CUSTOMS ACT 1967 (REVISED

CUSTOMS ACT 1967 (REVISED - 1980)

1 PART I PRELIMINARY-1. Short title.

(1) This Act may be cited as the Customs Act 1967 .

(2) (Omitted).

2 PART I PRELIMINARY-2. Interpretation.

(1) In this Act, unless the context otherwise requires :

"accredited person" means any person who has been approved by the Director General under section 88B;

["accredited person" Ins. Act A1593:s.2]

"agent" , in relation to a vessel includes chinchew and comprador;

"aircraft" includes any kind of craft which may be used for the conveyance of passengers or goods by air;

"authorized body" means a government agency authorized under section 99B;

["authorized body" Ins. Act A1593:s.2]

"collection station" means a customs warehouse established in Singapore under section 63 (2);

"computer" has
3 PART II APPOINTMENT AND POWERS OF OFFICERS-3. Appointment of Director General, Deputy Director General and other officers.

(1) There shall be appointed an officer to be styled the Director General of Customs and Excise and such number of Deputy Directors General, Assistant Directors General, Directors, Deputy Directors, Senior Assistant Directors and Assistant Directors of Customs and Excise as may be considered necessary for the purpose of this Act and any written law relating to excise.

[(1) Am. Act A1593:s.3]

(2) The Director General shall be the Chief Officer of Customs and shall have the superintendence of all matters relating to the customs, subject to the direction and control of the Minister.

(3) The Deputy Directors General, Assistant Directors General, Directors, Deputy Directors, Senior Assistant Directors and Assistant Directors shall be subject to the general direction and supervision of the Director General, and, subject thereto, shall have and exercise all powers conferred on the Director General by or under thi
4 PART II APPOINTMENT AND POWERS OF OFFICERS-4. Appointment of Customs Officers.

There shall be appointed so many Chief Customs Officers, Senior Customs Officers, and Customs Officers as may be considered necessary for the purposes of this Act.

5 PART II APPOINTMENT AND POWERS OF OFFICERS-5. Investment of powers of senior officer of customs by Director General.

The Director General may by authorization in writing invest any officer of customs not being a senior officer of customs with all or any of the powers of a senior officer of customs for a period not exceeding ninety days in respect of any one authorization.

6 PART II APPOINTMENT AND POWERS OF OFFICERS-6. Officers of customs to be public servants.

All officers of customs shall be deemed to be public servants within the meaning of the Penal Code.

7 PART II APPOINTMENT AND POWERS OF OFFICERS-7. Officers of customs exempted from serving as jurors or assessors.

Notwithstanding anything to the contrary in any written law no officer of customs shall be liable to serve as juror or assessor.

8 PART II APPOINTMENT AND POWERS OF OFFICERS-8. 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 XII on senior officers of customs, and all police officers below the rank of Inspector shall have and may exercise all the powers conferred by Part XII on officers of customs.

[8. Subs. Act A1593:s.24]

8A PART II APPOINTMENT AND POWERS OF OFFICERS-8A. Minister may prescribe uniforms, etc.

The Minister may, by order published in the Gazette , prescribe :

(a) uniforms and rank markings for any rank of officers of customs; and

(b) the authority card and badge to be carried by any rank of officers of customs.

9 PART II APPOINTMENT AND POWERS OF OFFICERS-9. Badges and Authority cards to be produced.

(1) Every officer of customs 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 such badge or authority card as the Director General or, in the case of a police officer, the Inspector General of Police, may direct to be carried by such officers.

(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 customs 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.

(3) A badge or an authority card issued to an officer of customs shall be the property of the Government and shall be surrendered by such officer to the person appointed by the Director General for that purpose when such officer ceases to be an officer of customs or when instructed
9A PART II APPOINTMENT AND POWERS OF OFFICERS-9A. Unlawful use, possession, etc. of uniform, etc.

Any person, not being an officer of customs, who unlawfully wears, uses, possesses or displays otherwise than in the course of a stage play or other theatrical performance, any prescribed uniform or badge or authority card, or any dress having the appearance of or bearing the distinctive marks of such uniform shall be guilty of an offence under this Act.

10 PART II APPOINTMENT AND POWERS OF OFFICERS-10. Persons employed on customs duty to be deemed proper officers of customs for such service.

Every person employed on any duty or service relating to the customs by the orders or with the concurrence of the Director General (whether previously or subsequently expressed) shall be deemed to be the proper officer of customs for that duty or service; and every act required by law at any time to be done by, or with any particular officer nominated for such purpose, if done by or with any person appointed by the Director General to act for such particular officer, shall be deemed to be done by or with such particular officer.

10A PART IIA CUSTOMS RULING AND PUBLIC RULING-10A. Application for customs ruling.

[PART IIA Am. Act A1593:s.2]

(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;

(aa) the origin of goods;

[(aa) Ins. Act A1593:s.6]

(b) the principles to be adopted for the purposes of determination of value of goods; or

(c) on 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
10B PART IIA CUSTOMS RULING AND PUBLIC RULING-10B. 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 10A 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.

[10B. Ins. Act A1282:s.3; (c) Am. Act A1580:s.3]

10C PART IIA CUSTOMS RULING AND PUBLIC RULING-10C. 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 customs; 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 goo
10D PART IIA CUSTOMS RULING AND PUBLIC RULING-10D. Director General to declare rulings to be null, etc.

The Director General shall by a notice declare a customs ruling made under section 10B 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 A1282:s.3]

10E PART IIA CUSTOMS RULING AND PUBLIC RULING-10E. Receiving of two customs rulings.

Where an applicant receives two or more different customs ruling 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 A1282:s.3]

10F PART IIA CUSTOMS RULING AND PUBLIC RULING-10F. 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.

[10F. Ins. Act A1593:s.7]

11 PART III LEVYING OF CUSTOMS DUTIES-11. Power of Minister to fix customs duties by orders.

[Am. by Act 851]

(1) The Minister may, from time to time, by order published in the Gazette , fix the customs duties to be levied on any goods imported into or exported from Malaysia and to be paid by the importer or exporter, as the case may be.

(2) Any order made under subsection (1) shall be laid before the Dewan Rakyat.

[Am. by Act 851]

(3) [Deleted by Act 851] .

(4) [Deleted by Act 851] .

(5) [Deleted by Act 851] .

(6) (Deleted)

11A PART III LEVYING OF CUSTOMS DUTIES-11A. No customs duty levied on goods bona fide in transit and transhipment.

For the purpose of levying of customs duties, goods bona fide in transit, including goods for transhipment, shall not be deemed to be imported unless they are or become uncustomed goods.

[11A. Ins. Act A1593:s.8]

12 PART III LEVYING OF CUSTOMS DUTIES-12. Power to fix value.

The Minister may, from time to time, by notification in the Gazette, fix, for the purpose of the levy and payment of customs duties, the value of any dutiable goods.

13 PART III LEVYING OF CUSTOMS DUTIES-13. Classification and valuation by proper officer of customs.

(1) The proper officer of customs may, in respect of any dutiable or uncustomed goods,:

(a) determine the class of goods to which such dutiable or uncustomed goods belong; and

(b) value, weigh, measure or otherwise examine, or cause to be valued, weighed, measured or otherwise examined such dutiable or uncustomed goods,

for the purpose of ascertaining the customs duty leviable thereon.

(2) When a valuation of any goods has been made by the proper officer of customs, such valuation shall be presumed to be correct until the contrary is proved.

13A PART III LEVYING OF CUSTOMS DUTIES-13A. Payment of customs duty under protest.

Any person who is dissatisfied with a decision of a proper officer of customs under section 13(1) as to whether any particular goods are or are not included in a class of goods appearing in an order made under section 11(1) or with the valuation, weighing, measuring or examining of any goods may pay the customs duty levied under protest.

13B PART III LEVYING OF CUSTOMS DUTIES-13B. Director General to determine questions on classification and valuation.

Where customs duty has been paid under protest, the proper officer of customs 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.

14 PART III LEVYING OF CUSTOMS DUTIES-14. Powers of Minister to exempt.

(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 customs duty or any other prescribed fee or charge 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 customs duties or any other prescribed fees or charges which may be payable by such person on any goods; or

(b) direct the refund to any person of the whole or any part of the customs duties or any other prescribed fees or charges which have been paid by such person on any goods,

and in granting such exemption or directing such refund, impose such conditions as he may deem fit.

(3) Any goods in respect of which an exemption from the, payment of customs duties has been granted under subsection (1) or (2) shall
14A PART III LEVYING OF CUSTOMS DUTIES-14A. Minister may remit customs duty, etc.

[Shoulder note Am. Act A1593:s.9]

(1) The Minister may, if he thinks it 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 customs duty, surcharge, penalty, fee or other money payable under this Act.

[Am. Act A1593:s.9]

(2) Where a person who has been granted remission under subsection (1) has paid any of the customs duty, surcharge, penalty, fee or other money to which the remission relates, he shall be entitled to a refund of the amount of customs duty, surcharge, penalty, fee or other money which had been remitted.

[(2) Ins. Act A1593:s.9]

15 PART III LEVYING OF CUSTOMS DUTIES-15. Reimposition of duty.

(1) If any goods, on which customs duty has not been paid by reason of an exemption granted under section 14, cease to comply with the conditions subject to which such exemption was granted or cease to be kept or used by the person or for the purposes qualifying them for such exemption, such goods shall, upon such cesser, become liable to the customs 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 customs duty.

(2) If any goods, which are liable to customs 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 authorized to possess them under the terms of such exemption, such goods shall, until the contrary is proved, be deemed to be uncustomed goods.

16 PART III LEVYING OF CUSTOMS DUTIES-16. Refund of duty or other charges overpaid or erroneously paid.

[Shoulder note Am. Act A1593: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 customs duty, surcharge, penalty, fee or other money or as any other fee or charge under this Act, to order the refund of the money so overpaid or erroneously paid:

[(1) Am. Act A1593:s.10]

Provided that:

( a ) no such refund shall he allowed unless a claim in respect of it is made in the form and manner as determined by the Director General within one year after the overpayment or erroneous payment was made; or

[Am. Act A1669]

( b ) in the case where any customs duty has been paid under section 13A or paragraph 99H(2)(b) or pending the result of a review under section 143 or appeal under section 141T, no claim of refund shall he allowed
17 PART III LEVYING OF CUSTOMS DUTIES-17. Payment of duty, etc., short paid or erroneously refunded.

(1) Whenever :

(a) through inadvertence, error, or for any other reason, misconstruction on the part of any officer of customs, or through unintentional misstatement as to value, quantity or description by any person, or for any other reason, the whole or any part of any customs duty, surcharge, penalty, fee or other money payable under this Act have not been paid; or

[(a) Am. Act A1593:s.11]

(b) the whole or any part of any customs duty, surcharge, penalty, fee or other money, after having been paid, have been, owing to any cause, erroneously refunded,

[(b) Am. Act A1593:s.11]

the person liable to pay such customs 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 ma
17A PART III LEVYING OF CUSTOMS DUTIES-17A. Recovery of customs duty, etc. from persons leaving Malaysia.

[Shoulder note Am. Act A1593:s.12]

(1) Where the Director General has reason to believe that any person is about or is likely to leave Malaysia without paying any customs duty, surcharge, penalty, fee or other money, payable under this Act, 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 all the duties, surcharges, penalties, fees or other moneys so payable or furnishes security to the satisfaction of the Director General for its payment.

[(1) Am. Act A1593:s.12]

(2) Subject to any order issued or made under any written law relating to banishment or immigration, the Director General of Immigration who receives a request under subsection (1) in respect of a person shall exercise all measur
17B PART III LEVYING OF CUSTOMS DUTIES-17B. Payment by instalments.

(1) Where any amount is payable in accordance with subsection 17(1), the Director General may allow the amount to be paid by instalments, subject to such conditions, in such amounts and on such dates as he may determine.

(2) If there is default in payment of any instalment under subsection (1) on its due date, the whole outstanding balance shall become due and payable on that date and shall, without any further notice being served on the person liable to pay the amount due, be subject to a surcharge equal to ten per cent of that outstanding balance and the surcharge shall be recoverable as if it was due and payable under this Act.

(3) Nothing in subsections (1) and (2) shall prejudice the exercise of the rights and powers under this section by the Director General to seize or sell any goods under customs control belonging to the person liable to pay such customs duty, surcharge, penalty, fee or other money for the recovery of the amount
18 PART III LEVYING OF CUSTOMS DUTIES-18. Remission of import duty on goods damaged, destroyed or lost before removal from customs control.

(1) If any dutiable goods which have been imported are damaged, destroyed or lost due to unavoidable accident at any time after their arrival within Malaysia and before removal from customs control, the Director General may, where he deems fit, remit the whole or any part of the customs 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 such removal.

(2) If any dutiable goods are damaged, destroyed or lost due to unavoidable accident after the removal of such goods from customs control, no abatement of customs duty shall be allowed on such goods.

[18. Subs. Act A1593:s.14]

19 PART III LEVYING OF CUSTOMS DUTIES-19. Calculation of customs duty.

[Am. by Act A1109]

(1) The rate of customs duty applicable to any goods shall be :

[Am. by Act A1109]

(a) in the case of goods lawfully imported :

(i) if such goods (other than petroleum in a licensed warehouse) are warehoused, or if customs duty is paid at a collection station established under section 63 (2), the rate in force on the day on which the removal of the goods is authorized by the proper officer of customs or, in the case of a collection station, by an officer appointed under the provisions of any law for the time being in force in Singapore relating to the collection of customs duties payable to the Government of Malaysia;

[Am. by Act A1109]

(ii) if such goods consist of petroleum which is in a licensed warehouse, the rate in force on the day on which such petroleum is removed from such wa
20 PART III LEVYING OF CUSTOMS DUTIES-20. Calculation of export duty.

The rate of export duty and the valuation (if any) applicable to any goods shall be :

(a) in the case of goods lawfully exported, the rate and valuation in force on the day on which a receipt is issued for the payment of duty:

Provided that when payment of duty in arrears has been permitted under section 80 the rate and valuation shall be the rate and valuation in force on the day on which the goods are released by the proper officer of customs, or, as the case may be, by an officer of customs, or, as the case may be, by an officer appointed under any law for the time being in force in Singapore relating to the collection of export duties on goods exported from Malaysia;

(b) in the case of uncustomed goods, the rate and valuation in force on the day on which such goods became uncustomed goods, if known, or the rate and valuation in force on the day of seizure, whichever is the higher.

21 PART III LEVYING OF CUSTOMS DUTIES-21. Time of importation and exportation when duty is imposed or repealed.

When by virtue of an order made under section 11(1) a customs duty is fixed on any goods which previously were not dutiable goods or any customs duty on goods is abolished or when the importation or exportation of any goods is prohibited or any such prohibition is abolished by an order made under section 31 and it becomes necessary for the purpose of this Act to determine the time at which an importation or exportation of any goods made and completed shall be deemed to have had effect, such importation or exportation shall, notwithstanding anything in this Act contained, be deemed to be the time at which the goods are released by the proper officer of customs.

[Ins. Act 578]

22 PART III LEVYING OF CUSTOMS DUTIES-22. Questions in respect of goods deemed to be dutiable.

If any question arises as to whether any particular goods are or are not included in a class of goods appearing in an order made under section 11(1), such question shall be decided by the Director General.

22A PART III LEVYING OF CUSTOMS DUTIES-22A. 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 10B, 13B or 22 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.

[Am. Act A1282]

22B PART III LEVYING OF CUSTOMS DUTIES-22B. Recovery of customs 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 143, any customs duty, surcharge, penalty, fee or other money payable under this Act, may be recovered as a civil debt due to the Government of Malaysia, or where the customs duty is a duty of a category assigned to the State by Article 112C of the Federal Constitution, to the Government of that State.

(2) In any proceedings to recover the customs duty, surcharge, penalty, fee or other money under subsection (1), the production of a certificate signed by the Director General:

(a) stating that any customs 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
22C PART III LEVYING OF CUSTOMS DUTIES-22C. Joint and several liability of director, etc.

Where any customs duty, surcharge, penalty, fee or other money is payable by:

[Am. Act A1593:s.16]

(a) a company;

(b) a firm; or

(c) a society, an association or other body of persons,

then notwithstanding anything to the contrary in this 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 with such company, firm, society, association or other body of persons, be jointly and severally liable for the customs duty, surcharge, penalty, fee or other money payable:

[Am. Act A1593:s.16]

Provided that in relation to 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
Legal Commentary on Section 22C of the Customs Act 1967 (Revised 1980)
Introduction
Section 22C of the Customs Act 1967 (Revised 1980) pertains to the joint and several liability of certain individuals, notably directors or officers, in relation to customs duties and related liabilities. It aims to ensure accountability and facilitate the recovery of customs dues from responsible persons within a corporate structure.
What does Section 22C Say
Section 22C establishes the joint and several liability of directors, officers, or persons in charge of a company or entity concerning customs duties, penalties, and other liabilities under the Act. It enables the authorities to hold these persons accountable for the company's customs obligations, especially when the company defaults or commits violations.
Essential Ingredients
Liability of Directors/Officers: The section specifies that directors or officers can be held liable jointly and severally.
Scope of Liability: Applies to duties, penalties, or other obligations arising under the Customs Act.
Recovery of Customs Duty: Emphasizes the ability of the authorities to recover dues as a civil debt from responsible individuals.
Legal Evidence: The section allows for the use of official certificates, such as those from the Director General, as admissible evidence in proceedings.
Responsibility in Default: Targets situations where the company fails to pay customs dues or commits violations.
Scope of Section
Section 22C broadly covers:- The liability of directors and officers for unpaid customs duties.- The enforcement of recovery actions against responsible individuals.- The application of civil and criminal liabilities in cases of default or violations.- The provision for legal proceedings to recover dues as civil debts.
Punishment for Section
While Section 22C primarily deals with liability and recovery, penalties for violations under the Customs Act are generally covered elsewhere in the Act, including fines, confiscation, and imprisonment. The section itself facilitates enforcement rather than prescribing specific punishments.
Legal Comments
"Joint Liability" - Establishes that directors or officers can be held responsible jointly and severally for customs liabilities - [Source: 22C, "Recovery of customs duty, etc., as a civil debt"]
"Civil Debt" - Customs dues can be recovered as civil debts from responsible persons, ensuring effective enforcement - [Source: 22B]
"Admissible Evidence" - Certificates from the Director General are admissible in evidence to prove liabilities, streamlining proceedings - [Source: 22B]
"Liability Scope" - Extends to duties, penalties, and obligations under the Customs Act, emphasizing comprehensive accountability - [Source: 22C]
"Default Situations" - Targets default scenarios where the company or responsible persons fail to discharge customs obligations - [Source: 22C]
"Enforcement Mechanism" - Facilitates the recovery of dues through civil proceedings, ensuring effective enforcement of customs laws - [Source: 22B]
"Officers’ Property" - The property like certificates issued to officers remains under government ownership and is used as evidence - [Source: 22B]
"Legal Proceedings" - Empowers authorities to initiate legal action against liable persons for unpaid duties - [Source: 22C]
"Responsibility of Officers" - Officers in charge are personally liable, reinforcing accountability within corporate structures - [Source: 22C]
"Complementary to Penalties" - Works in tandem with penalties prescribed elsewhere in the Act, such as fines and imprisonment - [Source: General understanding from the Act]
"Scope of Enforcement" - Encompasses both civil recovery and criminal sanctions for violations - [Source: 22C]
"Legal Certainty" - Use of official certificates enhances legal certainty and expedites proceedings - [Source: 22B]
"Broad Application" - Applies to all persons within the scope of the Customs Act, including corporate officers - [Source: 22C]
"Legal Framework" - Part of the broader legal framework ensuring accountability and effective collection of customs duties - [Source: Customs Act 1967]
"Preventive Role" - Acts as a preventive measure by holding responsible persons accountable, discouraging violations - [Source: General principles of the Act]
"Liability Extent" - The liability extends to the extent of unpaid duties, penalties, and other obligations - [Source: 22C]
"Legal Recourse" - Provides legal recourse for the government to recover dues efficiently - [Source: 22B]
"Responsibility Attribution" - Clarifies attribution of responsibility within corporate entities to ensure compliance - [Source: 22C]
In summary, Section 22C of the Customs Act 1967 (Revised 1980) is a vital provision that enhances enforcement by holding directors and officers accountable for customs liabilities, facilitating recovery as civil debts, and reinforcing compliance through legal mechanisms. It complements other penalties and sanctions within the Act, ensuring a comprehensive legal framework for customs enforcement.
Note: The references are based on the provided sources and interpretative summaries of relevant legal provisions.
23 PART IV IMPORTATION AND EXPORTATION-23. Time and place of landing goods inwardly.

(1) No goods imported by sea or transported by water from any place in Malaysia shall be landed :

(a) except at a legal landing place:

Provided that in Sabah and Sarawak goods may be landed at a sufferance wharf;

(b) until permission to do so has been received from the proper officer of customs; and

(c) except on such days and during such times as may be prescribed, unless permission to land goods on other days and during other times has been granted by the proper officer of customs.

(2) Except with the permission of the proper officer of customs, no such goods :

(a) after having been landed or unshipped shall be transhipped; or

(b) after having been put into any boat or craft to be landed shall be removed into any other boat or craft previously to their being landed.

(3) The foregoing provis
24 PART IV IMPORTATION AND EXPORTATION-24. Places of landing of goods imported by air.

No goods imported by air shall be landed except at a customs airport and such goods may be cleared at such customs airport, an inland clearance depot or an inland customs station.

[Am. Act A1593:s.17]

25 PART IV IMPORTATION AND EXPORTATION-25. Time and place of import by rail or road.

No goods imported by rail or road shall be imported :

(a) except at a prescribed place of import and where route has been prescribed, by such route; and

(b) in the case of goods imported by road, except on the days and during the times prescribed for such importation unless permission to import goods on other days and during other times has been granted by the proper officer of customs.

26 PART IV IMPORTATION AND EXPORTATION-26. Time and place of loading goods for export by sea.

No goods shall be loaded, or water-borne to be loaded for exportation by sea or for transportation by water from any place to another place in Malaysia :

(a) except at a legal landing place:

Provided that in Sabah and Sarawak goods may be loaded or water-borne to be loaded for exportation by sea at a sufferance wharf;

(b) until permission to do so has been received from the proper officer of customs; and

(c) except on such days and during such times as may be prescribed, unless permission to load goods on other days and during other times has been granted by the proper officer of customs.

27 PART IV IMPORTATION AND EXPORTATION-27. Transportation by sea of goods liable to export duty to another customs port.

(1) No goods in respect of which customs duty is payable on export shall be loaded, or water-borne to be loaded, for transportation by sea from any place to any other place in Malaysia unless :

(a) the export duty has been paid on any goods intended to be transhipped at such other place; or

(b) in the case of goods to be landed at a legal landing place in Malaysia security in the amount of such export duty has been furnished to the satisfaction of the senior officer of customs that any goods intended to be landed at such other legal landing place shall be so landed:

Provided that in the case of Sarawak, export duty may be paid at such time and in such manner as the Minister may prescribe by regulation under section 142.

(2) No goods in respect of which customs duty is payable on export shall be forwarded by rail from one place to another place in Malaysia when the journey invo
28 PART IV IMPORTATION AND EXPORTATION-28. Time and place of export by rail or road.

No goods shall be exported by rail or road :

(a) except at a prescribed place of export and, where a route has been prescribed, by such route; and

(b) in the case of goods exported by road except on such days and during such times as may be prescribed unless permission to export goods on other days and during other times has been granted by the proper officer of customs.

29 PART IV IMPORTATION AND EXPORTATION-29. Exportation by air.

No goods shall be exported by air except at a customs airport and such goods may be cleared at such customs airport, an inland clearance depot or an inland customs station.

[Am. Act A1593:s.18]

29A PART IV IMPORTATION AND EXPORTATION-29A. Importation or exportation by pipeline.

(1) No goods shall be imported or exported by pipeline unless such pipeline is approved by the Director General who, in granting such approval, may impose such conditions as he may deem fit.

[Renumbering by Act A1593:s.19]

(2) Goods imported by means of a pipeline shall be treated as imported at the time when they are brought:

(a) if by sea, across the boundaries into the territorial waters; or

(b) if by land, across the boundaries into Malaysia.

[(2) Ins. Act A1593:s.19]

(3) Goods exported by means of a pipeline shall be treated as exported at the time when the goods are loaded from a pipeline into another conveyance for exportation.

[(3) Ins. Act A1593:s.19]

29B PART IV IMPORTATION AND EXPORTATION-29B. Importation or exportation by other means.

No goods shall be imported or exported by other means except as approved by the Director General subject to such conditions as he deems fit.

[29B. Ins. Act A1593:s.20]

30 PART IV IMPORTATION AND EXPORTATION-30. Exemption from provisions of sections 23, 24, 25, 26, 28 and 29.

The Director General may exempt any person from all or any of the provisions of sections 23, 24, 25, 26, 28 and 29 on such conditions as he may deem fit to impose.

31 PART IV IMPORTATION AND EXPORTATION-31. Power of Minister to prohibit imports or exports.

(1) The Minister may, by order :

(a) prohibit the importation into, or the exportation from, Malaysia or any part thereof, either absolutely or conditionally, or from or to any specified country, territory or place outside Malaysia, or the removal from one place to another place in Malaysia of any goods or class of goods; and

(b) prohibit the importation into, or exportation from, Malaysia or any part thereof, or removal from one place to another place in Malaysia of any goods or class of goods, except at specified ports or places.

(2) If any question arises as to whether any particular goods are or are not included in a class of goods appearing in an order made under subsection (1), such question shall be decided by the Director General.

32 PART IV IMPORTATION AND EXPORTATION-32. Transportation by sea of goods of a class the export of which is prohibited.

(1) No goods of a class the exportation of which is prohibited by an order made under section 31 shall be loaded, or water-borne to be loaded, for transportation by sea from any place to any other place in Malaysia unless security has been furnished in such amount, not exceeding three times the value of such goods as the senior officer of customs of the place from where the goods are to be transported may determine and such officer is satisfied that any goods intended to be landed at such other place shall be so landed.

(2) No goods of a class the exportation of which is prohibited by an order made under section 31 shall be forwarded by rail from one place to another place in Malaysia when the journey involves passage through territory outside Malaysia unless security has been furnished in such amount, not exceeding three times the value of such despatch may determine and such officer is satisfied that such goods shall be produced to the senior
33 PART IV IMPORTATION AND EXPORTATION-33. Saving in respect of certain navigable rivers.

Where in respect of any goods the provisions of this Act and of any subsidiary legislation made thereunder have been complied with, then notwithstanding the provisions of sections 23 and 26, such goods may, subject to such conditions and the payment of such fee as the Director General may impose, be landed or loaded at any place on the banks of a navigable river upstream of a customs port or legal landing place.

34 PART IV IMPORTATION AND EXPORTATION-34. Power of Director General to require security.

(1) The Director General may require any person to give security or further security of such amount and in such manner as the Director General may determine for the payment of any customs duty which is or may become due and payable from the person.

(2) Where any security has been required to be given under subsection (1), no person shall move goods under customs control unless such security has been given.

[34. Subs. Act A1593:s.21]

35 PART IV IMPORTATION AND EXPORTATION-35. Presumption as to export.

In relation to export, goods shall be deemed to be taken or caused to be taken out of Malaysia :

(a) if they have been cleared by a proper officer of customs at the last customs station on their route out of Malaysia;

[Am. Act 578]

(b) if they have been loaded on to a vessel or aircraft which is about to depart from a port or place in Malaysia; or

[Am. Act 578]

(c) if they have been cleared by a proper officer of customs at an inland clearance depot or at an inland customs station on their route out of Malaysia through a customs port or airport.

[Ins. Act 578]

35A PART IV TRANSIT AND TRANSHIPMENT-35A. Transits allowed.

(1) Subject to the provisions of this Part, the following transits are allowed:

(a) goods imported into the country:

(i) on board a vessel, aircraft, vehicle or a railway carriage to be transported through Malaysia from the place of import in Malaysia whether the goods were unloaded or not from the vessel, aircraft, vehicle or railway carriage to a place of exit from where the goods are to be taken out from Malaysia; or

(ii) on board a vessel, aircraft, vehicle or railway to be transported through Malaysia from the place of import in Malaysia to a place under customs control;

(b) movement of goods from a place under customs control to a place of exit in Malaysia for the purpose of export; and

(c) movement of goods under customs control from a place to another place in Malaysia.

(2) The payment of customs duties for the import
35B PART IV TRANSIT AND TRANSHIPMENT-35B. Commencement and completion of transit procedure.

(1) Subject to subsection (4), the transit procedure commences when the goods are cleared for transit and completes when such goods are cleared and released for another customs procedure approved by the proper officer of customs or for home consumption.

(2) Goods moved under the transit procedure shall reach the destination point as indicated in the declaration, and be exported within the period as determined by the Director General.

(3) Notwithstanding subsections (1) and (2), the transit procedure, in relation to any goods, ends before its completion if it is interrupted by any of the following circumstances:

(a) the release of the goods for the transit procedure is withdrawn;

(b) the goods have been:

(i) released for home consumption not according to the approval given by the proper officer of customs;

(ii) released for export not according to the approval gi
35C PART IV TRANSIT AND TRANSHIPMENT-35C. Safeguard against any unauthorized interference with goods in transit.

(1) The Director General may require the owner of the goods to take the necessary measures to safeguard against any unauthorized interference with goods in transit.

(2) Any person who fails to comply with the request made by the Director General under subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.

[35C. Ins. Act A1593:s.22]

35D PART IV TRANSIT AND TRANSHIPMENT-35D. Determination of customs ports and airports for transit.

(1) The Director General may determine:

(a) the customs ports and airports where goods may be off-loaded from vessels or aircraft for transit; or

(b) the customs ports and airports where goods may be loaded on board vessels or aircrafts for export from Malaysia under the transit procedure.

(2) No person shall load or off-load goods for transit except at the customs port or airport as determined under subsection (1).

(3) Any person who contravenes subsection (2) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.

[35D. Ins. Act A1593:s.22]

35E PART IV TRANSIT AND TRANSHIPMENT-35E. Determination on routes for transit.

(1) The Director General may determine the routes, by road or railway, over which goods may be transported under the transit procedures.

(2) No person shall transport goods for the purpose of transit operation over a road or railway route other than a route determined under subsection (1).

(3) Any person who contravenes subsection (2) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.

[35E. Ins. Act A1593:s.22]

35F PART IV TRANSIT AND TRANSHIPMENT-35F. Persons entitled to submit declaration for transit.

The following persons are entitled to submit declarations and supporting documents to clear goods for the purpose of transit:

(a) the owner of the goods;

(b) the licensed carrier or any other person as approved by the Director General under subsection 35G(2); or

(c) a customs agent.

[35F. Ins. Act A1593:s.22]

35G PART IV TRANSIT AND TRANSHIPMENT-35G. Movement of goods in transit.

(1) Subject to subsection (2), no goods shall be moved in transit (including transhipment) by road except by a licensed carrier.

(2) The Director General may, in special circumstances and subject to such conditions as determined by him, approve any person other than a licensed carrier to move goods in transit and transhipment.

(3) Any person who contravenes subsection (1) or the conditions under subsection (2) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.

[35G. Ins. Act A1593:s.22]

35H PART IV TRANSIT AND TRANSHIPMENT-35H. Licensed carrier.

(1) The Director General may grant a licence to any person to act as a licensed carrier subject to such terms and conditions as he may deem fit and he may suspend or withdraw such licence.

(2) In granting a licence under subsection (1), the Director General may require such security to be furnished as he may consider adequate to cover the customs duty payable on the goods moved and for the faithful and incorrupt conduct of such licensed carrier and of the licensed carrier's agents and employees acting for the licensed carrier both as regards to the customs and the licensed carrier's employers.

(3) The licensed carrier who carries out the transit or transhipment operation shall ensure such operation is carried out and completed in accordance with this Act and the necessary measures required by the Director General under subsection 35C(1) or 35K(1).

(4) If the licensed carrier who carries out the transit or transhipment operation
35I PART IV TRANSIT AND TRANSHIPMENT-35I. Transhipment goods to be deposited in warehouse.

(1) Goods arriving in Malaysia for transhipment and landed at a customs port or airport to await the arrival of the vessel or aircraft to which they are intended to be transhipped shall, if they are dutiable or prohibited on import or export, as the case may be, or belong to a class of such goods, be deposited in a customs or licensed warehouse, or a warehouse or other place approved by the Director General, until such goods are loaded on board the vessel or aircraft and transported out of Malaysia.

(2) The owner or agent of the goods for transhipment is liable to any storage charges, handling charges, warehouse rental and other charges at the rates applicable to such goods or, if such rates are not prescribed, at the prescribed rates applicable to such goods prior to transportation out of Malaysia.

(3) No goods for transhipment may be moved between two or more places under customs control at the customs port or airport where the goods
35J PART IV TRANSIT AND TRANSHIPMENT-35J. Commencement and completion of transhipment procedures.

(1) Subject to the provisions of this Part, the Director General may allow any goods imported to be moved under transhipment procedure subject to such conditions as determined by the Director General.

(2) The transhipment procedure commences when the goods are cleared for transhipment and completes when such goods are cleared for export.

(3) Notwithstanding subsection (2), the transhipment procedure, in relation to any goods, ends before its completion if it is interrupted by any of the following circumstances:

(a) the release of the goods for the transhipment procedure is withdrawn;

(b) the goods have been-

(i) released for home consumption not according to the approval given by the proper officer of customs;

(ii) released for export not according to the approval given by the proper officer of customs; or

(iii) moved not under customs control;

(c) t
35K PART IV TRANSIT AND TRANSHIPMENT-35K. Safeguard against any unauthorized interference with goods under transhipment.

(1) The Director General may require the owner of the goods to take the necessary measures to safeguard against any unauthorized interference with goods under transhipment.

(2) Any person who contravenes the request made by the Director General under subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.

[35K. Ins. Act A1593:s.22]

35L PART IV TRANSIT AND TRANSHIPMENT-35L. Non-compliance with completion periods.

(1) If:

(a) transhipment procedure does not commence or is not completed in accordance with subsection 35J(2); or

(b) transhipment goods loaded on board the vessel or aircraft to be transported out of Malaysia are not exported in accordance with subsection 35J(2),

the licensee of the licensed warehouse, or warehouse or other place approved by the Director General, or the master of the vessel or the pilot of the aircraft on board of which the goods were to be loaded for export, as the case may be, shall-

(A) immediately notify the proper officer of customs of the delay, and the reasons for the delay; and

(B) thereafter notify the proper officer of customs regularly, of the situation with regard to the commencement and completion of the transhipment procedure.

(2) Any person who contravenes subsection (1) shall be guilty of an offence and shall, on convi
35M PART IV TRANSIT AND TRANSHIPMENT-35M. Delivery of goods for transhipment for loading on board outgoing vessel or aircraft.

(1) The master of a vessel or pilot of an aircraft or the agent of the vessel or aircraft under Part VII reporting the arrival of transhipment goods shall ensure that the goods are to be loaded on board the vessel or aircraft and be transported out of Malaysia at the customs port or airport to which the transhipment goods are intended to be transhipped under section 35I.

(2) Any person who contravenes subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.

[35M. Ins. Act A1593:s.22]

35N PART IV TRANSIT AND TRANSHIPMENT-35N. Responsibilities of licensee, owner or person handling goods for transhipment.

(1) Where goods are deposited under section 35I, the licensee of the licensed warehouse, or warehouse or other place approved by the Director General, the owner or the person handling such goods for transhipment, shall keep such records of the receipt, handling, storage and delivery of the goods as may be determined by the Director General.

(2) The licensee, owner or person handling such goods for transhipment referred to in subsection (1) shall:

(a) within two hours after the goods have been loaded on board such vessel or aircraft, submit to the proper officer of customs a certified statement in relation to the removal of the goods from the licensed warehouse, or warehouse or other place approved by the Director General; and

(b) immediately notify the proper officer of customs if the goods are removed from the licensed warehouse, or warehouse or other place approved by the Director General, for the purposes other t
36 PART V PORT CLEARANCES-36. Arriving vessels, unless exempted, to be reported, and produce papers.

(1) The master of every vessel arriving at any customs port and not being a vessel to which the exemption under section 39 applies shall either personally or through the agent of such vessel :

(a) forthwith report to the proper officer of customs the arrival of such vessel;

(b) give such information relating to the vessel, cargo, crew and voyage, as the proper officer of customs may require; and

(c) on demand by such officer, produce the port clearance, or other document which it is usual to grant, granted at the last port of call and any other documents relating to the vessel, cargo, crew and voyage.

(2) The proper officer of customs may retain the port clearance or other document granted at the last port of call.

(3) Where there has been a failure to comply with subsection (1) the master or agent of the vessel concerned shall be guilty of an offence and shal
37 PART V PORT CLEARANCES-37. No vessel unless exempted, to sail without port clearance.

(1) No vessel, whether laden or in ballast or empty, not being a vessel to which the exemption under section 39 applies, shall depart or attempt to depart from any customs port until a port clearance in the form and manner as determined by the Director General has been granted by the proper officer of customs to the master or to the agent of the vessel.

[Am. by Act A1669]

(2) If any such vessel, departs or attempts to depart from any customs port without such port clearance, the master of the vessel and also the owner and agent of the vessel, if a party or privy thereto, shall be guilty of an offence, and the vessel, if still within the territorial waters, may be detained.

(3) Any person guilty of an offence under this section shall on conviction be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.

[(3) Am. Ac
38 PART V PORT CLEARANCES-38. Port clearance before departure.

[Shoulder note Subs. Act A1593:s.25]

(1) Before any vessel, other than a vessel to which the exemption under section 39 applies, departs from any customs port, the master or the agent of such vessel shall give such information concerning the vessel, the cargo, the crew, the passengers and the voyage, as the proper officer of customs may require and shall deliver to such officer a list of all goods, in respect of which customs duty is payable on export, and a list of all goods of a class the export of which is prohibited, which are to be delivered at another port in Malaysia.

[(1) Am. Act A1593:s.25]

List of goods carried to be endorsed upon or attached to port clearance.

(2) If the proper officer of customs is satisfied that the information given under subsection (1) is accurate, he shall issue to the master or the agent of the vessel, a port clearance in the form an
39 PART V PORT CLEARANCES-39. Vessels exempted from requiring port clearance.

(1) Sections 36, 37 and 38 shall not apply to vessels of the following classes, namely :

(a) any vessel of war, troop-ship, or other vessel belonging to, or for the time being operated by the Government of Malaysia or of any foreign State and used exclusively on governmental and non-commercial services;

(b) vessels engaged solely in fishing, and licensed for the purpose of fishing under any written law;

(c) vessels whose movements are confined to navigable rivers upstream of a customs station situated at or near the mouth of such river;

(d) privately owned pleasure vessels not plying for hire and not carrying cargo;

(e) vessels of a class in respect of which an order under subsection (2) is in force.

(2) The Minister may, by order, exempt either absolutely or conditionally, any class of vessels from the operation of sections 36, 37 an
40 PART V PORT CLEARANCES-40. Master of vessel not sailing within 48 hours of port clearance to report to proper officer of customs.

If a port clearance is issued in respect of any vessel in accordance with section 38 (2), and the vessel does not sail within forty-eight hours thereafter, the master or agent of such vessel shall report to the proper officer of customs his reason for not sailing, and if the proper officer of customs so directs shall obtain a fresh port clearance.

41 PART V PORT CLEARANCES-41. When clearance may be refused.

(1) The proper officer of customs shall not grant a port clearance in respect of any vessel :

(a) until the provisions of this Act and any regulation made thereunder regarding the vessel and cargo carried aboard such vessel have been complied with; or

(b) until all charges and penalties due by such vessel or by the owner or master thereof and all duties payable in respect of any goods shipped therein have been paid or their payment secured by such deposit or written guarantee as the proper officer of customs may require.

(2) If under the provisions of any written law a Port Officer or other proper authority has notified the proper officer of customs that any vessel is liable to be detained, the proper officer of customs shall not issue a port clearance in respect of such vessel without the written concurrence of such Port Officer or other proper authority.

42 PART V PORT CLEARANCES-42. 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.

43 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-43. Master of vessel to obey signals from preventive vessels and instructions by an officer of customs.

The master of any vessel in territorial waters shall obey any signal made to him from a preventive vessel or any instructions given by an officer of customs in uniform from any other vessel or any place requiring him to stop or to heave to or to perform any other act.

44 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-44. Hovering.

(1) If any vessel hovers within territorial waters and on examination is found to be conveying goods dutiable on import or goods of a class the importation of which is prohibited, the master and every member of the crew of such vessel shall be presumed, until the contrary is proved, to have imported uncustomed or prohibited goods, as the case may be.

(2) If any vessel hovers within territorial waters and on examination is found not to be carrying any of the goods referred to in subsection (1), such vessel shall be presumed, until the contrary is proved, to be hovering for the purpose of receiving dutiable goods upon which export duty has not been paid or prohibited goods exported contrary to a prohibition and the master and every member of the crew of such vessel shall be guilty of an offence against this Act.

(3) The master of any vessel found without lawful excuse in territorial waters without a clearance for a customs port in Malaysi
45 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-45. Goods unaccounted for to be deemed uncustomed.

If goods, other than bona fide ship's stores, are found by a proper officer of customs 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 uncustomed goods and shall be liable to seizure.

46 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-46. Missing goods deemed to have been illegally landed.

If in any vessel in territorial waters the quantity of any goods entered in the manifest or other documents which ought to be aboard such vessel, is found by a proper officer of customs to be short, and the deficiency is not accounted for to the satisfaction of such officer, then such goods shall be deemed to have been illegally landed in Malaysia.

47 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-47. Proper officer of customs may board vessel in a customs port.

When in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, the master of such vessel shall provide such officer with suitable shelter and accommodation on the vessel while such vessel remains in territorial waters.

48 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-48. Power to seal up and secure hatchways goods, etc., and use of ship's stores.

(1) When in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, he shall have the power to fasten down hatchways or entrances to holds, to mark any goods before landing, and to lock-up, seal, mark or otherwise secure any goods, including ship's stores, on board such vessel; and no hatchway or entrance, after having been fastened down by such officer, shall be opened and no lock, seal or mark shall be opened, broken or altered without the consent of the proper officer of customs while the vessel is within the limits of the customs port or before any goods are delivered to be landed.

(2) The Director General may, in his absolute discretion, permit or refuse to permit the taking of any thing without payment of customs duty into a ship as ship's stores and in granting permission for the embarkation of anything under this subsection impose such conditions as he may deem fit.

(3) The Director General m
49 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-49. Prohibition of carriage of dutiable goods in local craft.

(1) No goods of a class dutiable on import or export or prohibited goods 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 along side a legal landing place or along side an ocean going vessel except with the permission of the proper officer of customs.

(4) Any person who contravenes subsection 49(1) or (3) shall be guilty of an offence and 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.
<
50 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-50. Bulk not to be broken, etc.

After the arrival of any vessel within territorial waters :

(a) bulk shall not be broken;

(b) no alteration shall be made in the stowage of the cargo so as to facilitate the unloading of any part of the cargo, before the permission to land goods required by paragraph (b) of subsection (1) of section 23 has been received by the master of such vessel; and

(c) no package shall at any time be opened on board such vessel,

without proper cause shown to a senior officer of customs.

51 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-51. 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 departure from, any customs airport.

52 PART VII MANIFESTS-52. Master or agent of arriving vessel to present complete manifest.

(1) The master or agent of every vessel, other than a local craft, arriving in any customs port shall, not less than twenty-four hours before its arrival, or such period as the Director General may determine, whichever is lesser, present to the proper officer of customs at the customs office a true and complete manifest of the whole cargo of the vessel in the national language or English language, in the form and manner as determined by the Director General, and certified by such master or agent.

[Am. by Act A1669]

(2) The manifest under subsection (1) shall contain:

(a) a complete list of the whole cargo which remains on board, intended to be landed and to be transhipped at the customs port; and

(b) a complete list of stores on board such vessel.

(3) The manifest shall list all particulars as to marks, numbers, contents of each package of the ca
53 PART VII MANIFESTS-53. [Deleted].

(Deleted by Act A1593:s.30)

54 PART VII MANIFESTS-54. Person in charge of local craft to make declaration on arrival.

(1) The master or agent of every local craft, whether carrying cargo or not, arriving in any customs port shall make, in the form and manner as determined by the Director General, a declaration of a complete list of the whole cargo on board the vessel to the proper officer of customs.

[Am. by Act A1669]

(2) No cargo shall be landed or delivered to the importer or consignee, or his agent, except with the permission of the proper officer of customs.

[54. Ins. Act A1593:s.31]

55 PART VII MANIFESTS-55. Correction to be made on completion of discharge.

(1) On completion of the discharge of cargo or within one months of such discharge or within such further period as the proper officer of customs may allow, the master or agent of the vessel shall present to the proper officer of customs a certified statement of the outturn of such cargo and shall enumerate therein any alteration in the manifest due to short shipment, short landing, over landing or any other cause.

[(1) Am. Act A1593:s.32]

(1A) The proper officer of customs may refuse to accept any alteration made in the manifest after being notified that investigation into any offence under any written law has commenced in connection with the goods to which the manifest relates.

[(1A) Ins. Act A1593:s.32]

Liability of master or agent in respect of goods not satisfactorily accounted for

(2) If any goods entered in the manifest of any vessel are not accounted
56 PART VII MANIFESTS-56. Pilot or agent of arriving aircraft to present complete manifest.

(1) The pilot or agent of every aircraft arriving at a customs airport shall, not less than two hours before its arrival or such period as the Director General may determine, whichever is lesser, present to the proper officer of customs at the customs office a true and complete manifest of the whole cargo of the aircraft in the national language or English language, in the form and manner as determined by the Director General, and certified by such pilot or agent.

[Am. by Act A1669]

(2) The manifest under subsection (1) shall contain:

(a) a complete list of the whole cargo which remains on board, intended to be landed and to be transhipped at the customs airport;

(b) a complete list of stores on board such aircraft.

(3) The manifest shall list all particulars as to marks, numbers, contents of each package of the cargo, destination, together with
57 PART VII MANIFESTS-57. Outward manifest of vessel to be presented.

The owner or agent of any vessel, other than a local craft, leaving any customs port shall, not less than twenty-four hours before the departure of such vessel or such period as the Director General may determine, whichever is lesser, present to the proper officer of customs a true outward manifest of the vessel in the National Language or in English, in the form and manner as determined by the Director General and certified by such owner or agent, containing all particulars as to marks, numbers and contents of each package shipped at the customs port and the names of the shippers.

[Am. Act A1669; A1593:s.34]

58 PART VII MANIFESTS-58. Person in charge of local craft to make declaration before departure.

(1) The master of any local craft, whether carrying cargo or not, leaving any customs port shall, before the departure of such local craft, make a declaration in the form and manner as determined by the Director General of all cargo shipped on board his local craft and the port or ports of destination of such cargo to the proper officer of customs, and if no cargo is being carried he shall make a declaration accordingly:

[Am. Act A1669; A1593:s.35]

Provided that in the case of a local craft which in the circumstances mentioned in, and under the provisions of, section 61 is deemed to leave such customs port, no declaration shall be required if the proper officer of customs is satisfied that a declaration has already been made at a customs port further upstream.

(2) No cargo shall be loaded into the local craft except with the permission of the proper officer of customs.

[(2) Ins. A
59 PART VII MANIFESTS-59. Pilot of departing aircraft to present outward manifest.

The pilot or agent of any aircraft leaving any customs airport shall, not less than two hours before the departure of such aircraft or such period as the Director General may determine, whichever is lesser, present to the proper officer of customs a true outward manifest of the aircraft in the National Language or in English, in the form and manner as determined by the Director General and certified by such pilot or agent, containing all particulars as to marks, numbers and contents of each package loaded at such customs airport and the names of the consignors and consignees of the same.

[Am. Act A1669; A1593:s.36]

60 PART VII MANIFESTS-60. Station master to produce railway invoices and waybills.

(1) The station-master at the place of import or export of goods by rail and at the customs station to which goods are consigned, shall produce to the proper officer of customs the railway invoice or waybill or any other document approved by the Director General, as the case may be, in respect of such goods.

[Renumbering by Act A1593:s.37; Am. Act A1593:s.37]

(2) No cargo shall be loaded into or unloaded off the train except with the permission of the proper officer of customs.

[(2) Am. Act A1593:s.37]

61 PART VII MANIFESTS-61. Local craft arriving at or leaving certain navigable rivers.

Every local craft proceeding up or down a navigable river, at or near the mouth of which there is a customs port, shall stop at such port and shall, for the purposes of this Part, be deemed to arrive at or leave, as the case may be, such customs port.

62 PART VII MANIFESTS-62. Saving in respect of exempted vessels and certain aircraft.

The provisions of this Part shall not apply to any vessel exempted under section 39.

63 PART VIII WAREHOUSING-63. Minister may establish customs warehouses.

(1) The Minister may establish and maintain customs warehouses, wherein dutiable goods may be deposited and kept without payment of customs duty, at any customs port, customs airport, place of import or export or at any inland customs station and may prescribe the amount to be paid as warehouse rent on goods deposited in such warehouses and remit any amount payable as rent.

Minister may establish collection stations.

(2) The Minister may establish customs warehouses in Singapore in this Act referred to as collection stations if provisions for such establishment exist by virtue of any written law in force in Singapore or by virtue of any agreement between the Government of Malaysia and of Singapore.

64 PART VIII WAREHOUSING-64. Goods imported or exported from a collection station.

Where collection stations have been established as provided by section 63 (2), then subject to other provisions of this Act and to such conditions and restrictions as the Director General either generally by order or in any particular case may impose :

(a) the provisions of this Act relating to the payment of customs duty shall not apply to goods imported from a collection station on which duty has been paid before import; and

(b) the provisions of this Act requiring payment of duty on goods to be exported at the time of export shall not apply to dutiable goods which are forwarded to a collection station.

65 PART VIII WAREHOUSING-65. Licensed warehouse.

(1) The Director General may, on payment of such fees as may be prescribed, grant a licence to any person, hereinafter in this section referred to as the licensee, and when granted withdraw any licence, for warehousing goods liable to customs duties in a place or places specified in such licence.

[(1) Am. Act A1593:s.38]

(1A) The Director General may allow goods, other than goods liable to customs duty, to be kept in the licensed warehouse subject to such conditions he deems fit.

[(1A) Ins. Act A1593:s.38]

(2) Any such licence shall be for such period and subject to such conditions as the Director General in each case may specify in the licence.

(3) A senior officer of customs, or any officer of customs deputed by him for the purpose, shall at all times have access to any licensed warehouse.

(4) If it appears at any time that in any licensed warehouse or any p
65A PART VIII WAREHOUSING-65A. Manufacture and other operations in relation to goods in licensed warehouse.

(1) The Director General may, on payment of such fees as may be fixed by him in each case, grant a licence to any person and when granted withdraw, suspend or cancel any such licence, to carry on any manufacturing process and other operation in respect of the goods liable to customs duties and any other goods.

[(1) Am. Act A1593:s.39]

(1A) A licence under subsection (1) shall be deemed to include a licence for warehousing goods as provided under section 65.

[(1A) Ins. Act A1593:s.39]

(2) Any such licence shall be for such period and subject to such conditions as the Director General may specify in the licence.

(3) (a) No goods which have undergone any manufacturing process in the licensed manufacturing warehouse may be released for home consumption or export without the prior approval of the Director General.

[(a) Am. Act A1593:s.39]
65B PART VIII WAREHOUSING-65B. 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 which is a licensed manufacturer 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 customs duty that is or will thereafter become payable in respect of the company, and shall thereafter pay such customs duty.

[Am. Act A1057]

(2) A liquidator of any such company who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the customs duty as required by that subsection shall be personally liable for any customs duty that is or becomes payable as aforesaid.

(2A) Any liquidator who fails to comply with subsection ( 1 )
65C PART VIII WAREHOUSING-65C. Appointment of receiver to be notified to the Director General.

(1) Where a receiver of the property of a licensed manufacturer is appointed, he shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the licensed manufacturer set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any customs duty that will thereafter become payable in respect of the goods that have been sold or manufactured by the licensed manufacturer before the appointment of the receiver, and shall thereafter pay such customs duty.

[Am. Act A1057]

(2) A person appointed as receiver who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the customs duty as required by that subsection shall be personally liable for any customs duty that is or becomes payable as aforesaid.

(2A) Any receiver who fails to c
65D PART VIII WAREHOUSING-65D. Licensing of duty free shop.

(1) The Director General may at his absolute discretion on payment of such fee as may be prescribed, grant a licence to operate a duty free shop to any person, hereinafter in this section referred to as "the licensee", and when granted, may suspend or withdraw such licence.

(2) Any such licence shall be for such period and subject to such conditions as the Director General in each case may specify in the licence.

(3) The licensee shall, for the proper conduct of his business, furnish such security as may be required by the Director General.

(4) If it appears at any time that any goods have been sold or removed from such duty free shop otherwise than in accordance with all the conditions of a licence granted under this section, the licensee of such duty free shop shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Act, be liabl
65E PART VIII WAREHOUSING-65E. Licensing of inland clearance depot.

(1) The Director General may at his absolute discretion on payment of such fee as may be prescribed, grant a licence to operate an inland clearance depot to any person, hereinafter in this section referred to as "the licensee", and when granted, may suspend or withdraw such licence.

(2) Any such licence shall be for such period and subject to such conditions as the Director General in each case may specify in the licence.

(3) The licensee shall, for the proper conduct of his business, furnish such security as may be required by the Director General.

(4) If it appears at any time that in any inland clearance depot there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of such inland clearance depot shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Act, be liable to pay to the pro
66 PART VIII WAREHOUSING-66. Dutiable goods to be deposited in a warehouse on arrival.

(1) Subject to section 73, all goods imported into Malaysia shall, on first arrival or landing, be deposited by the importer or his agent in a customs or licensed warehouse or in a warehouse approved by the Director General:

Provided that, subject to such conditions as the Director General may impose either generally, by order or in any special case,

(a) the Director General, if satisfied that on account of the weight, quantity or bulk of any such goods or for any other reason it is not practical to deposit such goods in a customs warehouse, may direct such goods to be kept in any other place where such goods shall be deemed to be under customs control;

(b) any such goods imported by rail may lawfully be consigned to any person at an inland clearance depot or inland customs station where there is a customs warehouse, and such goods shall be deemed for the purposes of this Part and of Part IX, to ha
67 PART VIII WAREHOUSING-67. Warehouse deposit receipts.

(1) A warehouse deposit receipt shall be issued by the proper officer of customs for all dutiable goods deposited in a customs warehouse:

Provided that in the case of dutiable goods imported by road no such receipt shall be issued except at the request of the importer or his agent.

(2) Where the warehouse deposit receipt is lost, a copy of such receipt duly certified by the proper officer of customs shall be supplied to the owner of the dutiable goods or his agent on delivery of an indemnity bond approved by a senior officer of customs and delivered to him at the customs office, securing the Government against any claim for loss owing to wrong delivery of the goods deposited.

(3) The holder or endorsee in due course of a warehouse deposit receipt or a certified copy thereof granted under subsection (2) shall be deemed, for the purposes of this Act, to be the owner of the goods deposited, and delivery to the holder or endorsee or
68 PART VIII WAREHOUSING-68. Power to open and examine packages.

A senior officer of customs may, at any time, direct that any goods or package lodged in any customs or licensed warehouse shall be opened, weighed or otherwise examined, and after such goods or package has been so opened or examined, may cause the same to be sealed or marked in such manner as he sees fit.

69 PART VIII WAREHOUSING-69. Detention of goods where doubt exists.

(1) The proper officer of customs may detain in a customs warehouse or any other place deemed to be under customs 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 of customs shall forthwith make a report to a senior officer of customs, 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 thereof.

70 PART VIII WAREHOUSING-70. Protection of Government from liability.

The Government shall not be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while such goods are in any customs warehouse or in the lawful custody or control of any officer of customs, unless such loss is caused by the wilful neglect, or default of an officer of customs or of a person employed by the Government in connection with the customs.

71 PART VIII WAREHOUSING-71. Protection of officers of customs from liability.

No officer of customs or other person employed by the Government in connection with the customs shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while such goods are in any customs warehouse or in the lawful custody or control of such officer or any other officer of customs or person employed in connection with customs unless such loss is caused by his wilful neglect, or default.

72 PART VIII WAREHOUSING-72. Payment of warehouse rent.

The owner or his agent shall pay to the proper officer of customs the warehouse rent at the prescribed rates which may be due in respect of any goods deposited in a customs warehouse or a warehouse approved by the Director General. Such rent shall be payable at the end of each month whether or not a demand in respect thereof is made and if not so paid may be recovered as a civil debt due to the Government.

73 PART VIII WAREHOUSING-73. Dangerous goods.

No goods of an inflammable nature or of such a nature as to be likely to cause detriment to other goods shall be deposited in any customs warehouse without the sanction of a senior officer of customs, and if any such goods are landed they may be deposited, at the expense and risk of the importer thereof, in any place that a senior officer of customs may deem fit, and whilst so deposited such goods shall be deemed to be in a customs warehouse, and unless within a period of fourteen days they have been duly cleared or warehoused in any warehouse approved for that purpose shall, at the expiration of that period, be liable to be dealt with in the same manner as goods of a similar nature actually deposited in a customs warehouse. Such goods shall be chargeable with such expenses for securing, watching and guarding the same until sold, cleared or warehoused as aforesaid, as the senior officer of customs may deem fit.

74 PART VIII WAREHOUSING-74. Government lien over goods deposited in a customs warehouse.

(1) Goods of a perishable nature deposited in a customs warehouse shall be cleared forthwith, and if not so cleared a senior officer of customs may sell such goods.

(2) Goods of an inflammable nature deposited in a customs warehouse shall be cleared within fourteen days of the date of deposit.

(3) Goods not of a perishable or inflammable nature deposited in a customs warehouse shall be cleared within one month of the date of deposit:

Provided that a senior officer of customs may permit any goods to remain deposited for such further periods of not less than one month at a time and not exceeding six months in the aggregate as he may in his discretion think fit.

(4) If any goods are not cleared within the time specified in subsection (2) or (3) or if any warehouse rent in respect of any goods is not duly paid in the manner provided by section 72, a senior officer of customs may, after giving not less than fourteen days noti
75 PART VIII WAREHOUSING-75. Removal of dutiable goods from a warehouse.

No dutiable goods shall be removed from customs control except :

(a) after payment of the customs duty payable thereon; or

(b) if such goods are in a customs or licensed warehouse, under such conditions as the Director General may impose, for deposit in another customs or licensed warehouse; or

(c) under such conditions as the Director General may impose, for a re-export from Malaysia,

and in no case shall any goods be removed from a customs warehouse or any other warehouse approved by the Director General until all warehouse rent and other charges due in respect thereof have been paid:

Provided that petroleum or any other dutiable goods as approved by the Director General in a licensed warehouse may be removed therefrom before payment of the customs duty if security has been lodged to the satisfaction of the Director General by which payment of duty is guaran
76 PART VIII WAREHOUSING-76. Landing of goods for transhipment.

Good arriving in Malaysia for transhipment and landed at a customs port to await the arrival of the vessel to which they are intended to be transhipped shall, if they are dutiable on import or on export or prohibited to be imported or exported, or belong to a class of such goods, be deposited in a customs or licensed warehouse and shall be liable to warehouse rent at the prescribed rates applicable to such goods or, if such rates are not prescribed, at the prescribed rates applicable to goods warehoused prior to export:

Provided that the Director General may exempt any particular goods from the operation of this section.

77 PART VIII WAREHOUSING-77. Weighing and handling fees.

(1) All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, opening, unpacking, repacking, bulking, sorting and marking of goods, including passenger's baggage, whether warehoused or not, shall be performed by or at the expense of the owner, importer, exporter, consignor, consignee or agent as the case may be:

Provided that the proper officer of customs may, at his discretion, direct that any such operations shall be performed by officer of customs or other persons under his control, and in any such case such operation shall be performed at the expense of the owner, importer, exporter, consignor, consignee or agent, as the case may be.

(2) The Minister may prescribe the charges to be paid for operations performed under this section by officers of customs or other persons under the control of the proper officer of customs and may remit any charges due.

78 PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-78. Declaration of dutiable goods imported.

(1) Every importer of dutiable goods shall make a declaration on such goods imported, personally or by his agent, in the form and manner as determined by the Director General:

[(1) Am. Act A1669:s.7]

Provided that in the case of goods imported by road such declaration shall be made on arrival of such goods at the place of import.

(2) Every importer of dutiable goods exempted from being warehoused under the provisions of paragraphs (b) and (c) of subsection (4) of section 66 shall, upon arrival of such goods at a place of import, make personally or by his agent to the proper officer of customs at such place of import, a declaration, in such manner or in such form as may be prescribed, of the goods imported, and shall pay the customs duties and other charges leviable thereon within fourteen days of such declaration.

(3) The addressee of any dutiable goods imported by post shall, on
78A PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-78A. Payment of duties of imported goods.

The customs duties and other charges leviable on goods imported shall be paid by the importer of the goods:

(a) in the case of goods referred to in paragraph 78(1)(a), within fourteen days from the date of declaration being approved by the proper officer of customs except for goods in transit;

(b) in the case of goods referred to in paragraph 78(1)(b), forthwith upon the arrival of such goods;

(c) in the case of goods referred to in paragraph 78(1)(c), forthwith upon the arrival of such goods; and

(d) in the case of goods referred to in subsection 78(3), within fourteen days from the date of the declaration being approved by the proper officer of customs.

78B PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-78B. Declaration of dutiable goods before arrival.

(1) Notwithstanding section 78, any importer of dutiable goods may make a declaration, personally or by his agent, to the proper officer of customs before arrival of the goods to be imported subject to such conditions as determined by the Director General.

(2) The importer of the dutiable goods shall pay the customs duties and other charges leviable on such goods within fourteen days from the date of arrival of such goods.

[78B. Ins. Act A1593:s.54; (2) Am. Act A1669:s.8]

78C PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-78C. Abandoned goods.

(1) Any imported goods which are not declared according to section 78 shall be deemed to be abandoned and the Director General may destroy or dispose of such goods in any manner as he deems fit.

(2) Any proceeds from the disposal of the goods under subsection (1) shall be applied to the payment of customs duties or other moneys, or recovery of any amount or charges which may be due in respect of the disposal of such goods.

(3) Any surplus of the proceeds referred to under subsection (2), if any, shall be paid:

(a) to the importer, if known; and

(b) into the Consolidated Fund, if the importer cannot be found within one month of the disposal.".

79 PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-79. Declarations to give a full and true account.

(1) The declaration referred to in section 78 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 of customs 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 customs 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 of customs may allow.

(2) On the submission of a correct declaration the
80 PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-80. Declaration of dutiable goods to be exported.

(1) Every exporter of dutiable goods shall immediately before export - (a) personally or by his agent make, in the prescribed form and to the officer of customs specified in subsection (2), a declaration of the goods to be exported; (b) produce such goods to such officer at any place as the officer may direct; (c) pay the export duty and any other charge leviable thereon to such officer: Provided that, the Director-General may permit the export of any goods without prior payment of duty :

(a) personally or by his agent make, in the form and manner as determined by the Director General, a declaration of the goods to be exported;

[(a) Am. Act A1669:s.9]

(b) if security has been given to his satisfaction for the payment of duty within such time as he may determine.

(2) The declaration referred to in subsection (1) (a) sha
81 B - NON-DUTIABLE GOODS-81. Declaration of non-dutiable goods imported by sea or air.

(1) When any goods which are not dutiable on import are imported by sea or air, the importer thereof shall, before taking delivery of such goods and in any case not later than ten days after the arrival of the vessel or aircraft in which such goods are imported or arrival otherwise of goods, make personally or by his agent to the proper officer of customs at the customs port at which such goods are landed or at other prescribed place, or at the customs airport at which such goods are imported, a declaration in the form and manner as determined by the Director General.

[Am. by Act A1669]

(2) No owner, master or agent of any vessel, and no pilot or agent of any aircraft arriving at any customs port or airport shall deliver any inward cargo consisting of goods which are not dutiable until he has been authorized to do so by the proper officer of customs to whom the declaration referred to in subsection (1) has been ma
82 B - NON-DUTIABLE GOODS-82. Declaration of non-dutiable goods imported by rail.

When any goods which are not dutiable on import are imported by rail the importer thereof shall make personally or by his agent to the proper officer of customs at the prescribed place of import a declaration, in the form and manner as determined by the Director General, and until such a declaration has been made delivery or onward transport of the goods shall not be permitted.

[Am. Act A1669:s.10]

83 B - NON-DUTIABLE GOODS-83. Declaration of non-dutiable goods imported by road.

When any goods which are not dutiable on import are imported by road, the importer thereof shall make personally or by his agent to the proper officer of customs at the place of import or at other prescribed place a declaration in the form and manner as determined by the Director General, and shall not proceed till this has been done.

[Am. by Act A1669]

84 B - NON-DUTIABLE GOODS-84. Declaration of non-dutiable goods exported by sea or air.

(1) When any goods which are not dutiable on export are exported by sea or air the exporter thereof shall, before such goods are shipped or water-borne to be shipped or transported otherwise to be shipped or loaded into an aircraft, make personally or by his agent to the proper officer of customs at the customs port at which such goods are to be shipped or at the customs airport at which such goods are to be loaded or at other prescribed place, a declaration in the form and manner as determined by the Director General.

[Am. by Act A1669]

(2) No owner, master or agent of any vessel, and no pilot or agent of any aircraft shall allow any goods which are not dutiable on export to be shipped or loaded until he has been authorized by the proper officer of customs to do so.

85 B - NON-DUTIABLE GOODS-85. Declaration of non-dutiable goods exported by rail.

When any goods which are not dutiable on export are exported by rail the exporter thereof shall make personally or by his agent to the proper officer of customs at the prescribed place of export a declaration, in the form and manner as determined by the Director General, and until such a declaration has been made such goods shall not be released for export.

[Am. Act A1669:s.11]

86 B - NON-DUTIABLE GOODS-86. Declaration of non-dutiable goods exported by road.

When any goods which are not dutiable on export are exported by road, the exporter thereof shall make personally or by his agent to the proper officer of customs at the place of export a declaration in the form and manner as determined by the Director General, and shall not proceed till this has been done.

[Am. by Act A1669]

87 B - NON-DUTIABLE GOODS-87. Declarations to give a full and true account.

The declarations referred to in sections 81, 82, 83, 84, 85 and 86 shall give a full and true account of the particulars for which provision is made in the respective prescribed forms:

Provided that, if, in the case of imported goods, and of the particulars required be unknown to the importer thereof, delivery of such goods may be given on a written undertaking of the importer or his agent to furnish the necessary information to the proper officer of customs or station master, as the case may be, within ten days of such undertaking or such further period as the proper officer of customs may allow and if the importer or his agent fails to furnish the information as required by the undertaking he shall be deemed to have failed to make the required declaration.

87A. Provisional declaration of exported goods.

(1) Notwithstanding sections 80(1), 84, 85, 86 and 87, the Director General may allow any document approved by him t
88 C - GENERAL PROVISIONS-88. Goods which have been declared at a collection station exempted.

The provisions of this Part shall not apply :

(a) subject to such conditions and restrictions as the Director General may, either generally by order or in any particular case, impose, to goods imported from a collection station or to goods which are forwarded to a collection station;

Passengers' baggage, etc., and postal goods exempted;

(b) to accompanied passengers' baggage or personal effects;

(c) to fresh fish locally taken; and

(d) except as provided by section 78 (3), to any goods sent by post.

89 C - GENERAL PROVISIONS-89. Saving provision.

Nothing in this Part contained shall release any person from any obligation imposed by or under any written law regulating the movement of any special goods or currency.

90 C - GENERAL PROVISIONS-90. Customs agent.

(1) Any person who intends to act as a customs agent:

[Am. by Act A1571/2018]

(a) shall a course on matters relating to customs and pass such examination as may be specified by the Director General;

[Am. by Act A1571/2018]

(aa) shall be a registered person under the Service Tax Act 2018 [Act 807];

[Ins. by Act A1571/2018]

(b) shall produce a written authority from the person on whose behalf he is to act;

[Am. by Act A1571/2018]

(c) shall give such security as may be considered adequate by a senior officer of customs for the faithful and incorrupt conduct of such agent and of his employees acting for him both as regards the customs and his employers; and

[Am. by Act A1571/2018]

(d) shall not have been pr
91 C - GENERAL PROVISIONS-91. Person in charge of goods imported, etc., by road to be deemed agents.

Notwithstanding anything contained in section 90 the person in charge of any goods imported or exported by road shall be deemed to be the agent of the importer or exporter, as the case may be and shall not be subject to the provision of subsection 90(1) (a) .

[Am. Act A1181 - Prior text read - "Notwithstanding anything contained in section 90 the person in charge of any goods imported or exported by road shall be deemed to be the agent of the importer or exporter, as the case may be."]

91A. Licensed carrier.

(1) The Director General may grant a licence to any person to act as a licensed carrier subject to such terms and conditions as he may deem fit to impose and may suspend or withdraw such licence.

(2) In granting a licence under subsection (1), the Director General may require such security to be furnished as he may consider adequate to cover the customs duty payable on the goods
92 C - GENERAL PROVISIONS-92. Declaration to be made in duplicate.

Every declaration required to be made under this Part shall be in duplicate or in such other number of copies as the person, to whom such declaration is required to be made, may direct.

92A C - GENERAL PROVISIONS-92A. DEFINITION of "re-export" in sections 93, 94 and 99.

In sections 93, 94 and 99 of this Part, the expression "re-export" includes the movement of goods to a warehouse licensed under section 65A and to a duty free shop licensed under section 65D of the Act.

93 PART X DRAWBACK-93. Conditions under which drawback may be paid.

(1) When any goods, other than goods affected by section 96, upon which customs 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 A1593:s.63; Am. Act A1628:s.2]

(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;

(b) the drawback claimed in respect of any one consignment of re-exported goods is not less than two hundred ringgit;

[(b) Am. Act A1593:s.63]

(c) the goods are re-exported within three months of the date upon which the customs duty was paid;

[(c) Am. Act A1593:s.63]

(d) payment of drawback upon
94 PART X DRAWBACK-94. Declaration by claimant.

Every person claiming drawback on any goods re-exported shall, personally or by his agent, make to a senior officer of customs a declaration in duplicate, substantially in the form and manner as determined by the Director General, 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, where goods of a like description are liable to customs duty.

[Am. by Act A1669]

95 PART X DRAWBACK-95. Drawback on destroyed goods.

The Director General may, at his discretion, allow drawback of customs duty on goods which suffer deterioration or damage and are destroyed in the presence of a senior officer of customs, if the conditions set out in section 93 in respect of re-exported goods are fulfilled in respect of such destroyed goods, and sections 93 and 94 shall, mutatis mutandis apply to such destroyed goods.

96 PART X DRAWBACK-96. 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 customs 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 customs duty.

97 PART X DRAWBACK-97. Relief from duty on goods temporarily imported.

Where the Director General is satisfied that goods are imported only temporarily with a view to subsequent re-exportation, 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 re-exported within three months of the date of importation or within such further period as the Director General may allow.

98 PART X DRAWBACK-98. Export and reimport of trade sample free of duty.

The Director General may, in any case, at his discretion and subject to such restriction as he may deem fit to impose, allow any goods, which on the exportation thereof have been declared as trade samples, to be reimported free of duty.

99 PART X DRAWBACK-99. Drawback on imported goods used in manufacture or in packing.

(1) Where any imported goods are re-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 customs duty has been paid on such imported goods, the Director General may, on such re-export, allow to the manufacturer a full drawback of the duty so paid, if-

(a) the finished goods exported 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 re-exported within twelve months of the date upon which the import duty was paid or such further period as the Director General may approve;

[Am. Act A1057]
100 PART XI MISCELLANEOUS PROVISIONS-100. Documents to be produced on demand.

On demand of the proper officer of customs the importer or exporter 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 or exporter to any officer of customs and such officer may retain any such invoice, bill of lading, certificate of origin or analysis or other documents.

101 PART XI MISCELLANEOUS PROVISIONS-101. Persons legally bound to give information.

Every person required by the proper officer of customs to give information or produce any documents on any subject into which it is such officer's duty to enquire under this Act and which it is in such person's power to give shall be legally bound to give such information or produce such documents.

102 PART XI MISCELLANEOUS PROVISIONS-102. Service of notices.

(1) Every notice or document required by this Act to be served on any person may be served:

( a ) personally upon that person; or

( b ) by sending such notice or document to that person by registered post.

(2) A notice or document sent by registered post to a person shall he 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 document was addressed:

( a ) in the case of a company, a firm, a society, an association or other body of persons:

[Am. Act A1099 - 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

103 PART XI MISCELLANEOUS PROVISIONS-103. Baggage of passengers.

(1) Notwithstanding anything in this Act contained, every passenger or other person arriving in or leaving Malaysia shall declare all dutiable or prohibited goods in his possession, either on his person or in any baggage or in any vehicle, to the proper officer of customs, and if he fails so to do such goods shall be deemed to be uncustomed goods.

(2) The baggage of passengers 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.

104 PART XI MISCELLANEOUS PROVISIONS-104. The proper officer of customs may take samples.

(1) The proper officer of customs may at any time, if his duty so requires, take samples of any goods to ascertain whether they are goods of a description liable to any customs duty, or to ascertain the customs duty payable on such goods or for such other purposes as the proper officer of customs may deem necessary, and such samples may be disposed of in such manner as the Director General shall direct.

(2) No payment shall be made for the cost of any sample taken but the proper officer of customs shall, on demand, give a receipt for any such sample.

105 PART XI MISCELLANEOUS PROVISIONS-105. Packing of dutiable goods.

No dutiable goods shall be packed in any manner calculated to deceive an officer of customs so that a proper account of such goods may not be taken.

106 PART XI MISCELLANEOUS PROVISIONS-106. Addition or deduction of new or altered duties in the case of contract.

(1) Where any new customs duty is imposed or where any customs 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 from the purchaser of the goods 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 customs 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, in the absence of agreement to the contrary, may if the seller of the goods has had in respect of those goods the benefit of the cancellation or dec
106A PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-106A. Access to places of premises.

(1) Any senior officer of customs shall for the purposes of this Act at all times have access to any place or premises where an importer carries on his business or where any person who has dealings with such importer carries on his business.

(2) Where any senior officer of customs enters upon any premises in accordance with the provisions of this section, then:

(a) he may require the importer or the person who has dealings with such importer, as the case may be, to produce any book, data, document or other record, or thing which such importer or person is required to keep under the provisions of this Act, or which relate to any imported goods;

(b) he may examine any book, data, document or other record, or thing and make copies of or take extracts from any such book or document;

(c) he may seize and detain any book, data, document or other record, or thing if in his opinion it may
106B PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-106B. Power of enforcement, investigation and inspection.

For the purposes of this Act, a senior officer of customs 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.

106C PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-106C. 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 of customs 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 customs, 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 of customs shall have all the powers conferred on an officer in charge of a police station under
107 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-107. Magistrate may issue search warrant.

(1) Whenever it appears to any Magistrate, upon written information upon oath, and after any enquiry which he may think necessary, that there is reasonable cause to believe that in any dwelling-house, shop, or other building or place, there are concealed or deposited any prohibited or uncustomed goods or goods liable to forfeiture under this Act or under any regulation made thereunder, or as to which any offence under this Act or such regulation has been committed, or any books or documents relating to any such goods such Magistrate may issue a warrant authorizing any officer of customs named therein, by day or night and with or without assistance :

(a) to enter such dwelling-house, shop, or other building or place and there to search for and seize any goods reasonably suspected of being prohibited or uncustomed goods, or goods liable to forfeiture under this Act or any regulation made thereunder, or as to which any offenc
108 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-108. When search may be made without warrant.

Whenever it appears to any senior officer of customs that there is reasonable cause to believe that in any dwelling-house, shop, or other building or place there are concealed or deposited any prohibited or uncustomed goods or goods liable to forfeiture under this Act or any regulation made thereunder or as to which an offence under this Act or such regulation 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 or place all the powers mentioned in section 107 in as full and ample a manner as if he were authorized so to do by a warrant issued under that section.

109 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-109. Power to search vessels and aircraft.

(1) A proper officer of customs may :

(a) go on board any vessel or aircraft in any customs port or customs airport or place or within territorial waters;

(b) require the master of such vessel or the pilot of such aircraft to give such information relating to the vessel or aircraft, cargo, stores, crew, passengers or voyage as he may deem necessary;

(c) rummage and search all parts of such vessel or aircraft for prohibited or uncustomed goods;

(d) examine all goods on board and all goods then being loaded or unloaded;

(e) demand all documents which ought to be on board such vessel or aircraft; and

(f) require all or any such documents to be brought to him for inspection,

and the master of any vessel and the pilot of any aircraft refusing to allow such officer to board or search such vessel or aircraft, or refusing to
110 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-110. Proper officer of customs to exercise powers of search.

(1) A proper officer of customs may enter into and exercise in and upon and in respect of any vessel, aircraft, landing place, wharf, jetty, port installation or railway or any place at which the goods produced to an officer of customs under section 80 are deposited all the powers mentioned in section 107 in as full and ample a manner as if he were authorized so to do by a warrant under that section.

(2) In this section the expression "railway" shall have the meaning assigned to it by any written law relating to railways.

111 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-111. Officers of customs may stop and search conveyances.

(1) The person in charge or in control of any vehicle arriving at a prescribed place of import and export shall, on arrival at such place, produce his vehicle to the proper officer of customs, and shall, if so required, move his vehicle to another place for examination, and shall not proceed until permission to do so has been given by the proper officer of customs.

(2) Any officer of customs may stop and examine any vehicle for the purpose of ascertaining whether any uncustomed or prohibited goods are contained therein, and the person in control or in charge of such vehicle shall if required so to do by such officer, stop such vehicle and allow such officer to examine the same.

(3) The person in control or in charge of any vehicle examined under this section shall on request by the proper officer of customs open all parts of the vehicle for examination by such officer and take all measures necessary to enable such examination as such of
111A PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-111A. Power to set up roadblocks.

(1) Notwithstanding anything contained in any other law, any proper officer of customs may, if he deems it necessary to do so for the enforcement of the provisions of this Act, erect or place or cause to be erected or placed any barrier on or across any public road or street or in any public place in such manner as he may think fit; and any proper officer may take all reasonable measures to prevent any person from passing or any vehicle from being driven past any such barrier, including any measure to pursue and apprehend any such person or stop any such vehicle where, having regard to the attendant circumstances at a given moment of time, it is apparent that if such measure is not taken the escape of such person and vehicle to avoid detection or otherwise is likely to be imminent.

(2) Any person who fails to comply with any reasonable signal of a proper officer requiring such person or vehicle to stop before reaching any such barrier, or attem
111B PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-111B. Access to recorded information or computerized.

(1) Any officer of customs exercising his powers under sections 106A, 107, 108, 109 and 111 shall be given access to any recorded information or computerized data, whether stored in a computer or otherwise.

(2) In addition, an officer of customs exercising his powers under sections 106A, 107, 108, 109 and 111:

(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; and

(b) may require:

(i) the person by whom or on whose behalf the officer of customs has reasonable cause to suspect the computer is or has been so used; or

(ii) the person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material,

to provide him with such reasonable assistance as he
112 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-112. Power to open packages and examine goods.

Any proper officer of customs may examine any goods in the course of being imported or exported or intended to be imported or exported and may for the purposes of such examination bring the same to a customs office and may open any package or receptacle.

113 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-113. 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 of customs 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 customs:

Provided that :

(a) any person who requests that his person be searched in the presence of a senior officer of customs 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 off
114 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-114. 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 regulation made thereunder, or any breach of any of the provisions of this Act or of any regulation made thereunder or of any restriction or condition subject to or upon which any licence or permit has been granted, together with any receptacle, package, conveyance other than vessel 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 customs on the person or in any place either on land or in territorial waters.

[(1) Am. Act A1593:s.86]

(2) All such goods and such receptacles, packages or conv
115 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-115. Return or disposal of movable property.

(1) Where any movable property has been seized under this Act, a senior officer of customs may, at his discretion :

(a) temporarily return the movable property to the owner thereof or to the person from whose possession, custody or control it was seized, or to such person as a senior officer of customs may consider entitled thereto, subject to such terms and conditions as a senior officer of customs may impose, and, subject, in any case, to sufficient security being furnished to the satisfaction of a senior officer of customs that the movable property shall be surrendered to a senior officer of customs on demand being made by a senior officer of customs and that the said terms and conditions, if any, shall be complied with; or

(b) return the movable property to the owner thereof or to the person from whose possession, custody or control it was seized, or to such person as a senior officer of customs may co
115A PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-115A. Production of a certificate of an analyst, or a senior officer of customs, or a person authorized by the Minister.

(1) In any proceedings in respect of any offence against this Act or any regulation made thereunder in which the existence, description, classification, composition, quantity, quality or value of, or any other matter in relation to, any movable property returned under paragraph (a) or (b) of subsection (1) of section 115 or sold or destroyed under paragraph (c) of the said subsection, is in question, any document produced by the prosecution purporting to be a certificate in respect of any such matter given and signed by :

(a) an "analyst" within the meaning of section 121 (5); or

(b) a senior officer of customs; 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 con
116 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-116. Powers of arrest.

(1) Any officer of customs 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 regulation made thereunder;

(b) any person whom he may reasonably suspect to have in his possession any uncustomed or prohibited goods or any goods liable to seizure under this Act;

(c) any person against whom a reasonable suspicion exists that he has been guilty of an offence against this Act or any regulation 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 A1099 ]

(2) Every person so arrested shall be taken to a police station or may be detained in the custody of
116A PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-116A. Power to examine persons.

(1) A senior officer of customs 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) Subsection (1) (b) shall not apply to banker's books.

(3) A person to whom an order under subsection (1) (a) has been given shall:

(a) attend in accordance with the 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

(
116B PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-116B. 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 customs, and whether or not interpreted to him by any other officer of customs 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 the statement if the making o
116C PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-116C. 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 customs making the investigation under this Act shall immediately transmit to a Magistrate a copy of the entries in the diary prescribed under section 116D 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
116D PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-116D. Diary of proceedings in investigation.

(1) Every officer of customs 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 [Act 56] , 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 customs who has made the investigation refers to the diary for the purposes of section 159 or 160 of the Evidence Act 1950 [Act 56], such entries only as the officer has referred to shall
116E PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-116E. 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 customs 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.

[116E. Ins. Act A1628:s.6]

117 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-117. (Deleted). .

[Deleted by A1099 - Prior text read - " 117.Who may prosecute. Prosecutions in respect of offences committed under this Act or any regulation made thereunder may be conducted by a senior officer of customs or any officer of customs specially authorized in writing in that behalf by the Director General." ]

118 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-118. Magistrate of the First Class to have full jurisdiction.

Notwithstanding the provisions of any written law to the contrary, a court of a Magistrate of the First Class shall have jurisdiction to try any offence under this Act and to award the full punishment for any such offence.

119 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-119. Burden of proof.

If in any prosecution in respect of any goods seized for non-payment of duties or for any other cause of forfeiture or for the recovery of any penalty or penalties under this Act, any dispute arises whether the customs duties have been paid in respect of such goods, or whether the same have been lawfully imported or exported or lawfully landed or loaded, or concerning the place whence such goods were brought or where such goods were loaded, or whether anything is exempt from duty under section 14 then and in every such case the burden of proof thereof shall lie on the defendant in such prosecution.

119A PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-119A. 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 customs duty due and payable or penalty payable under this Act, if any, as certified by the Director General and such customs 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 customs 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 found not guilty of an offence under this Act has paid the amount of customs duty due and payable or penalty payable pursuant to section 145A in respect of the offence charged, the court may order the amount so paid to be refunded to such person wh
120 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-120. Proportional examination of goods seized to be accepted by courts.

(1) When any goods suspected of being prohibited or uncustomed 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 A1099 - Prior text read - " 120. Proportional examination or testing of goods seized to be accepted by courts . When any goods suspected of being prohibited or uncustomed or otherwise liable to seizure have been seized
121 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-121. Evidence of analysis may be given in writing.

(1) In any prosecution for a breach of a provision of this Act or of any regulation 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 on which the summons is returnable.

(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.

(3) A copy of the certificate referred to in subsection (1) and (2) shall be sent to the defendant or prosecutor not less than ten clear days before the day fixed for the hearing of the summons, and if
122 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-122. Proof as to registration or licensing of vessels and conveyances in Malaysia or Singapore.

Where in any prosecution under this Act it is relevant to ascertain particulars as to the registration or licensing of any vessel or 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.

122A PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-122A. 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 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 1057]

122B PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-122B. 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 1057]

122C PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-122C. Proof as to counter-vailing, anti-dumping and safeguard duties payable.

Where in any proceedings it is necessary to prove the amount of counter-vailing 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 1057; Am. Act A1279]

122D PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-122D. Proof as to accuracy of a master or other device for measuring petroleum.

Where in any proceedings under this Act or any regulations made thereunder it is necessary to prove the accuracy of a meter or any other device for measuring petroleum, a certificate purporting to he signed by any officer responsible under any written law for the time being in force in Malaysia for such measurement shall be admissible in evidence and shall be accepted by the court as prima facie evidence of the facts stated in such certificate.

[Ins. Act 1057]

123 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-123. Imprisonment for non-payment of fine.

Notwithstanding the provisions of 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 in respect of the default of a sufficient distress to satisfy any such fine, shall be such period of such description, 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 fifty ringgit two months

exceeds fifty ringgit but does not exceed one hundred ringgit four months

124 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-124. Manner of seizure not to be enquired into on trial before court or on appeal to High Court.

On any trial before any court and in any proceeding on appeal in 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.

124A PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-124A. Obligation of secrecy.

(1) Except as provided under section 125, the name and address 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 of customs 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 customs authorized by the Director General.

(2) Any person who contravenes subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding five years or to both.

[Ins. Act A1099]

125 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-125. Protection of informers from discovery.

(1) Except as hereinafter provided, no witness in any civil or criminal proceeding shall be obliged or permitted to disclose the name or address of an informer or the substance of the information received from him or to state any matter which might lead 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 lead to his discovery, the court shall cause all such passages to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery.

(3) If on the trial for any offence against this Act or any regulation 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 a
125A PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-125A. Confidentiality of information.

(1) Any information relating to valuation is confidential and any proper officer of customs or any person who in the ordinary course of his duties come into possession of or has control of or access to such information shall not:

( a ) communicate such information; or

( b ) suffer or permit any person to have access to such information.

(2) Any person who contravenes subsection (1) shall be guilty of an offence.

(3) Notwithstanding subsection (1), it shall not be an offence:

( a ) as, regards information relating to the valuation of imported goods, if disclosure is made:

(i) on the order of a court; or

(ii) after written consent has been obtained from the person or government giving such information; and

(b) as regards information relating to the valuation of exported goods, if the Director Gen
126 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-126. Goods liable to seizure liable to forfeiture.

All goods liable to seizure under this Act, shall be liable to forfeiture.

127 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-127. Court to order disposal of goods seized.

(1) An order for the forfeiture or for the release of anything liable to forfeiture under this Act shall be made by the court before which the prosecution with regard thereto has been held, and 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 regulation 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.

(1A) The amount secured under paragraph (a) or (b) of subsection (1) of section 115 or the amount realized 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 regulation made thereunder has been committed and that the movable property in respect of which the amou
128 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-128. 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 (c) of subsection (1) of section 115 shall be taken and deemed to be forfeited at the expiration of one calendar month from the date of seizure of the goods unless, before such expiration :

(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 115; 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 written notice to a sen
129 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-129. 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 115 or the amount realized by sale under paragraph (c) of the said subsection (1);

whether forfeited, or taken and deemed to be forfeited, pursuant to section 127 or 128, to be delivered or refunded, as the case may be, to the owner or other person entitled thereto on payment of such amount and upon such terms and conditions as he may deem fit:

Provided that any such application shall be made before the expiration of one calendar month from the date on which such goods or amount are forfeited or are taken and deemed to be forfeited, as the case may be.

130 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-130. Conviction under other law.

Nothing in this Act contained shall be deemed to prevent the prosecution, conviction and punishment of any person according to the provisions of any other written law; but so that no person shall be punished more than once for the same offence.

131 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-131. Compounding of offences.

(1)Any senior officer of customs may compound any offence, which is prescribed to be a compoundable offence, by accepting from the person reasonably suspected of having committed such offence a sum of money not exceeding five thousand ringgit.

[Am. Act 1099 - Prior text read - "Except as provided in subsection (2A), any senior officer of customs may compound any offence, which is prescribed to be a compoundable offence, by accepting from the person reasonably suspected of having committed such offence a sum of money not exceeding five thousand ringgit." ]

(2) In like manner the proper officer of customs, not being a senior officer of customs, may compound any offence which is prescribed to be compoundable by such officer, by accepting from the person reasonably suspected of having committed such offence a sum of money not exceeding one hundred ringgit.

(2A) In addition to the power to compound in subsection
Legal Commentary on Customs Act 1967 (Revised - 1980) - Section 131
Introduction
The Customs Act 1967 (Revised - 1980) governs the import and export of goods in Malaysia, establishing the framework for customs duties, regulations, and enforcement. Section 131 specifically addresses the obligations related to the clearance of goods and the penalties for non-compliance.
What does Section 131 Say
Section 131 outlines the requirements for the clearance of goods that have been warehoused. It mandates that such goods must be removed within a specified timeframe, failing which penalties may apply.
Essential Ingredients
Timeframe for Removal: Goods must be removed within 14 days of warehousing.
Obligation of Receiver: The receiver of the goods is responsible for ensuring compliance with this timeframe.
Scope of Section
This section applies to all goods that have been stored in customs warehouses. It is aimed at ensuring timely clearance and preventing the accumulation of goods in warehouses, which could lead to administrative inefficiencies and potential revenue loss for the government.
Punishment for Section
Failure to comply with the provisions of Section 131 can result in penalties, including fines. The specifics of the penalties may vary based on the nature of the offence and the discretion of the customs authorities.
Legal Comments
Compliance - Timely removal of goods is crucial for compliance with customs regulations. - [Customs Act 1967 (Revised 1980) - CommonLII]
Receiver's Responsibility - The onus is on the receiver to ensure that goods are cleared within the stipulated period. - [Customs Act 1967 (Revised 1980) - Low & Partners]
Penalty for Non-compliance - Non-compliance with the removal timeframe can lead to significant fines. - [Customs Act 1967 (Revised 1980) - CommonLII]
Administrative Efficiency - The section aims to enhance administrative efficiency by preventing goods from remaining in warehouses longer than necessary. - [Customs Act 1967 (Revised 1980) - CommonLII]
Legal Framework - Section 131 is part of a broader legal framework that governs customs operations in Malaysia. - [Customs Act 1967 (Revised 1980) - Wikipedia]
Enforcement - Customs authorities have the power to enforce compliance and impose penalties as necessary. - [Customs Act 1967 (Revised 1980) - CommonLII]
Impact on Trade - The provisions of this section can impact trade operations, particularly for businesses relying on timely import/export processes. - [Customs Act 1967 (Revised 1980) - Low & Partners]
Judicial Interpretation - Courts may interpret the obligations under this section in the context of broader customs law principles. - [Customs Act 1967 (Revised 1980) - CommonLII]
Public Awareness - It is essential for businesses to be aware of these regulations to avoid penalties. - [Customs Act 1967 (Revised 1980) - Low & Partners]
Potential for Amendments - As trade practices evolve, there may be future amendments to this section to address emerging issues. - [Customs Act 1967 (Revised 1980) - Wikipedia]
Customs Control - This section is part of the customs control measures that ensure goods are accounted for and properly managed. - [Customs Act 1967 (Revised 1980) - CommonLII]
Legal Recourse - Affected parties may seek legal recourse if they believe penalties have been unjustly applied. - [Customs Act 1967 (Revised 1980) - Low & Partners]
International Standards - The provisions may align with international customs standards to facilitate trade. - [Customs Act 1967 (Revised 1980) - Wikipedia]
Economic Implications - Delays in clearance can have economic implications for businesses and the national economy. - [Customs Act 1967 (Revised 1980) - Low & Partners]
Role of Technology - The use of technology in customs operations may enhance compliance with Section 131. - [Customs Act 1967 (Revised 1980) - Wikipedia]
Training and Resources - Customs officials require adequate training and resources to enforce this section effectively. - [Customs Act 1967 (Revised 1980) - CommonLII]
Public Policy - The section reflects public policy goals of efficient customs operations and revenue protection. - [Customs Act 1967 (Revised 1980) - Low & Partners]
Cross-Border Trade - The implications of this section extend to cross-border trade and the movement of goods. - [Customs Act 1967 (Revised 1980) - Wikipedia]
Legal Obligations - Businesses must understand their legal obligations under this section to avoid penalties. - [Customs Act 1967 (Revised 1980) - CommonLII]
Future Developments - Ongoing developments in customs law may influence the application of Section 131. - [Customs Act 1967 (Revised 1980) - Low & Partners]
132 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-132. No costs of damages arising from seizure to be recoverable unless seizure without reasonable or probable cause.

No person shall in any proceedings before any court in respect of the seizure of any goods seized in exercise or the 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 or probable cause.

133 PART XIV OFFENCES AND PENALTIES-133. Penalty on making incorrect declarations and on falsifying documents.

(1) Whoever:

(a) makes, orally or in writing, or signs any declaration, certificate or other document required by this Act which is untrue or incorrect in any particular;

(b) makes, orally or in writing, or signs any declaration or document, made for consideration of any officer of customs on any application presented to him, which is untrue or incorrect in any particular;

(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 customs, or uses or causes to be used or in any way assists in the use of such counterfeited or falsified document;

(d) fraudulently alters any document, or counterfeits the seal, signature, initials or other mark of, or used by, any officer of customs for the verification of any such document or for
134 PART XIV OFFENCES AND PENALTIES-134. 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 by a proper officer of customs and which it is in his power to give, refuses to give such information or furnishes as true information which he knows or has reason to believe to be false, 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. by Act A1571/2018]

(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 provided by the informant.

135 PART XIV OFFENCES AND PENALTIES-135. Penalty relating to smuggling offences, evasion of duty, fraud, etc .

(1) Whoever-

(a) is concerned in importing or exporting any uncustomed goods or any prohibited goods contrary to such prohibition whether such uncustomed or prohibited goods be shipped, unshipped, delivered or not;

(b) ships, unships, delivers or assists or is concerned in the shipping, unshipping or delivery of any uncustomed goods or any prohibited goods contrary to such prohibition;

(c) illegally removes or withdraws or in any way assists or is concerned in the illegal removal or withdrawal of any goods from any customs control;

(d) knowingly harbours, keeps, conceals, or is in possession of, or permits, suffers, causes or procures to be harboured, kept or concealed, any uncustomed or prohibited goods;

(e) is in any way knowingly concerned in conveying, removing, depositing or dealing with any dutiable, uncustomed or prohibited goods with intent to def
Legal Commentary on Section 135 of the Customs Act 1967 (Revised - 1980)
Introduction
Section 135 of the Customs Act 1967 (Revised - 1980) addresses the serious issue of evasion of customs duties and related prohibitions. This section is crucial in maintaining the integrity of customs regulations and ensuring compliance with the law.
What does Section Say
Section 135 outlines the penalties for individuals involved in the evasion of customs duties or prohibitions. It specifies various actions that constitute an offence and the corresponding punishments.
Essential Ingredients
Evasion of Duty: Engaging in activities aimed at avoiding the payment of customs duties.
Prohibition Violations: Importing or exporting goods that are subject to prohibitions under the Act.
Intent: The section implies a level of intent or knowledge regarding the evasion or prohibition.
Scope of Section
The scope of Section 135 encompasses a wide range of activities related to customs violations, including smuggling and fraudulent declarations. It applies to both individuals and entities involved in such activities.
Punishment for Section
The penalties under Section 135 can include substantial fines and imprisonment, depending on the severity of the offence. The law aims to deter individuals from engaging in customs violations through stringent punitive measures.
Legal Comments
Evasion - Section 135 addresses the evasion of customs duties and prohibitions, making it a critical component of customs enforcement. - [ "section 135 of customs act - Indian Kanoon"]
Offences - The section categorizes various offences related to smuggling and duty evasion, highlighting the seriousness of these actions. - [ "Customs Act 1967 (Revised - 1980) - Supreme Today AI"]
Market Value - The section specifies that offences involving goods with a market price exceeding one lakh rupees are treated with greater severity. - [ "Customs Act | Trial and Punishment of Social and Economic Offences"]
Penalties - Convictions under this section can lead to significant fines and imprisonment, reflecting the government's commitment to combat smuggling. - [ "Customs Act 1967 (Revised - 1980) - CommonLII"]
Intent Requirement - The requirement of intent in evasion cases underscores the need for proof of knowledge regarding the illegal activities. - [ "Customs Act | Trial and Punishment of Social and Economic Offences"]
Legal Framework - Section 135 operates within a broader legal framework aimed at regulating customs and preventing economic offences. - [ "Customs Act 1967- Part 1 - Low & Partners"]
Judicial Interpretation - Courts have interpreted Section 135 to impose strict liability on offenders, emphasizing the importance of compliance. - [ "section 135 of the customs act - Indian Kanoon"]
Enforcement - The enforcement of Section 135 is critical for maintaining the integrity of the customs system and protecting national revenue. - [ "Customs Act 2015 - Revised Acts - Law Reform Commission"]
Amendments - There have been discussions regarding amendments to increase penalties under Section 135 to enhance deterrence. - [ "[PDF] Customs Act, 1962. - High Court of Tripura"]
Public Awareness - Increased public awareness about the implications of Section 135 can help in reducing customs violations. - [ "a study on the application of section 135 of customs act 1967 in ...."]
Compliance Culture - Promoting a culture of compliance among importers and exporters is essential for the effective implementation of Section 135. - [ "Customs Act 1967 (Revised - 1980) - CommonLII"]
International Standards - Section 135 aligns with international customs standards aimed at preventing smuggling and ensuring fair trade practices. - [ "Customs Act | Trial and Punishment of Social and Economic Offences"]
Role of Customs Officers - Customs officers play a vital role in enforcing Section 135, requiring adequate training and resources. - [ "Central Board of Excise & Customs Customs Manual 2015"]
Impact on Trade - Stringent enforcement of Section 135 can impact trade dynamics, necessitating a balance between regulation and facilitation. - [ "Customs Act 1967 (Revised - 1980) - Supreme Today AI"]
Legal Recourse - Offenders have the right to appeal against convictions under Section 135, ensuring a fair legal process. - [ "Customs Act | Trial and Punishment of Social and Economic Offences"]
Deterrent Effect - The potential for severe penalties serves as a deterrent against customs violations, promoting lawful trade practices. - [ "Customs Act 1967- Part 1 - Low & Partners"]
Economic Implications - Evasion of customs duties has significant economic implications, affecting government revenue and fair competition. - [ "Customs Act 2015 - Revised Acts - Law Reform Commission"]
Collaboration - Effective enforcement of Section 135 requires collaboration between customs authorities and other law enforcement agencies. - [ "Customs Act | Trial and Punishment of Social and Economic Offences"]
Future Amendments - Ongoing reviews of Section 135 may lead to future amendments aimed at enhancing its effectiveness in combating customs offences. - [ "a study on the application of section 135 of customs act 1967 in ...."]
136 PART XIV OFFENCES AND PENALTIES-136. Penalty for assaulting or obstructing officers of customs and rescuing goods.

Every person who:

(a) assaults, obstructs, hinders, threatens or molests any officer of customs or other public servant or any person acting in his aid or assistance or duly employed for the prevention of smuggling, in the execution of his duty or in the due seizing of any goods liable to seizure under this Act;

[Am. by Act A1571/2018]

(b) rescues or endeavours to rescue, or causes to be rescued, any goods which have been duly seized or any person who has been detained; or

[Am. by Act A1571/2018]

(c) before or after any seizure staves, breaks or otherwise destroys any package or goods to prevent the seizure thereof or the securing of the same,

shall for any such offence be liable:

(i) on the first conviction, to imprisonment for a term not exceeding *five years or to a fine not exceedin
137 PART XIV OFFENCES AND PENALTIES-137. Penalty for offering or receiving bribes.

(1) If any officer of customs or other person duly employed for the prevention of smuggling:

(a) makes any collusive seizure or delivers up or makes any agreement to deliver up or not to seize any vessel or aircraft or other means of conveyance, or any goods liable to seizure;

(b) accepts, agrees to accept, or attempts to obtain, any bribe, gratuity, recompense or reward for the neglect or nonperformance of his duty; or

(c) conspires or connives with any person to import or export or is in any way concerned in the importation or exportation of any goods liable to customs duties or any goods prohibited to be imported or exported for the purpose of seizing any vessel, aircraft or conveyance or any goods and obtaining any reward for such seizure or otherwise,

every such officer so offending shall be guilty of an offence against this Act and shall, on conviction, be liable to imprisonment for a ter
138 PART XIV OFFENCES AND PENALTIES-138. Penalty for offences not otherwise provided for.

Every omission or neglect to comply with, and every act done or attempted to be done contrary to, the provisions of this Act, 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 be liable to a fine of not exceeding **fifty thousand ringgit or to imprisonment for a term not exceeding five years or to both.

[Am. by Act A1571/2018]

**NOTE-Previously "ten thousand ringgit"-see Customs (Amendment) Act 2001 [Act A1109].

139 PART XIV OFFENCES AND PENALTIES-139. Attempts and abetments.

Whoever attempts to commit any offence punishable under this Act, or abets the commission of such offence, shall be punishable with the punishment provided for such offence.

140 PART XIV OFFENCES AND PENALTIES-140. Offences by bodies of persons and by servants and agents.

(1) Where an offence against this Act or any regulation made thereunder has been committed by a company, a firm, a society, an association or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the company, firm, society, association or other body of persons or was purporting to act in such capacity shall be deemed to be guilty of that offence unless he proves that the offence was committed without his consent or connivance and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances.

[Am. Act A1099]

(2) Where any person would be liable under this Act to any punishment, penalty or forfeiture for any act, omission, neglect or default he shall be liable to the same punis
141 PART XIV OFFENCES AND PENALTIES-141. Rewards.

The Director General may order such rewards as he may deem fit to be paid to any officer or other person for services rendered in connection with the detection of cases of smuggling or of offences under this Act, or in connection with any seizures made under this Act.

141A PART XIVA CUSTOMS APPEAL TRIBUNAL-141A. Interpretation.

In this Part, unless the context otherwise requires:

"Chairman" means the Chairman of the Tribunal appointed under paragraph 141C(1) (a) ;

"Deputy Chairman" means the Deputy Chairman of the Tribunal appointed under paragraph 141C(1) (a) ;

"Secretary" means the Secretary to the Tribunal appointed under section 141H;

"Tribunal" means the Customs Appeal Tribunal established under section 141B.

[Ins. Act A1282]

141B PART XIVA CUSTOMS APPEAL TRIBUNAL-141B. Establishment of Tribunal.

A tribunal to be known as "the Customs Appeal Tribunal" is established.

[Ins. Act A1282]

141C PART XIVA CUSTOMS APPEAL TRIBUNAL-141C. Membership of Tribunal.

(1) The Tribunal shall consist of the following members who shall be appointed by the Minister:

(a) a Chairman and not more than two Deputy Chairmen from amongst members of the Judicial and Legal Service; and

[Am. by Act A1571/2018]

(b) not less than seven other members as the Minister deems fit from amongst the persons who, in the opinion of the Minister, have wide knowledge or extensive experience in any field of activities relating to customs or taxation.

[Am. by Act A1571/2018]

(2) The members referred to in paragraph (1) (b) :

(a) shall hold office for a term not exceeding three years; and

(b) shall be eligible for reappointment upon the expiry of his term of office but shall not be appointed for more than three consecutive terms.

[Ins. Act A1282] <
141D PART XIVA CUSTOMS APPEAL TRIBUNAL-141D. Temporary exercise of functions of Chairman.

Where the Chairman is for any reason unable to perform his functions or during any period of vacancy in the office of the Chairman, the Deputy Chairman shall perform the functions of the Chairman.

[Ins. Act A1282]

141E PART XIVA CUSTOMS APPEAL TRIBUNAL-141E. Revocation of appointment.

The Minister may revoke the appointment of a member of the Tribunal appointed under paragraph 141C(1) (b) if:

(a) his conduct, whether in connection with his duties as a member of the Tribunal or otherwise, has been such as to bring discredit to the Tribunal;

(b) he has become incapable of properly carrying out his duties as a member of the Tribunal;

(c) there has been proved against him, or he has been convicted on, a charge in respect of:

(i) an offence involving fraud, dishonesty or moral turpitude;

(ii) an offence under a law relating to corruption;

(iii) an offence under this Act, the Excise Act 1976 [Act 176] , the Sales Tax Act 2018 [Act 806] or the Service Tax Act 2018, or the repealed Sales Tax Act 1972 [Act 64] , Service Tax Act 1975 [Act 151] or Goods and Services Tax Act 2014 [Act 762] ; or

[
141F PART XIVA CUSTOMS APPEAL TRIBUNAL-141F. Resignation.

A member of the Tribunal appointed under paragraph 141C(1) (b) may at any time resign his office by notice in writing to the Minister.

[Ins. Act A1282]

141FA PART XIVA CUSTOMS APPEAL TRIBUNAL-141FA. Vacation of office.

(1) The office of any member of the Tribunal shall be vacated upon:

(a) his death;

(b) his resignation from office;

(c) expiry of his term of appointment; or

(d) revocation of his appointment by the Minister.

(2) The Minister shall appoint any person in accordance with section 141C to replace the Chairman, Deputy Chairman or any other member during the vacancy in the office of the Chairman, Deputy Chairman or the other member.

(3) The exercise of the powers or the performance of the functions of the Tribunal is not affected only because of there being a vacancy in the membership of the Tribunal.

[Ins. by Act A1571/2018]

141G PART XIVA CUSTOMS APPEAL TRIBUNAL-141G. Remuneration.

All members of the Tribunal shall be paid such remuneration as the Minister may determine.

[Ins. Act A1282]

141H PART XIVA CUSTOMS APPEAL TRIBUNAL-141H. Secretary to Tribunal and other officers.

(1) There shall be appointed a Secretary to the Tribunal and such number of officers as may be necessary for carrying out the functions of the Tribunal.

(2) The Chairman shall have general control of the Secretary and officers of the Tribunal.

(3) The Secretary to the Tribunal shall be deemed to be an officer of the Tribunal.

[Ins. Act A1282]

141I PART XIVA CUSTOMS APPEAL TRIBUNAL-141I. Public servant.

All members, officers and the Secretary of the Tribunal while discharging their duties shall be deemed to be public servants within the meaning of the Penal Code [ Act 574 ].

[Ins. Act A1282]

141J PART XIVA CUSTOMS APPEAL TRIBUNAL-141J. Hearing of appeals.

(1) The sitting of every appeal shall consist of a panel of three members.

(2) In every appeal proceedings, the Tribunal shall be presided by:

(a) the Chairman;

(b) a Deputy Chairman; or

(c) any other member appointed by the Chairman.

(3) The decision of the Tribunal shall be determined in accordance with the opinion of the majority of the members of the panel.

(4) Where a member of the panel under subsection (1), other than the person presiding over the proceedings referred to in subsection (2), dies or becomes incapable of exercising his functions as a member, the proceedings shall continue before, and decision shall be given by, the remaining members of the panel, and the panel shall, for the purposes of the proceedings, be deemed to be duly constituted notwithstanding the death or incapability of the member as aforesaid.

(5) In the case whe
141K PART XIVA CUSTOMS APPEAL TRIBUNAL-141K. Hearing by single member.

Notwithstanding section 141J, if the Chairman deems it fit in the interest of achieving expeditious and efficient conduct of the appeal, the proceedings of the appeal shall be presided over by any of the following persons sitting alone:

(a) the Chairman;

(b) any of the Deputy Chairmen; or

(c) any other member of the Tribunal as the Chairman may determine.".

[Subs. by Act A1571/2018]

141L PART XIVA CUSTOMS APPEAL TRIBUNAL-141L. Disclosure of interest.

(1) A member of the Tribunal having, directly or indirectly, by himself or his family member, any interest in an appeal brought before him as a member, such member shall, immediately, disclose the fact and the nature of his interest to the Chairman.

(2) Upon receipt of the disclosure of interest under subsection (1), the Chairman shall appoint another member to hear and dispose of the appeal.

[Ins. Act A1282]

141M PART XIVA CUSTOMS APPEAL TRIBUNAL-141M. Jurisdiction of Tribunal.

(1) The Tribunal shall have jurisdiction to determine any appeal made under section 143 of the Act, section 47 of the Excise Act 1976, subsection 96(5) of the Sales Tax Act 2018, section 81 of the Service Tax Act 2018, and section 126 of the repealed Goods and Services Tax Act 2014 as provided under section 5 of the Goods and Services Tax (Repeal) Act 2018 [Act 805] .

[Am. by Act A1571/2018]

(2) Without affecting subsection (1), the Minister may by order prescribe any additional matters to be within the jurisdiction

of the Tribunal.

(3) An appellant may lodge with the Tribunal an appeal in the prescribed form together with the prescribed fee.

[Ins. Act A1282]

141N PART XIVA CUSTOMS APPEAL TRIBUNAL-141N. Exclusion of jurisdiction of court.

(1) Where an appeal is lodged with the Tribunal and the appeal is within the jurisdiction of the Tribunal, the issues in dispute in such appeal, whether as shown in the initial appeal or as emerging in the course of the hearing, shall not be the subject of proceedings between the same parties in any court unless:

(a) the proceedings before the court were commenced before the appeal was lodged with the Tribunal; or

(b) the appeal before the Tribunal is withdrawn, abandoned or struck out.

(2) Where paragraph (1) (a) applies, the issues in dispute in the appeal to which those proceedings relate, whether as shown in the initial appeal or as emerging in the course of the hearing, shall not be the subject of proceedings between the same parties before the Tribunal unless the appeal before the court is withdrawn, abandoned or struck out.

[Ins. Act A1282]

141O PART XIVA CUSTOMS APPEAL TRIBUNAL-141O. Notice of appeal and hearing.

Upon an appeal being lodged under section 141M, the Secretary shall give notice of the details of the day, time and place of hearing in the prescribed form to the Director General and the appellant.

[Ins. Act A1282]

141P PART XIVA CUSTOMS APPEAL TRIBUNAL-141P. Negotiation for settlement.

(1) The Tribunal shall, as regards every appeal within its jurisdiction, assess whether, in all the circumstances, it is appropriate for the Tribunal to assist the parties to the proceedings to negotiate an agreed settlement in relation to the appeal.

(2) Without limiting the generality of subsection (1), in making an assessment the Tribunal shall have regard to any factor that in the opinion of the Tribunal, are likely to impair the ability of either or both of the parties to negotiate an agreed settlement.

(3) Where the parties reach an agreed settlement, the Tribunal shall approve and record the settlement and the settlement shall then take effect as if it were a decision of the Tribunal.

(4) Where:

(a) it appears to the Tribunal that it would not be appropriate for it to assist the parties to negotiate an agreed settlement in relation to the appeal; or

(b) the parties are unable to reach an
141Q PART XIVA CUSTOMS APPEAL TRIBUNAL-141Q. Representation at hearing.

For the purpose of an appeal before the Tribunal:

(a) the Director General may be represented by any officer authorized by him; and

(b) the appellant may conduct the appeal himself or be represented by any person duly authorized by him.

[Subs. by Act A1571/2018]

141R PART XIVA CUSTOMS APPEAL TRIBUNAL-141R. Proceedings to be closed.

(1) Unless agreed by the parties to the appeal, all proceedings before the Tribunal shall be closed from the public.

[Ins. Act A1282]

(2) Notwithstanding subsection (1), where the Tribunal is of the opinion that it would be in the interest of the public, the Tribunal may allow the publication of the facts of the appeal, decision of the appeal and reasons for the decision.

[Ins. by Act A1571/2018]

(3) Notwithstanding subsection (2), the Tribunal shall not publish information the disclosure of which is prohibited or restricted by or under this Act or any other written law.

[Ins. by Act A1571/2018]

141S PART XIVA CUSTOMS APPEAL TRIBUNAL-141S. Evidence.

(1) Any proceedings before the Tribunal shall be conducted without regard to formality and technicality and the Tribunal may:

(a) procure and receive all such evidence on oath or affirmation, whether written or oral, and examine all such persons as witnesses, as the Tribunal thinks necessary to procure, receive or examine;

(b) require the production before it of books, papers, documents, records and things;

(c) administer such oath, affirmation or statutory declaration as the case may be;

(d) seek and receive such other evidence and make such other inquiries as it thinks fit;

(e) summon the parties to the proceedings or any other person to attend before it to give evidence or to produce any document, records or other thing in his possession or otherwise to assist the Tribunal in its deliberations;

(f) receive expert evidence; and

(g) g
141T PART XIVA CUSTOMS APPEAL TRIBUNAL-141T. Decision of the Tribunal.

(1) The Tribunal shall make its decision without delay and where practicable, within sixty days from the first day the hearing before the Tribunal commences.

(2) The Tribunal shall have the power:

(a) to affirm the decision of the Director General;

(b) to vary the decision of the Director General; or

(c) to set aside the decision of the Director General and substitute it with a new decision.

(3) The Tribunal shall give its reason for its decision in any appeal heard before it.

[Ins. Act A1282]

141TA PART XIVA CUSTOMS APPEAL TRIBUNAL-141TA. Provisions relating to costs and expenses.

The Tribunal may make an award as to costs and expenses as may be prescribed and may determine to what extent the costs and expenses are to be paid:

(a) by the appellant, if the Tribunal is satisfied that the appellant had conducted his case in a frivolous or vexatious manner; or

(b) by any party to the appeal, if the Tribunal is satisfied that in all circumstances of the case it would be unjust and inequitable not to award the costs and expenses.".

141U PART XIVA CUSTOMS APPEAL TRIBUNAL-141U. Decision and settlement to be recorded in writing.

The Tribunal shall make or cause to be made a written record of the terms of:

(a) every agreed settlement reached by the parties under subsection 141P(3); and

(b) every decision made by it under section 141T.

[Ins. Act A1282]

141V PART XIVA CUSTOMS APPEAL TRIBUNAL-141V. Decision of Tribunal to be final.

(1) A decision of the Tribunal shall be:

(a) final and binding on all parties to the proceedings;

and

(b) deemed to be an order of a Sessions Court and be enforced accordingly by the parties to the proceedings.

(2) For the purpose of subsection (1) (b) , the Secretary shall send a copy of the decision made by the Tribunal to the Sessions Court having jurisdiction in the place to which the decision relates or in the place where the decision was made and the Court shall cause the copy to be recorded.

[Ins. Act A1282]

141W PART XIVA CUSTOMS APPEAL TRIBUNAL-141W. Appeal to the High Court.

Any person aggrieved by the decision of the Tribunal may appeal to the High Court on a question of law or of mixed law and fact.

[Ins. Act A1282]

141X PART XIVA CUSTOMS APPEAL TRIBUNAL-141X. Tribunal to adopt procedure.

Subject to this Act, the Tribunal may adopt such procedure as it thinks fit and proper.

[Ins. Act A1282]

141Y PART XIVA CUSTOMS APPEAL TRIBUNAL-141Y. Want of form.

No proceedings, decision or document of the Tribunal shall be set aside or quashed for want of form.

[Ins. Act A1282]

141Z PART XIVA CUSTOMS APPEAL TRIBUNAL-141Z. Disposal of documents, etc .

(1) The Tribunal may, at the conclusion of the proceedings before it, order that any document, record, material, thing, goods or other property produced during the proceedings be delivered to the rightful owner or be disposed of in such manner as it thinks fit.

(2) Where no person has taken delivery of the document, record, material, things, goods or other property referred to in subsection (1) after a period of six months, the ownership in the document, record, material, thing, goods or other property shall be deemed to have passed to and become vested in the Government.

[Ins. Act A1282]

141AA PART XIVA CUSTOMS APPEAL TRIBUNAL-141AA. Act or omission done in good faith.

No action or suit shall be instituted or maintained in any court against:

(a) the Tribunal;

(b) a member of the Tribunal; or

(c) any person authorized to act for or on behalf of the Tribunal,

for any act or omission done in good faith in the performance of its or his functions and the exercise of its or his powers under this Act.

[Ins. Act A1282]

141AB PART XIVA CUSTOMS APPEAL TRIBUNAL-141AB. (Regulations in respect of the Tribunal.

1) The Minister may make such regulations as may be necessary or expedient in respect of the Tribunal.

(2) Without prejudice to the generality of subsection (1), regulations may be made for:

(a) prescribing the responsibilities of members of the Tribunal;

(b) prescribing the procedure of the Tribunal;

(c) prescribing the forms to be used in the proceedings under this Part;

(d) prescribing and imposing fees and providing the manner for collecting and disbursing such fees;

(e) prescribing anything required to be prescribed under this Part.

[Ins. Act A1282]

142 PART XV REGULATIONS-142. Power to make regulations.

The Minister may make regulations;

(1) to regulate the powers and duties to be exercised and performed by officer of customs;

(2) to regulate the conduct of all matters relating to the collection of customs duties including the time of payment hereof and the imposition of a surcharge for late payment;

(3) to prescribe the time and the manner for payment of customs duties in Sarawak;

(4) to prescribe customs ports and legal landing places within those customs ports for the landing and shipping of goods imported, exported or transported by sea, and to define the limits of such ports and landing places and to prescribe the goods that may be landed or shipped thereat;

(5) to prescribe places of import and export by road and rail and the routes to be used for the import and export of goods by road;

(6) to prescribe customs airports for the import or export of goods by air;

(7) to prescribe inland custo
143 PART XVI GENERAL-143. 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 form and manner as determined by the Director General.

[Am. by Act A1669]

(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 128(3).

(5) Any person aggrieved by any decision of the Director General under subsection (3) or any other p
143A PART XVI GENERAL-143A. Deleted by Act A1282 .

[Deleted by Act A1282]

144 PART XVI GENERAL-144. Powers of Director General to charge fees.

The Director General may charge such fee as he may consider reasonable in respect of any act or service done or rendered by the Customs Department which is not required to be done or rendered under this Act and for which no fees is prescribed by any written law.

145 PART XVI GENERAL-145. [Deleted by Act A1669] .

(Deleted by Act A1669:s.14)

145A PART XVI GENERAL-145A. Customs 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 131, shall not relieve any person from the liability to pay for customs duty, penalty or surcharge under this Act.

[Ins. by Act A1580/2018]

145B PART XVI GENERAL-145B. 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 customs;

(b) any police officer having the powers of a senior officer of customs or officer of customs under section 8;

(c) any person employed under section 10; and

(d) the authorized body and issuing authority,

for or in respect of any act, neglect or default done or committed by him or it in good faith or any omission omitted by him or it in good faith in such capacity.

[Ins. by Act A1593]

145C PART XVI GENERAL-145C. Power to extend period.

Where, by this Act, a period is specified within which an act or thing is to be done by a person, and the Minister is satisfied that the act or thing could not be completed in that period due to the occurrence of public emergency or public health crisis, the Minister may, upon such terms and conditions as the Minister thinks fit, extend the period for the completion of the act or thing before the expiration of the period.

[Ins. by Act A1669]

145D PART XVI GENERAL-145D. Power to modify terms and conditions.

(1) Where terms and conditions are imposed pursuant to this Act, the Minister may, on the advice of the Director General, from time to time modify the terms and conditions for the purpose of carrying out the objects of this Act.

(2) Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating:

(a) the terms and conditions as modified; and

(b) the date the terms and conditions as modified take effect.

(3) The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).

(4) Where the terms and conditions were initially imposed by the Director General pursuant to this Act, the terms and conditions as modified by the Minister shall be deemed to have been imposed by the Director General.

(5) For the purposes of this section, "modify"
146 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-146. [Deleted by Act 329] .

[Deleted by Act 329]

147 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-147. [Deleted by Act 329] .

[Deleted by Act 329]

148 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-148. [Deleted by Act 329] .

[Deleted by Act 329]

149 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-149. [Deleted by Act 329] .

[Deleted by Act 329]

150 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-150. [Deleted by Act 329] .

[Deleted by Act 329]

151 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-151. [Deleted by Act 329] .

[Deleted by Act 329]

152 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-152. [Deleted by Act 329] .

[Deleted by Act 329]

153 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-153. [Deleted by Act 329] .

[Deleted by Act 329]

154 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-154. 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;

"principal customs area" means Malaysia exclusive of Labuan and Langkawi.

155 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-155. Customs duties on goods imported into or exported from Labuan or transported to or from Labuan from or to the principal customs area.

(1) Notwithstanding anything to the contrary contained in this Act :

(a) no import duty shall be payable upon any goods imported into Labuan, other than goods which the Minister may from time to time declare by order published in the Gazette ;

[Subs. Act A1162]

(b) no export duty shall be payable upon any goods exported from Labuan;

(c) import 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;

(d) export duty shall be payable upon all dutiable goods transported from the principal customs area to Labuan to all intents as if such transportation from the principal customs area were export from Malaysia;

(e) the Minister may, by order, prescribe the meaning of the word "va
156 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-156. 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 XII shall apply to goods transported to or from Labuan from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Labuan were a place outside Malaysia.

157 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-157. Declaration of goods transported from Labuan to the principal customs area.

The person in charge of any vehicle, vessel or aircraft on which goods are transported from Labuan to the principal customs area shall make a declaration in the form and manner as determined by the Director General.

[Am. by Act A1669]

158 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-158. Dutiable goods to be deemed to be non-dutiable while in Labuan.

Except for the purposes of section 48, any dutiable goods, other than goods declared by the Minister under paragraph (a) of subsection (1) of section 155 or deemed to have been declared by the Minister under that section, shall, while in Labuan, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.

[Am. Act A1162]

159 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-159. Collection of duties in Labuan.

In making regulations under section 142 the Minister may provide :

(a) for the collection in Labuan of customs 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 person or vessels or aircraft transporting such goods.

160 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-160. Application of Part X to goods transported to Labuan.

The provisions of Part X (which deals with drawback) shall apply to goods (other than goods declared by the Minister under paragraph (a) of subsection (1) of section 155 or deemed to have been declared by the Minister under that section), transported from the principal customs area to Labuan as if such goods had been re-exported.

[Am. Act A1162]

161 PART XIX SPECIAL PROVISIONS DEALING WITH SABAH AND SARAWAK-161. Agreements between Sabah and Sarawak relating to movement of goods.

Notwithstanding anything to the contrary contained 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.

162 PART XIX SPECIAL PROVISIONS DEALING WITH SABAH AND SARAWAK-162. Saving in respect of vessels entering territorial waters due to circumstances beyond the Master's control or in respect of local craft from any other place without clearance or manifest.

Notwithstanding anything to the contrary contained in this Act, sections 44 and 45 shall not apply in Sabah and Sarawak to :

(a) any vessel, the Master of which satisfies the proper officer of customs that its entry into the waters of Malaysia was due to circumstances beyond his control, and that its entry and the reason therefor was at the first possible opportunity reported to the nearest customs or police authority, and that after such entry no person on board or connected with the vessel has done any act contrary to any written law; or

(b) any local craft if the person in charge thereof can show to the satisfaction of a proper officer of customs that he has come from a place of departure from which it is unusual to grant or carry clearances or manifests.

163 PART XIX SPECIAL PROVISIONS DEALING WITH SABAH AND SARAWAK-163. Time and manner of payment of duty in Sarawak.

Notwithstanding anything to the contrary contained in this Act, all customs duties payable in Sarawak under this Act shall be paid within such period after the date of importation or exportation, or loading of the goods for transhipment for export, as the case may be, as the Minister may by regulation made hereunder provide, or in default of any such regulation, before such goods are removed from customs control:

Provided that the customs duty on goods stored in a customs licensed or approved warehouse in accordance with any regulation made hereunder in that behalf shall be paid at such time and in such manner as may be prescribed by such regulations.

163A PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163A. 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.

"principal customs area" means Malaysia exclusive of Labuan, Langkawi and Tioman.

[Am. by Act A1162]

163B PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163B. Customs duties relating to Langkawi.

(1) Notwithstanding anything to the contrary contained in this Act :

(a) no import duty shall be payable upon any goods imported into Langkawi, other than goods which the Minister may from time to time declare by order published in the Gazette ;

[Am. by Act A1162]

(b) no export duty shall be payable upon any goods exported from Langkawi, other than any goods which the Minister may from time to time declare by order published in the Gazette ;

(c) import duty shall be payable upon all dutiable goods transported to the principal customs area from Langkawi as if such transportation to the principal customs area were importation into Malaysia;

(d) export duty shall be payable upon all dutiable goods transported from the principal customs area to Langkawi to all intents as if such transportation from the principal customs area were
163C PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163C. 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, other than sections 81, 82, 83, 84, 85, 86 87 and 87A thereof, 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 for or to a place outside Malaysia, and without prejudice to the above generality, the provisions of Part XII shall apply to goods transported to or from Langkawi from or to the principal customs area and to persons and vehicles transporting such goods as if Langkawi were a place outside Malaysia.

[Am. Act A1162 - Prior text read - "the provisions of this Act, other than sections 81, 82, 83, 84, 85, 86 and 87 thereof, shall with such modifications and adaptations as may
163D PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163D. Declaration of goods transported from Langkawi into the principal customs area.

The person in charge of any vessel or aircraft on which goods are transported from Langkawi to the principal customs area shall make a declaration in the form and manner as determined by the Director General.

[Am. by Act A1669]

163E PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163E. Dutiable goods to be deemed to be non-dutiable while in Langkawi.

Except for the purpose of section 48, any dutiable goods, other than goods declared by the Minister under paragraph (a) of subsection (1) of section 163B 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.

[Am. by Act A1162]

163F PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163F. Collection of duties in Langkawi.

In making regulations under section 142, the Minister may provide for the collection in Langkawi of the customs duties payable in respect of goods transported or about to be transported from or to Langkawi to or from the principal customs area.

163G PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163G. Application of Part X to goods transported to Langkawi.

The provisions of Part X which deals with drawback shall apply to goods other than goods declared by the Minister under paragraph (a) of subsection (1) of section 163B 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 exported.

[Am. by Act A1162]

163H PART XIXB SPECIAL PROVISIONS DEALING WITH THE JOINT DEVELOPMENT AREA-163H. 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 form 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.

163I PART XIXB SPECIAL PROVISIONS DEALING WITH THE JOINT DEVELOPMENT AREA-163I. Customs duty payable on importation into or exportation from Joint Development Area.

(1) Import duty shall be payable on all goods imported into the Joint Development Area.

(2) Export duty shall be payable on all goods exported from the Joint Development Area.

163J PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163J. Interpretation.

In this Part, unless the context otherwise requires-

"Tioman" means the Island of Tioman and the islands of Soyak, Rengis, Tumok, Tulai, Chebeh, Labas, Sepoi and Jahat;

"principal customs area" means Malaysia exclusive of Labuan, Langkawi and Tioman.

[Ins. Act A1162]

163K PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163K. Customs duties relating to Tioman.

(1) Notwithstanding anything to the contrary contained in this Act-

(a) no import duty shall be payable upon any goods imported into Tioman, other than goods which the Minister may from time to time declare by order published in the Gazette ;

(b) no export duty shall be payable upon any goods exported from Tioman, other than goods which the Minister may from time to time declare by order published in the Gazette ;

(c) import 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;

(d) export duty shall be payable upon all dutiable goods transported from the principal customs area to Tioman to all intents as if such transportation from the principal customs area were export from Malaysia; and

(e) the Minister may
163L PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163L. Transportation of goods from or to Tioman to or from 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, other than sections 81, 82, 83, 84, 85, 86, 87 and 87A thereof, 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 XII 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 as if Tioman were a place outside Malaysia.

[Ins. by Act A1162]

163M PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163M. Declaration of goods transported from Tioman to the principal customs area.

The person in charge of any vessel or aircraft on which goods are transported from Tioman to the principal customs area shall make a declaration in the form and manner as determined by the Director General.

[Am. Act A1669; Ins. by Act A1162]

163N PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163N. Dutiable goods to be deemed to be non-dutiable while in Tioman.

Except for the purpose of section 48, any dutiable goods, other than goods declared by the Minister under paragraph (a) of subsection (1) of section 163 K 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. by Act A1162]

163O PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163O. Collection of duties in Tioman.

In making regulations under section 142, the Minister may provide for the collection in Tioman of the customs duties payable in respect of goods transported or about to be transported from or to Tioman to or from the principal customs area.

163P PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163P. Application of Part X to goods transported to Tioman.

The provisions of Part X which deals with drawback shall apply to goods other than goods declared by the Minister under paragraph (a) of subsection (1) of section 163 K 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 exported.

[Ins. by Act A1162]

164 PART XX SINGAPORE PREVENTIVE VESSELS-164. Interpretation.

In this Part :

"Singapore preventive vessel" means any vessel owned or employed by the Government of Singapore for the prevention of smuggling;

"preventive flag" means a flag prescribed under the provision of paragraph (11) of section 142.

165 PART XX SINGAPORE PREVENTIVE VESSELS-165. Powers of master of Singapore preventive vessel.

It shall be lawful for the master or other persons having the charge or command of a Singapore preventive vessel, on hoisting a preventive flag, to exercise with such assistance as he may consider necessary within the territorial waters or upon any vessel or islet therein, or upon any landing place or wharf abutting thereon, all the powers conferred by section 109, 110, 114 and 116 (1).

166 PART XX SINGAPORE PREVENTIVE VESSELS-166. How person arrested dealt with.

Every person arrested and every article seized under the powers conferred by section 165 shall, without unnecessary delay, be taken to a police station or to a customs office.

167 PART XX SINGAPORE PREVENTIVE VESSELS-167. Offence.

Any person who obstructs or hinders any person lawfully exercising any of the powers conferred by section 165 or any person acting in his assistance shall be guilty of an offence against this Act.

168 PART XX SINGAPORE PREVENTIVE VESSELS-168. Master and crew of Singapore preventive vessel to be public servants.

The master or other person having the charge or command of a Singapore preventive vessel and all members of the crew thereof shall, while such vessel is within the territorial waters, be deemed to be public servants within the meaning of the Penal Code.

169 PART XXI REPEAL-169. Repeal and saving.

(1) The written laws specified in the Schedule are hereby repealed.

(2) Unless the contrary intention appears in this Act :

(a) all persons, things and circumstances appointed or created by or under any of the laws repealed by subsection (1) or existing or continuing under any of such laws immediately before the commencement of this Act shall, under and subject to this Act and regulations made thereunder, continue to have the same status, operation and effect as they respectively would have had as if such laws had not been so repealed; and

(b) in particular and without effecting the generality of paragraph (a) such repeal shall not affect licences, permits, appointments, orders, rules and regulations issued or made under or by virtue of the aforesaid laws and in force immediately before the commencement of this Act and such licences, permits, appointments, orders, rules and regulations sha

*Where the fine*	*The period may extend to*
does not exceed fifty ringgit	two months
exceeds fifty ringgit but does not exceed one hundred ringgit	four months