officer of excise authorized by the Director General which forms part of or is annexed to the information, demand or statement of claim, shall be prima facie evidence of any fact stated therein.
(2) If a transcript of any particulars contained in a declaration or other document relating to the excise duty is certified under the hand of the Director General or any officer of excise authorized by the Director General to be a true copy of the particulars, the transcript shall be prima facie evidence as proof of those particulars.
(3) No statement made or document produced by or on behalf of any person shall be inadmissible in evidence against that person in any proceedings against him to which this section applies by reason only that he was or may have been induced to make such statement or produce such document by an
62 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-62. Proof as to registration or licensing of conveyances in Malaysia and Singapore.
[Shoulder note Am. Act A1594:s.52]
Where in any prosecution under this Act it is relevant to ascertain particulars as to the registration and licensing of any conveyance registered or licensed in any port or place in Malaysia or Singapore, a certificate purporting to be signed by the officer responsible under any written law for the time being in force in Malaysia or any part thereof or in Singapore for such registration or licensing shall be prima facie evidence as to all particulars concerning such registration or licensing contained therein, and the burden of proving the incorrectness of any particulars stated in such certificate shall be on the person denying the same.
[Am. Act A1164:s.2; Am. Act A1594:s.52]
62A PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-62A. Proof as to tonnage or build of a craft.
(1) Where in any prosecution under this Act or any regulation made thereunder it is relevant to ascertain the tonnage or build or such other particulars descriptive of the identity of a craft, and if any of these particulars relating to the identity of the craft is in question, then any document produced by the prosecution purporting to be a certificate in respect of any such matter given and signed by any officer responsible for such matter under any written law for the time being in force in Malaysia shall be admissible in evidence, and it shall be evidence of its contents, including the facts stated therein, without proof of the signature to such certificate.
(2) The provisions of this section shall apply notwithstanding anything contained in any other written law or rule of evidence to the contrary.
[Ins. Act A1184]
62B PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-62B. Proof as to accuracy of a compass radar, etc.
Where in any proceedings it is necessary to prove the accuracy of a compass, radar or any other navigational aid, a certificate purporting to be signed by a harbour master or any officer appointed by the Minister responsible in respect of such compass, radar or any other navigational aid, shall be accepted by the court as prima facie proof of the facts certified in such certificate.
[Ins. Act A1184]
62C PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-62C. Proof as to countervailing, anti-dumping and safeguard duties payable.
[Shoulder note Am. Act A1594:s.53]
Where in any proceedings it is necessary to prove the amount of countervailing duty, anti-dumping duty or safeguard duty payable, the production of a certificate signed by the Director General stating the amount of duty payable shall be sufficient authority for the court to give judgement for that amount.
[Ins. Act A1184:s.32; Am. Act A1594:s.53]
63 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-63. Manner of seizure not to be enquired into on trial or on appeal to High Court.
In any trial before any court, and in any proceeding on appeal to the High Court, relating to the seizure of goods subject to forfeiture under this Act the court shall proceed to such trial or hear such appeal on the merits of the case only without enquiring into the manner or form of making any seizure except in so far as the manner and form of seizure may be evidence on such merits.
63A PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-63A. Obligation of secrecy.
(1) Except as provided under section 64, the name, address, identification card number and passport number of an informer and the substance of the information received from an informer shall be kept secret and shall not be disclosed by any proper officer or any person who in the ordinary course of his duties comes into possession of or has control of or access to such information to any person except the designated officer of excise authorised by the Director General.
[(1) Am. Act A1594:s.54]
(2) Any person who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall, on conviction, be liable to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding seven years or to both such fine and imprisonment.
[(2) Am. Act A1594:s.54]
64 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-64. Protection of informer from discovery.
(1) Except as hereinafter provided, no witness in any civil or criminal proceedings shall be obliged or permitted to disclose the name or address of an informer, or the substance of the information received from him, or state any matter which might lend to his discovery.
(2) If any books, documents or papers, which are in evidence or liable to inspection in any civil or criminal proceeding whatsoever, contain any entry in which any informer is named or described or which might lend to his discovery, the court shall cause all such passages to be concealed from view or to be obliterated as far as may be necessary to protect the informer from discovery.
(3) If on the trial for any offence against this Act or any regulations made thereunder, the court, after full enquiry into the case, believes that the informer wilfully made in his complaint a material statement which he knew or believed to be false or did not believe to be true, or if in
64A PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-64A. Confidentiality of information.
(1) Any person having any official duty or being appointed or employed under this Act, shall regard and deal with all information, documents or declarations relating to importation, exportation, valuation or classification of any goods as confidential.
(2) Subject to subsection (4), any person having possession or control over any document, information or declaration, or copies thereof, relating to importation, exportation, valuation or classification of any goods, who at any time, otherwise than for the purposes of this Act or with the express authority of the Director General:
(a) communicates such information or anything contained in such document or declaration, or copies thereof, to any person; or
(b) suffers or permits any person to have access to such information or to anything contained in such document or declaration, or copies thereof,
shall be guilty of an offence a
65 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-65. Goods liable to seizure liable to forfeiture.
(1) All goods liable to seizure under this Act shall be liable to forfeiture.
(2) For the purpose of this section and of sections 66, 67, 68 and 69 the word "goods" shall be deemed to include receptacles and conveyances other than vessels exceeding two hundred tons net registered tonnage.
[(2) Am. Act A1594:s.56]
(3) All things forfeited shall be delivered to the proper officer and shall be disposed of in accordance with the directions of the Director General.
66 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-66. Court to order disposal of goods seized.
(1) An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the court before which a prosecution with regard thereto has been held.
(2) An order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that an offence against this Act or any regulations made thereunder has been committed and that the goods were the subject matter of, or were used in the commission of, the offence notwithstanding that no person may have been convicted of such offence.
(3) The amount secured under paragraph (a) or (b) of subsection (1) of section 55 or the amount realised by sale under paragraph (c) of the said subsection (1) shall be forfeited by the court if it is proved to the satisfaction of the court that an offence against this Act or any regulations made thereunder has been committed and that the goods in respect of
67 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-67. Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed within one month.
(1) If there be no prosecution with regard to any goods seized under this Act, such goods or the proceeds of sale of such goods which are held pursuant to paragraph 55(1)(c) shall be taken and deemed to be forfeited at the expiration of thirty days from the date of the notice of seizure of the goods unless, before such expiration:
[(1) Am. Act A1594:s.57]
(a) a claim to such goods or the proceeds of sale of such goods is made under subsection (2);
(b) a written application is made for the return of such goods under paragraph (a) or (b) of subsection (1) of section 55; or
(c) such goods are returned under the said paragraph (a) or (b) .
(2) Any person asserting that he is the owner of such goods or the proceeds of sale of such goods, as the case may be, and that they are not liable to forfeiture may give
68 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-68. Goods or amount forfeited may be delivered or refunded to the owner or other person.
The Minister may, upon application made to him in writing through the Director General, order:
(a) any goods seized under this Act; or
(b) any amount secured under paragraph (a) or (b) of subsection (1) of section 55 or the amount realized by sale under paragraph (c) of the said subsection (1),
whether forfeited or taken or deemed to be forfeited, pursuant to section 66, 67 or 69 to be delivered, or refunded, as the case may be, to the owner or other person entitled thereto upon payment of such amount and upon such terms and conditions as he may deem fit:
[Am. Act A1184 - Prior text read - "whether forfeited or taken or deemed to be forfeited, pursuant to section 66, 67 or 69 to be delivered, or refunded, as the case may be, to the owner or other person entitled thereto upon such terms and conditions as he may deem fit:"]
<69 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-69. Compounding of offences.
(1) The Minister may, with the approval of the Public Prosecutor, make regulations prescribing:
(a) any offence under this Act or its subsidiary legislation as an offence which may be compounded;
(b) criteria for compounding such offence; and
(c) method and procedure for compounding such offence.
(2) Any senior officer of excise may, with the written consent of the Public Prosecutor, compound any offence committed by any person under this Act and prescribed to be a compoundable offence by making a written offer to the person suspected to have committed the offence to compound the offence upon payment to the Director General of an amount of money not exceeding fifty per centum of the amount of the maximum fine for that offence within the period specified in the offer.
(3) An offer under subsection (2) may be made at any time after the offence has been committed
69A PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-69A. Cost of holding goods, document or thing seized.
Where any goods, document or thing seized under this Act is held in the custody of the officer of excise pending completion of any proceedings in respect of an offence under this Act, the cost of holding such goods, document or thing in custody shall, in the event of any person found guilty of an offence, be a debt due to the Government by such person and shall be recoverable accordingly.
[69A. Ins. Act A1594:s.59]
70 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-70. No costs of damages arising from seizure to be recoverable unless seizure without reasonable cause.
No person shall, in any proceedings before any court in respect of the seizure of any goods seized in exercise or purported exercise of any power conferred under this Act, be entitled to the costs of such proceedings or to any damages or other relief other than an order for the return of such goods or the payment of their value unless such seizure was made without reasonable cause.
71 PART XII OFFENCES AND PENALTIES-71. Penalty on making incorrect statements and on falsifying documents.
Whoever:
(a) makes, orally or in writing, or signs any statement, certificate or other document required by this Act, which is untrue or incorrect in any particular; or
(b) makes, orally or in writing, or signs any statement or document, made for consideration of any officer of excise on any application presented to him, which is untrue or incorrect in any particular; or
(c) counterfeits or causes to be counterfeited or falsifies or causes to be falsified any document which is or may be required under this Act or used in the transaction of any business or matter relating to excise, or uses or causes to be used or in any way assists in the use of such counterfeited or falsified document;
[Subs. Act A1581/2018]
(d) fraudulently alters any document or counterfeits the seal, signature, initials or other mark of, or used by, any officer of excise
72 PART XII OFFENCES AND PENALTIES-72. Special provision relating to incorrect statements, etc., under section 71.
(1) When any such statement or declaration, whether oral or written, or any such certificate or other document as is referred to in section 71 (a) , (b) , (c) and (e) has been proved to be untrue or incorrect or counterfeited or falsified in whole or in part, it shall be no defence to allege that such statement or declaration, certificate or other document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the same was not aware of, or did not understand the contents of, such document; or where any statement or declaration was made or recorded in the National Language or in English by interpretation from any other language that such statement was misinterpreted or not fully interpreted by any interpreter provided by the declarant.
[Am. Act A1184 - Prior text read - "When any such statement, whether oral or written, or any such certificate or oth
73 PART XII OFFENCES AND PENALTIES-73. Penalty on refusing to answer questions or on giving false information.
(1) Whoever, being required by this Act to give any information which may reasonably be required of him by the proper officer and which it is in his power to give, or to produce to such officer documents which it is within his power to produce, refuses to give such information or furnishes as true information which he knows or has reason to believe to be false, or refuses to produce such documents shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.
[Am. Act A1581/2018]
[Am. Act 293:s.62]
(2) When any such information is proved to be untrue or incorrect in whole or in part, it shall be no defence to allege that such information or any part thereof was furnished inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provid
74 PART XII OFFENCES AND PENALTIES-74. Penalty on evasion of excise duty and on illegal manufacture of dutiable goods.
(1) Whoever:
(a) shall contrary to the provisions of this Act receive into or have in his possession, custody or control any goods on which the excise duty leviable by law shall not be proved to have been paid or which have been illegally distilled, fermented or otherwise manufactured; or
(b) assists or is otherwise concerned in the illegal removal or withdrawal of any dutiable goods from any distillery, brewery or other place of manufacture of dutiable goods or from any licensed warehouse or place of security in which dutiable goods may have been deposited; or
(c) knowingly harbours, keeps, conceals or is in possession of, or permits, suffers, causes or procures to be harboured, kept or concealed any dutiable goods which have been illegally removed; or
(d) is in any way knowingly concerned in conveying, removing, depositing or dealing with any dutiable goods with intent t
75 PART XII OFFENCES AND PENALTIES-75. Penalty for possession of still, etc.
Every person, other than a person licensed or exempted from licensing under subsection 20(1), who knowingly keeps or has in his possession any still, utensil or any other apparatus for distilling, fermenting or otherwise manufacturing dutiable goods or any machinery for the manufacture of tobacco, shall, on conviction, be liable to imprisonment for a term not exceeding three years, or to a fine not less than five thousand ringgit but not exceeding twenty thousand ringgit, or to both such imprisonment and fine.
[Am. Act A1594:s.62]
76 PART XII OFFENCES AND PENALTIES-76. Penalty for sale of liquor without licence.
Any person who shall sell intoxicating liquors otherwise than in accordance with a licence issued under subsection 35(1) shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit.
[Am. Act A1581/2018]
77 PART XII OFFENCES AND PENALTIES-77. Penalty for assaulting or obstructing excise officers and rescuing goods.
Every person who :
(a) assaults, obstructs, hinders, threatens or molests any officer of excise, or other public servant, or any person acting in aid of him, or duly employed for the prevention of offences under this Act, in the execution of his duty or in the due seizing of any goods liable to seizure under this Act; or
[Am. Act A1581/2018]
(b) rescues or endeavours to rescue, or causes to be rescued, or any person who has been detained; or
[Am. Act A1581/2018]
(c) before or after any seizure, staves in, breaks or otherwise destroys any vessel, receptacle, container or package whatsoever, or the contents thereof, to prevent the seizure thereof or the securing of the same,
shall be guilty of an offence and shall be liable :
(i) on the first conviction, to imprisonment for a term not exc
78 PART XII OFFENCES AND PENALTIES-78. Penalty for receiving or offering bribes and abuse of authority.
(1) If any officer of excise or other person duly employed for the prevention of offences under this Act:
(a) makes any collusive seizure or delivers up any article, or makes any agreement to deliver up or not to seize any conveyance or any goods liable to seizure; or
[(a) Am. Act A1594:s.63]
(b) accepts, agrees to accept, or attempts to obtain any bribe, gratuity, recompense or reward for the neglect or non-performance of his duty; or
(c) conspires or connives with any person to do any act or thing whereby the excise revenue is or may be defrauded, or which is contrary to this Act or the proper execution of his duty; or
(d) (i) knowingly demands from any person an amount in excess of the authorised duty; or
(ii) withholds for his own use or otherwise any portion of the amount of the duty collected; or
(iii) rende
79 PART XII OFFENCES AND PENALTIES-79. Penalty for offences and otherwise provided for.
Every omission or neglect to comply with and every act done or attempted to be done contrary to this Act or any regulations made thereunder, or any breach of the conditions and restrictions subject to, or upon which, any licence or permit is issued or any exemption is granted under this Act, shall be an offence against this Act and in respect of any such offence for which no penalty is expressly provided the offender shall, on conviction, be liable to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding five years or to both.
[Am. Act A1184 - Prior text read - "Every omission or neglect to comply with and every act done or attempted to be done contrary to this Act or any regulations made thereunder, or any breach of the conditions and restrictions subject to, or upon which, any licence or permit is issued under this Act, shall be an offence against this Act and in respect of any such offence
80 PART XII OFFENCES AND PENALTIES-80. Attempts and abetment.
Whoever attempts to commit any offence punishable under this Act, or abets the commission of such an offence, shall be punished with the punishment provided for such offence.
81 PART XII OFFENCES AND PENALTIES-81. Imprisonment non-payment of fine.
Notwithstanding the Criminal Procedure Code, the period of imprisonment imposed by any court in respect of the non-payment of any fine under this Act or any regulations made thereunder or in respect of the default of a sufficient distress to satisfy any such fine, shall be such period as in the opinion of the court will satisfy the justice of the case, but shall not exceed in any case the maximum fixed by the following scale:
Where the fine
the period may extend to
does not exceed five thousand ringgit
two months
exceeds five thousand ringgit but does not exceed ten thousand ringgit
81A PART XII OFFENCES AND PENALTIES-81A. Joint and several liability of director, etc.
(1) Where any excise duty is payable by:
(a) a company;
(b) a firm; or
(c) a society, an association or other body of persons,
then notwithstanding anything to the contrary in the Act or in any other written law, the directors of such company or the partners of such firm or the members of such society, association or other body of persons, as the case may be, shall, together which such company, firm, society, association or other body of persons be jointly and severally liable for excise duty payable.
(2) In the case of a company that is being wound up, the directors of such company shall only be so liable where the assets of the company are insufficient to meet the amount due, after paying any sums having priority over the excise duty under the Companies Act 1965 in relation to the application of the assets of the company in such winding up.
[ Am. Act A1112 - Prior text read - "Where an offence against this Act or against any regulations made thereunder has been committed by a company, firm, society or other body of persons, any
82A PART XII OFFENCES AND PENALTIES-82A. Excise duty, etc., to be payable notwithstanding any proceedings, etc.
The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Act, or the compounding of an offence under section 69, shall not relieve any person from the liability to pay for excise duty, surcharge, penalty, fees or other money under this Act.
[82A. Am. Act A1581:s.14; Am. Act A1594:s.65]
83 PART XII OFFENCES AND PENALTIES-83. Rewards.
The Director General may order such reward as he may deem fit to be paid to any officer of excise or other person for services rendered in connection with the detection of evasion of excise duty or other evasion of this Act and may order to be paid in respect of any seizure made under this Act to the person or persons making the same, or by whose assistance the same was made such reward as he may deem fit.
84 PART XII OFFENCES AND PENALTIES-84. Action of public officer no offence.
Nothing done by a public officer in the course of his duties shall be deemed to be an offence under this Act.
85 PART XIII REGULATIONS-85. Power to make regulations.
(1) The Minister may make regulations for carrying this Act into effect.
(2) In particular, and without prejudice to the generality of the foregoing power, such regulations may:
(a) regulate the powers and duties to be exercised and performed by officers of excise;
(b) regulate the conduct of all matters relating to the collection of excise duties;
(ba) regulate the conduct of all matters relating to customs rulings;
[Ins. Act A1284]
(bb) prescribe and impose fees relating to customs rulings and provide the manner for collecting and disbursing such fees;
[Ins. Act A1284]
(bc) prescribe the forms to be used for the purpose of customs rulings;
[Ins. Act A1284]
(c) regulate the proceedings of Licensing Boards, the issue and transfer of licence
86 PART XIII REGULATIONS-86. Power of delegation.
The Minister may, by notification in the Gazette and subject to such conditions and restrictions as may be prescribed in such notification, delegate the exercise of the powers or the performance of the duties conferred or imposed on him by this Act to any person described by name or office:
Provided that such delegation shall not affect the exercise of any such power or the performance of any such duty by the Minister.
87 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-87. Interpretation.
In this Part, unless the context otherwise requires:
"Labuan" means the Island of Labuan and its dependent islands viz. Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and Daat;
[Am. Act A1184 - Prior text read - " means the Island of Labuan and its dependent islands viz. Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and Daat."]
"principal customs area" means Malaysia exclusive of Labuan, Langkawi, Tioman and Pangkor.
[Ins. Act A1184]
88 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-88. Dutiable goods in Labuan.
The provisions of this Act shall not apply to goods manufactured in or imported into Labuan, other than goods which the Minister may from time to time declare by order published in the Gazette .
[Am. Act A1184 - Prior text read - "The provisions of this Act shall not apply to goods manufactured in Labuan, other than goods which the Minister may from time to time declare by order published in the Gazette."]
89 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-89. Goods manufactured in Labuan shall be deemed to be manufactured outside Malaysia.
Goods subject to excise duty, other than those referred to in section 88, when manufactured in Labuan shall be deemed to be manufactured outside Malaysia and when moved from Labuan to the other territories in Malaysia shall be deemed to be import into those territories and the provisions of the Customs Act 1967 shall apply.
[Am. Act A1164 - Prior text read - "Goods subject to excise duty, other than those referred to in section 88, when manufactured in Labuan shall be deemed to be manufactured outside the Federation and when moved from Labuan to the other territories in the Federation shall be deemed to be import into those territories and the provisions of the Customs Act 1967 shall apply."]
90 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-90. Goods manufactured in other territories of Malaysia shall be deemed to be export when moved into Labuan.
Goods subject to excise duty, other than those referred to in section 88 manufactured in other territories of Malaysia when moved into Labuan shall be deemed to be export from such territories to a place outside Malaysia for the purpose of sections 19 and 28 (d) .
[Am. Act A1164 - Prior text read - "Goods subject to excise duty, other than those referred to in section 88 manufactured in other territories of the Federation when moved into Labuan shall be deemed to be export from such territories to a place outside the Federation for the purpose of sections 19 and 28 (d)."]
90A PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-90A. Excise duties on goods imported into Labuan or transported to or from Labuan or to the principal customs area.
(1) Notwithstanding anything to the contrary contained in this Act:
> (a) no excise duty shall be payable upon any goods imported into Labuan, other than the goods which the Minister may from time to time declare by order published in the Gazette ;
(b) excise duty shall be payable upon all dutiable goods transported to the principal customs area from Labuan to all intents as if such transportation to the principal customs area were importation into Malaysia;
(c) the Minister may, by order, prescribe the meaning of the word "value" in relation to goods transported from Labuan to the principal customs area.
(2) Subsections 6(2), (3), (4), and (5) shall apply to any order made by the Minister under paragraph (1) (a) .
(3) Nothing in this section shall render inapplicable to Labuan any other excise duty which may be fixed by the Minister under subsec
90B PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-90B. Transportation of goods to or from Labuan from or to the principal customs area.
Where goods are transported:
> (a) from Labuan to the principal customs area; or
(b) from the principal customs area to Labuan,
the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into or, as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, the provisions of Part X shall apply to goods transported to or from Labuan from or to the principal customs area and to persons and vehicles, vessels and aircrafts transporting such goods.
[Ins. Act A1184:s.47; Am. Act A1594:s.68]
90C PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-90C. Declaration of goods transported from Labuan to the principal customs area.
The person in charge of any vehicles, vessels or aircraft on which goods are transported from Labuan to the principal customs area shall make a declaration substantially in the prescribed form giving particulars of the goods transported in such vehicles, vessels or aircraft.
[Ins. Act A1184:s.47; Am. Act A1594:s.69]
90D PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-90D. Dutiable goods to be deemed to be non-dutiable while in Labuan.
Any dutiable goods, other than goods declared by the Minister under paragraph 90A(1) (a) or deemed to have been declared by the Minister under that paragraph, shall, while in Labuan, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.
[Ins. Act A1184]
90E PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-90E. Collection of duties in Labuan.
In making regulations under section 85 the Minister may provide:
> (a) for the collection in Labuan of excise duties payable in respect of goods transported or about to be transported from or to Labuan to or from the principal customs area;
(b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and
(c) for the licensing or control of persons or vehicles, vessels or aircraft transporting such goods.
[Ins. Act A1184:s.47; (c) Am. Act A1594:s.70]
90F PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-90F. Application of provisions relating to drawback to goods transported to Labuan.
The provisions relating to drawback under this Act shall apply to goods (other than goods declared by the Minister under paragraph 90A(1) (a) or deemed to have been declared by the Minister under that paragraph), transported from the principal customs area to Labuan as if such goods had been re-exported.
[Ins. Act A1184]
91 PART XV SPECIAL PROVISIONS DEALING WITH SABAH AND SARAWAK-91. Agreements between Sabah and Sarawak relating to movement of goods.
(1) Notwithstanding anything to the contrary in this Act any agreement in force in respect of Sabah and Sarawak relating to the movement of goods between those States shall, until the Minister otherwise directs, have effect with such modifications as the Minister may specify by notification in the Government Gazettes of Sabah and Sarawak.
[Am. Act A1184 - Prior text read - "Notwithstanding anything to the contrary in this Act any agreement in force in respect of Sabah and Sarawak relating to the movement of goods between those States shall, until the Minister otherwise directs, have effect with such modifications as the Minister may specify by notification in the Government Gazettes of Sabah and Sarawak."]
(2) Notwithstanding anything to the contrary contained in this Act, section 40A shall not apply in Sabah and Sarawak to:
> (a) any vessel, the master of which satis
91A PART XVA SPECIAL PROVISIONS DEALING WITH LANGKAWI-91A. Interpretation.
In this Part, unless the context otherwise requires:
"Langkawi" means the Langkawi Island and all adjacent islands lying nearer to Langkawi Island than to the mainland;
[Am. Act A1184 - Prior text read - "means the Langkawi Island and all adjacent islands lying nearer to Langkawi Island than to the mainland."]
"principal customs area" means Malaysia exclusive of Labuan, Langkawi, Tioman and Pangkor.
["principal customs area" Ins. Act A1184:s.49; Am. Act A1594:s.71]
91B PART XVA SPECIAL PROVISIONS DEALING WITH LANGKAWI-91B. Dutiable goods in Langkawi.
The provisions of this Act shall not apply to goods manufactured in or imported into Langkawi, other than goods which the Minister may from time to time declare by order published in the Gazette .
[Am. Act A1184 - Prior text read - "The provisions of this Act shall not apply to goods manufactured in Langkawi, other than goods which the Minister may from time to time declare by order published in the Gazette."]
[Am. Act A1164 - Prior text read - "The provisions of this Act shall not apply to goods manufactured in Langkawi, other than the following:
(i) petroleum and petroleum products; and
(ii) any other goods which the Minister may from time to time declare by order published in the Gazette."]
91C PART XVA SPECIAL PROVISIONS DEALING WITH LANGKAWI-91C. Goods manufactured in Langkawi shall be deemed to be manufactured outside Malaysia.
Goods subject to excise duty, other than those referred to in section 91B, when manufactured outside Malaysia and when moved from Langkawi to the other territories in Malaysia shall be deemed to be import into those territories and the provisions of the Customs Act 1967 shall apply.
[Am. Act A1164 - Prior text read - "Goods subject to excise duty, other than those referred to in section 91B, when manufactured outside the Federation and when moved from Langkawi to the other territories in the Federation shall be deemed to be import into those territories and the provisions of the Customs Act 1967 shall apply."]
91D PART XVA SPECIAL PROVISIONS DEALING WITH LANGKAWI-91D. Goods manufactured in other territories of Malaysia shall be deemed to be export when moved to Langkawi.
Goods subject to excise duty, other than those referred to in section 91B, manufactured in other territories of Malaysia when moved to Langkawi shall be deemed to be export from such territories to a place outside Malaysia for the purpose of sections 19 and 28 (d) .
[Am. Act A1164 - Prior text read - "Goods subject to excise duty, other than those referred to in section 91B, manufactured in other territories of the Federation when moved to Langkawi shall be deemed to be export from such territories to a place outside the Federation for the purpose of sections 19 and 28 (d) ."]
91DA PART XVA SPECIAL PROVISIONS DEALING WITH LANGKAWI-91DA. Excise duties relating to Langkawi.
(1) Notwithstanding anything to the contrary contained in this Act:
> (a) no excise duty shall be payable upon any goods imported into Langkawi, other than the goods which the Minister may from time to time declare by order published in the Gazette ;
(b) excise duty shall be payable upon all dutiable goods transported to the principal customs area from Langkawi to all intents as if such transportation to the principal customs area were importation into Malaysia;
(c ) the Minister may, by order, prescribe the meaning of the word "value" in relation to goods transported from Langkawi to the principal customs area.
(2) Subsections 6(2), (3), (4), and (5) shall apply to any order made by the Minister under paragraph (1) (a) .
(3) Nothing in this section shall render inapplicable to Langkawi any other excise duty which may be fixed by the Minister und
91DB PART XVA SPECIAL PROVISIONS DEALING WITH LANGKAWI-91DB. Transportation of goods to or from Langkawi from or to the principal customs area.
Where goods are transported:
> (a) from Langkawi to the principal customs area; or
(b) from the principal customs area to Langkawi,
the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, the provisions of Part X shall apply to goods transported to or from Langkawi from or to the principal customs area and to persons and vehicles, vessels and aircrafts transporting such goods.
[Ins. Act A1184:s.51; Am. Act A1594:s.72]
91DC PART XVA SPECIAL PROVISIONS DEALING WITH LANGKAWI-91DC. Declaration of goods transported from Langkawi to the principal customs area.
The person in charge of any vehicle, vessel or aircraft on which goods are transported from Langkawi to the principal customs area shall make a declaration substantially in the prescribed form giving particulars of the goods transported in such vehicle, vessel or aircraft.
[Ins. Act A1184:s.51; Am. Act A1594:s.73]
91DD PART XVA SPECIAL PROVISIONS DEALING WITH LANGKAWI-91DD. Dutiable goods to be deemed to be non-dutiable while in Langkawi.
Any dutiable goods, other than goods declared by the Minister under paragraph 91DA(1) (a) or deemed to have been declared by the Minister under that section, shall while in Langkawi, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.
[Ins. Act A1184]
91DE PART XVA SPECIAL PROVISIONS DEALING WITH LANGKAWI-91DE. Collection of duties in Langkawi.
In making regulations under section 85 the Minister may provide:
(a) for the collection in Langkawi of excise duties payable in respect of goods transported or about to be transported from or to Langkawi to or from the principal customs area;
(b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and
(c) for the licensing or control of persons or vehicles, vessels or aircraft transporting such goods.
[Ins. Act A1184:s.51; (c) Am. Act A1594:s.74]
91DF PART XVA SPECIAL PROVISIONS DEALING WITH LANGKAWI-91DF. Application of provisions relating to drawback to goods transported to Langkawi.
The provisions relating to drawback under this Act shall apply to goods other than goods declared by the Minister under paragraph 91DA(1) (a) or deemed to have been declared by the Minister under that section, transported from the principal customs area to Langkawi as if such goods had been reexported.
[Ins. Act A1184]
91E PART XV B SPECIAL PROVISIONS DEALING WITH TIOMAN-91E. Interpretation.
In this Part, unless the context otherwise requires—
"principal customs area" means Malaysia exclusive of Labuan, Langkawi, Tioman and Pangkor;
[Ins. Act A1184:s.52; Am. Act A1594:s.75]
"Tioman" means the Island of Tioman and the islands of Soyak, Rengis, Tumok, Tulai, Chebeh, Labas, Sepoi and Jahat.
[Ins. Act A1164]
91F PART XV B SPECIAL PROVISIONS DEALING WITH TIOMAN-91F. Dutiable goods in Tioman.
The provisions of this Act shall not apply to goods manufactured in or imported into Tioman, other than goods which the Minister may from time to time declare by order published in the Gazette .
[Am. Act A1184 - Prior text read - "The provisions of this Act shall not apply to goods manufactured in Tioman, other than goods which the Minister may from time to time declare by order published in the Gazette ."]
91G PART XV B SPECIAL PROVISIONS DEALING WITH TIOMAN-91G. Goods manufactured in Tioman shall be deemed to have been manufactured outside Malaysia.
Goods subject to excise duty, other than those referred to in section 91F , when manufactured in Tioman shall be deemed to have been manufactured outside Malaysia and when moved from Tioman to the other territories in Malaysia shall be deemed to have been imported into those territories and the provisions of the Customs Act 1967 shall apply.
[Ins. Act A1164]
91H PART XV B SPECIAL PROVISIONS DEALING WITH TIOMAN-91H. Goods manufactured in other territories of Malaysia shall be deemed to have been exported when moved to Tioman.
Goods subject to excise duty, other than those referred to in section 91F , manufactured in other territories of Malaysia when moved into Tioman shall be deemed to have been exported from such territories to a place outside Malaysia for the purpose of sections 19 and 28 (d) .
[Ins. Act A1164]
91I PART XV B SPECIAL PROVISIONS DEALING WITH TIOMAN-91I. Excise duties relating to Tioman.
(1) Notwithstanding anything to the contrary contained in this Act:
> (a) no excise duty shall be payable upon any goods imported into Tioman, other than the goods which the Minister may from time to time declare by order published in the Gazette ;
(b) excise duty shall be payable upon all dutiable goods transported to the principal customs area from Tioman as if such transportation to the principal customs area were importation into Malaysia; and
(c) the Minister may by order, prescribe the meaning of the word "value" in relation to goods transported from Tioman to the principal customs area.
(2) Subsections 6(2), (3), (4) and (5) shall apply to any order made by the Minister under paragraph (1) (a) .
(3) Nothing in this section shall render inapplicable to Tioman any other excise duty which may be fixed by the Minister under subsection 6(1).
91J PART XV B SPECIAL PROVISIONS DEALING WITH TIOMAN-91J. Transportation of goods to or from Tioman from or to the principal customs area.
Where goods are transported:
> (a) from Tioman to the principal customs area; or
(b) from the principal customs area to Tioman,
the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into or, as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, the provisions of Part X shall apply to goods transported to or from Tioman from or to the principal customs area and to persons, and vehicles, vessels and aircraft transporting such goods.
[Ins. Act A1184:s.54; Am. Act A1594:s.76]
91K PART XV B SPECIAL PROVISIONS DEALING WITH TIOMAN-91K. Declaration of goods transported from Tioman to the principal customs area.
The person in charge of any vehicle, vessel or aircraft on which goods are transported from Tioman to the principal customs area shall make a declaration substantially in the prescribed form giving particulars of the goods transported in such vehicle, vessel or aircraft.
[Ins. Act A1184:s.54; Am. Act A1594:s.77]
91L PART XV B SPECIAL PROVISIONS DEALING WITH TIOMAN-91L. Dutiable goods to be deemed to be non-dutiable while in Tioman.
Any dutiable goods, other than goods declared by the Minister under paragraph 91I(1) (a) or deemed to have been declared by the Minister under that section shall, while in Tioman, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.
[Ins. Act A1184]
91M PART XV B SPECIAL PROVISIONS DEALING WITH TIOMAN-91M. Collection of duties in Tioman.
In making regulations under section 85 the Minister may provide:
> (a) for the collection in Tioman of excise duties payable in respect of goods transported or about to be transported from or to Tioman to or from the principal customs area;
(b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and
(c) (c) for the licensing or control of persons or vehicles, vessels or aircraft transporting such goods.
[Ins. Act A1184:s.54; (c) Am. Act A1594:s.78]
91N PART XV B SPECIAL PROVISIONS DEALING WITH TIOMAN-91N. Application of provisions relating to drawback to goods transported to Tioman.
The provisions relating to drawback under this Act shall apply to goods other than goods declared by the Minister under paragraph 91I(1) (a) or deemed to have been declared by the Minister under that section, transported from the principal customs area to Tioman as if such goods had been re-exported.
[Ins. Act A1184]
91O PART XVC SPECIAL PROVISION DEALING WITH THE JOINT DEVELOPMENT AREA-91O. Movement of goods into or from Joint Development Area.
(1) The movement of goods from a country other than Malaysia or the Kingdom of Thailand or from a licensed warehouse of Malaysia or the Kingdom of Thailand into the Joint Development Area shall be deemed to be an importation of such goods into the Joint Development Area.
(2) The movement of goods produced in the Joint Development Area from the Joint Development Area into Malaysia, the Kingdom of Thailand or any other country shall be deemed to be an exportation of such goods from the Joint Development Area.
(3) The movement of goods from Malaysia or the Kingdom of Thailand into the Joint Development Area for use in the Joint Development Area and the movement of such goods from the Joint Development Area into Malaysia or the Kingdom of Thailand shall be deemed to be an internal movement of such goods.
[Ins. Act A1184]
91P PART XVC SPECIAL PROVISION DEALING WITH THE JOINT DEVELOPMENT AREA-91P. Excise duty payable on importation into Joint Development Area.
Excise duty shall be payable on all goods imported into the Joint Development Area.
[Ins. Act A1184]
91Q PART XVD SPECIAL PROVISIONS DEALING WITH PANGKOR-91Q. Interpretation.
In this Part, unless the context otherwise requires:
"Pangkor" means the Pangkor Island, Mentagor Island, Giam Island, Simpan Island, Tukun Terindak Island, Pelanduk Island, Anak Pelanduk Island, Landak Island, Batu Orang Tua and Batu Jambal;
"principal customs area" means Malaysia exclusive of Labuan, Langkawi, Tioman and Pangkor.
[91Q. Ins. Act A1594:s.79]
91R PART XVD SPECIAL PROVISIONS DEALING WITH PANGKOR-91R. Dutiable goods in Pangkor.
The provisions of this Act shall not apply to goods manufactured in or imported into Pangkor, other than goods which the Minister may from time to time declare by order published in the Gazette.
[91R. Ins. Act A1594:s.79]
91S PART XVD SPECIAL PROVISIONS DEALING WITH PANGKOR-91S. Goods manufactured in Pangkor shall be deemed to have been manufactured outside Malaysia.
Goods subject to excise duty, other than those referred to in section 91R, when manufactured in Pangkor shall be deemed to have been manufactured outside Malaysia and when moved from Pangkor to the other territories in Malaysia shall be deemed to have been imported into those territories and the provisions of the Customs Act 1967 shall apply.
[91S. Ins. Act A1594:s.79]
91T PART XVD SPECIAL PROVISIONS DEALING WITH PANGKOR-91T. Goods manufactured in other territories of Malaysia shall be deemed to have been exported when moved into Pangkor.
Goods subject to excise duty, other than those referred to in section 91R, manufactured in other territories of Malaysia when moved into Pangkor shall be deemed to have been exported from such territories to a place outside Malaysia for the purpose of section 19 and paragraph 28(d).
[91T. Ins. Act A1594:s.79]
91U PART XVD SPECIAL PROVISIONS DEALING WITH PANGKOR-91U. Excise duties relating to Pangkor.
(1) Notwithstanding anything to the contrary contained in this Act:
(a) no excise duty shall be payable upon any goods imported into Pangkor, other than the goods which the Minister may from time to time declare by order published in the Gazette;
(b) excise duty shall be payable upon all dutiable goods transported to the principal customs area from Pangkor as if such transportation to the principal customs area were importation into Malaysia; and
(c) the Minister may, by order, prescribe the meaning of the word "value" in relation to goods transported from Pangkor to the principal customs area.
(2) Subsections 6(2), (3), (4) and (5) shall apply to any order made by the Minister under paragraph (1)(a).
(3) Nothing in this section shall render inapplicable to Pangkor any other excise duty which may be fixed by the Minister under subsection 6(1).
[91V. Ins. Act A1594:s.79]
91W PART XVD SPECIAL PROVISIONS DEALING WITH PANGKOR-91W. Declaration of goods transported from Pangkor to the principal customs area.
The person in charge of any vehicle, vessel or aircraft on which goods are transported from Pangkor to the principal customs area shall make a declaration substantially in the prescribed form giving particulars of the goods transported in such vehicle, vessel or aircraft.
[91W. Ins. Act A1594:s.79]
91X PART XVD SPECIAL PROVISIONS DEALING WITH PANGKOR-91X. Dutiable goods to be deemed to be non-dutiable while in Pangkor.
Any dutiable goods, other than goods declared by the Minister under paragraph 91U(1)(a) shall, while in Pangkor, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.
[91X. Ins. Act A1594:s.79]
91Y PART XVD SPECIAL PROVISIONS DEALING WITH PANGKOR-91Y. Collection of duties in Pangkor.
In making regulations under section 85 the Minister may provide:
(a) for the collection in Pangkor of excise duties payable in respect of goods transported or about to be transported from or to Pangkor to or from the principal customs area;
(b) for the limitation or restriction of vehicles, vessels and aircrafts which may be used to transport such goods; and
(c) for the licensing or control of persons or vehicles, vessels or aircrafts transporting such goods.
[91Y. Ins. Act A1594:s.79]
91Z PART XVD SPECIAL PROVISIONS DEALING WITH PANGKOR-91Z. Application of provisions relating to drawback to goods transported to Pangkor.
The provisions relating to drawback under this Act shall apply to goods, other than goods declared by the Minister under paragraph 91U(1)(a), transported from the principal customs area to Pangkor as if such goods had been re-exported.
[91Z. Ins. Act A1594:s.79]
92 PART XVI REPEAL-92. Repeal and saving.
The written laws specified in the Schedule hereto are hereby repealed except in so far as they relate to toddy:
Provided that any appointment made, duty imposed, licence issued, and rules or regulations made under any of the written laws hereby repealed shall, in so far as it is not inconsistent with this Act, remain in force until other provision is made therefor under this Act.
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