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CUSTOMS ACT 1967 (REVISED - 1980)

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1 PART I PRELIMINARY-1. Short title.
2 PART I PRELIMINARY-2. Interpretation.
3 PART II APPOINTMENT AND POWERS OF OFFICERS-3. Appointment of Director General, Deputy Director General and other officers.
4 PART II APPOINTMENT AND POWERS OF OFFICERS-4. Appointment of Customs Officers.
5 PART II APPOINTMENT AND POWERS OF OFFICERS-5. Investment of powers of senior officer of customs by Director General.
6 PART II APPOINTMENT AND POWERS OF OFFICERS-6. Officers of customs to be public servants.
7 PART II APPOINTMENT AND POWERS OF OFFICERS-7. Officers of customs exempted from serving as jurors or assessors.
8 PART II APPOINTMENT AND POWERS OF OFFICERS-8. Powers of police officers.
8A PART II APPOINTMENT AND POWERS OF OFFICERS-8A. Minister may prescribe uniforms, etc.
9 PART II APPOINTMENT AND POWERS OF OFFICERS-9. Badges and Authority cards to be produced.
9A PART II APPOINTMENT AND POWERS OF OFFICERS-9A. Unlawful use, possession, etc. of uniform, etc.
10 PART II APPOINTMENT AND POWERS OF OFFICERS-10. Persons employed on customs duty to be deemed proper officers of customs for such service.
10A PART IIA CUSTOMS RULING AND PUBLIC RULING-10A. Application for customs ruling.
10B PART IIA CUSTOMS RULING AND PUBLIC RULING-10B. Making of customs ruling.
10C PART IIA CUSTOMS RULING AND PUBLIC RULING-10C. Amendment, modification or revocation of customs ruling.
10D PART IIA CUSTOMS RULING AND PUBLIC RULING-10D. Director General to declare rulings to be null, etc.
10E PART IIA CUSTOMS RULING AND PUBLIC RULING-10E. Receiving of two customs rulings.
10F PART IIA CUSTOMS RULING AND PUBLIC RULING-10F. Public ruling.
11 PART III LEVYING OF CUSTOMS DUTIES-11. Power of Minister to fix customs duties by orders.
11A PART III LEVYING OF CUSTOMS DUTIES-11A. No customs duty levied on goods bona fide in transit and transhipment.
12 PART III LEVYING OF CUSTOMS DUTIES-12. Power to fix value.
13 PART III LEVYING OF CUSTOMS DUTIES-13. Classification and valuation by proper officer of customs.
13A PART III LEVYING OF CUSTOMS DUTIES-13A. Payment of customs duty under protest.
13B PART III LEVYING OF CUSTOMS DUTIES-13B. Director General to determine questions on classification and valuation.
14 PART III LEVYING OF CUSTOMS DUTIES-14. Powers of Minister to exempt.
14A PART III LEVYING OF CUSTOMS DUTIES-14A. Minister may remit customs duty, etc.
15 PART III LEVYING OF CUSTOMS DUTIES-15. Reimposition of duty.
16 PART III LEVYING OF CUSTOMS DUTIES-16. Refund of duty or other charges overpaid or erroneously paid.
17 PART III LEVYING OF CUSTOMS DUTIES-17. Payment of duty, etc., short paid or erroneously refunded.
17A PART III LEVYING OF CUSTOMS DUTIES-17A. Recovery of customs duty, etc. from persons leaving Malaysia.
17B PART III LEVYING OF CUSTOMS DUTIES-17B. Payment by instalments.
18 PART III LEVYING OF CUSTOMS DUTIES-18. Remission of import duty on goods damaged, destroyed or lost before removal from customs control.
19 PART III LEVYING OF CUSTOMS DUTIES-19. Calculation of customs duty.
20 PART III LEVYING OF CUSTOMS DUTIES-20. Calculation of export duty.
21 PART III LEVYING OF CUSTOMS DUTIES-21. Time of importation and exportation when duty is imposed or repealed.
22 PART III LEVYING OF CUSTOMS DUTIES-22. Questions in respect of goods deemed to be dutiable.
22A PART III LEVYING OF CUSTOMS DUTIES-22A. Certificate of Director General admissible in evidence.
22B PART III LEVYING OF CUSTOMS DUTIES-22B. Recovery of customs duty, etc., as a civil debt.
22C PART III LEVYING OF CUSTOMS DUTIES-22C. Joint and several liability of director, etc.
23 PART IV IMPORTATION AND EXPORTATION-23. Time and place of landing goods inwardly.
24 PART IV IMPORTATION AND EXPORTATION-24. Places of landing of goods imported by air.
25 PART IV IMPORTATION AND EXPORTATION-25. Time and place of import by rail or road.
26 PART IV IMPORTATION AND EXPORTATION-26. Time and place of loading goods for export by sea.
27 PART IV IMPORTATION AND EXPORTATION-27. Transportation by sea of goods liable to export duty to another customs port.
28 PART IV IMPORTATION AND EXPORTATION-28. Time and place of export by rail or road.
29 PART IV IMPORTATION AND EXPORTATION-29. Exportation by air.
29A PART IV IMPORTATION AND EXPORTATION-29A. Importation or exportation by pipeline.
29B PART IV IMPORTATION AND EXPORTATION-29B. Importation or exportation by other means.
30 PART IV IMPORTATION AND EXPORTATION-30. Exemption from provisions of sections 23, 24, 25, 26, 28 and 29.
31 PART IV IMPORTATION AND EXPORTATION-31. Power of Minister to prohibit imports or exports.
32 PART IV IMPORTATION AND EXPORTATION-32. Transportation by sea of goods of a class the export of which is prohibited.
33 PART IV IMPORTATION AND EXPORTATION-33. Saving in respect of certain navigable rivers.
34 PART IV IMPORTATION AND EXPORTATION-34. Power of Director General to require security.
35 PART IV IMPORTATION AND EXPORTATION-35. Presumption as to export.
35A PART IV TRANSIT AND TRANSHIPMENT-35A. Transits allowed.
35B PART IV TRANSIT AND TRANSHIPMENT-35B. Commencement and completion of transit procedure.
35C PART IV TRANSIT AND TRANSHIPMENT-35C. Safeguard against any unauthorized interference with goods in transit.
35D PART IV TRANSIT AND TRANSHIPMENT-35D. Determination of customs ports and airports for transit.
35E PART IV TRANSIT AND TRANSHIPMENT-35E. Determination on routes for transit.
35F PART IV TRANSIT AND TRANSHIPMENT-35F. Persons entitled to submit declaration for transit.
35G PART IV TRANSIT AND TRANSHIPMENT-35G. Movement of goods in transit.
35H PART IV TRANSIT AND TRANSHIPMENT-35H. Licensed carrier.
35I PART IV TRANSIT AND TRANSHIPMENT-35I. Transhipment goods to be deposited in warehouse.
35J PART IV TRANSIT AND TRANSHIPMENT-35J. Commencement and completion of transhipment procedures.
35K PART IV TRANSIT AND TRANSHIPMENT-35K. Safeguard against any unauthorized interference with goods under transhipment.
35L PART IV TRANSIT AND TRANSHIPMENT-35L. Non-compliance with completion periods.
35M PART IV TRANSIT AND TRANSHIPMENT-35M. Delivery of goods for transhipment for loading on board outgoing vessel or aircraft.
35N PART IV TRANSIT AND TRANSHIPMENT-35N. Responsibilities of licensee, owner or person handling goods for transhipment.
36 PART V PORT CLEARANCES-36. Arriving vessels, unless exempted, to be reported, and produce papers.
37 PART V PORT CLEARANCES-37. No vessel unless exempted, to sail without port clearance.
38 PART V PORT CLEARANCES-38. Port clearance before departure.
39 PART V PORT CLEARANCES-39. Vessels exempted from requiring port clearance.
40 PART V PORT CLEARANCES-40. Master of vessel not sailing within 48 hours of port clearance to report to proper officer of customs.
41 PART V PORT CLEARANCES-41. When clearance may be refused.
42 PART V PORT CLEARANCES-42. Application to aircraft.
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.
44 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-44. Hovering.
45 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-45. Goods unaccounted for to be deemed uncustomed.
46 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-46. Missing goods deemed to have been illegally landed.
47 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-47. Proper officer of customs may board vessel in a customs port.
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.
49 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-49. Prohibition of carriage of dutiable goods in local craft.
50 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-50. Bulk not to be broken, etc.
51 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS-51. Application to aircraft.
52 PART VII MANIFESTS-52. Master or agent of arriving vessel to present complete manifest.
53 PART VII MANIFESTS-53. [Deleted].
54 PART VII MANIFESTS-54. Person in charge of local craft to make declaration on arrival.
55 PART VII MANIFESTS-55. Correction to be made on completion of discharge.
56 PART VII MANIFESTS-56. Pilot or agent of arriving aircraft to present complete manifest.
57 PART VII MANIFESTS-57. Outward manifest of vessel to be presented.
58 PART VII MANIFESTS-58. Person in charge of local craft to make declaration before departure.
59 PART VII MANIFESTS-59. Pilot of departing aircraft to present outward manifest.
60 PART VII MANIFESTS-60. Station master to produce railway invoices and waybills.
61 PART VII MANIFESTS-61. Local craft arriving at or leaving certain navigable rivers.
62 PART VII MANIFESTS-62. Saving in respect of exempted vessels and certain aircraft.
63 PART VIII WAREHOUSING-63. Minister may establish customs warehouses.
64 PART VIII WAREHOUSING-64. Goods imported or exported from a collection station.
65 PART VIII WAREHOUSING-65. Licensed warehouse.
65A PART VIII WAREHOUSING-65A. Manufacture and other operations in relation to goods in licensed warehouse.
65B PART VIII WAREHOUSING-65B. Liquidator of company to give notice of winding-up, and set aside duty.
65C PART VIII WAREHOUSING-65C. Appointment of receiver to be notified to the Director General.
65D PART VIII WAREHOUSING-65D. Licensing of duty free shop.
65E PART VIII WAREHOUSING-65E. Licensing of inland clearance depot.
66 PART VIII WAREHOUSING-66. Dutiable goods to be deposited in a warehouse on arrival.
67 PART VIII WAREHOUSING-67. Warehouse deposit receipts.
68 PART VIII WAREHOUSING-68. Power to open and examine packages.
69 PART VIII WAREHOUSING-69. Detention of goods where doubt exists.
70 PART VIII WAREHOUSING-70. Protection of Government from liability.
71 PART VIII WAREHOUSING-71. Protection of officers of customs from liability.
72 PART VIII WAREHOUSING-72. Payment of warehouse rent.
73 PART VIII WAREHOUSING-73. Dangerous goods.
74 PART VIII WAREHOUSING-74. Government lien over goods deposited in a customs warehouse.
75 PART VIII WAREHOUSING-75. Removal of dutiable goods from a warehouse.
76 PART VIII WAREHOUSING-76. Landing of goods for transhipment.
77 PART VIII WAREHOUSING-77. Weighing and handling fees.
78 PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-78. Declaration of dutiable goods imported.
78A PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-78A. Payment of duties of imported goods.
78B PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-78B. Declaration of dutiable goods before arrival.
78C PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-78C. Abandoned goods.
79 PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-79. Declarations to give a full and true account.
80 PART IX DECLARATION OF GOODS A - DUTIABLE GOODS-80. Declaration of dutiable goods to be exported.
81 B - NON-DUTIABLE GOODS-81. Declaration of non-dutiable goods imported by sea or air.
82 B - NON-DUTIABLE GOODS-82. Declaration of non-dutiable goods imported by rail.
83 B - NON-DUTIABLE GOODS-83. Declaration of non-dutiable goods imported by road.
84 B - NON-DUTIABLE GOODS-84. Declaration of non-dutiable goods exported by sea or air.
85 B - NON-DUTIABLE GOODS-85. Declaration of non-dutiable goods exported by rail.
86 B - NON-DUTIABLE GOODS-86. Declaration of non-dutiable goods exported by road.
87 B - NON-DUTIABLE GOODS-87. Declarations to give a full and true account.
88 C - GENERAL PROVISIONS-88. Goods which have been declared at a collection station exempted.
89 C - GENERAL PROVISIONS-89. Saving provision.
90 C - GENERAL PROVISIONS-90. Customs agent.
91 C - GENERAL PROVISIONS-91. Person in charge of goods imported, etc., by road to be deemed agents.
92 C - GENERAL PROVISIONS-92. Declaration to be made in duplicate.
92A C - GENERAL PROVISIONS-92A. DEFINITION of "re-export" in sections 93, 94 and 99.
93 PART X DRAWBACK-93. Conditions under which drawback may be paid.
94 PART X DRAWBACK-94. Declaration by claimant.
95 PART X DRAWBACK-95. Drawback on destroyed goods.
96 PART X DRAWBACK-96. Refund to visitors and owners of samples.
97 PART X DRAWBACK-97. Relief from duty on goods temporarily imported.
98 PART X DRAWBACK-98. Export and reimport of trade sample free of duty.
99 PART X DRAWBACK-99. Drawback on imported goods used in manufacture or in packing.
100 PART XI MISCELLANEOUS PROVISIONS-100. Documents to be produced on demand.
101 PART XI MISCELLANEOUS PROVISIONS-101. Persons legally bound to give information.
102 PART XI MISCELLANEOUS PROVISIONS-102. Service of notices.
103 PART XI MISCELLANEOUS PROVISIONS-103. Baggage of passengers.
104 PART XI MISCELLANEOUS PROVISIONS-104. The proper officer of customs may take samples.
105 PART XI MISCELLANEOUS PROVISIONS-105. Packing of dutiable goods.
106 PART XI MISCELLANEOUS PROVISIONS-106. Addition or deduction of new or altered duties in the case of contract.
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.
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.
106C PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-106C. Additional powers.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
116 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-116. Powers of arrest.
116A PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST [AM. ACT A1099 - PRIOR TEXT READ "SEARCH, SEIZURE AND ARREST"]-116A. Power to examine persons.
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.
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.
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.
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.
117 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-117. (Deleted). .
118 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-118. Magistrate of the First Class to have full jurisdiction.
119 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-119. Burden of proof.
119A PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-119A. Court order.
120 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-120. Proportional examination of goods seized to be accepted by courts.
121 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-121. Evidence of analysis may be given in writing.
122 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-122. Proof as to registration or licensing of vessels and conveyances in Malaysia or Singapore.
122A PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-122A. Proof as to tonnage or build of a craft.
122B PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-122B. Proof as to accuracy of a compass, radar, etc.
122C PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-122C. Proof as to counter-vailing, anti-dumping and safeguard duties payable.
122D PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-122D. Proof as to accuracy of a master or other device for measuring petroleum.
123 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-123. Imprisonment for non-payment of fine.
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.
124A PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-124A. Obligation of secrecy.
125 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-125. Protection of informers from discovery.
125A PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-125A. Confidentiality of information.
126 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-126. Goods liable to seizure liable to forfeiture.
127 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-127. Court to order disposal of goods seized.
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.
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.
130 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-130. Conviction under other law.
131 PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS-131. Compounding of offences.
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.
133 PART XIV OFFENCES AND PENALTIES-133. Penalty on making incorrect declarations and on falsifying documents.
134 PART XIV OFFENCES AND PENALTIES-134. Penalty on refusing to answer questions or on giving false information.
135 PART XIV OFFENCES AND PENALTIES-135. Penalty relating to smuggling offences, evasion of duty, fraud, etc .
136 PART XIV OFFENCES AND PENALTIES-136. Penalty for assaulting or obstructing officers of customs and rescuing goods.
137 PART XIV OFFENCES AND PENALTIES-137. Penalty for offering or receiving bribes.
138 PART XIV OFFENCES AND PENALTIES-138. Penalty for offences not otherwise provided for.
139 PART XIV OFFENCES AND PENALTIES-139. Attempts and abetments.
140 PART XIV OFFENCES AND PENALTIES-140. Offences by bodies of persons and by servants and agents.
141 PART XIV OFFENCES AND PENALTIES-141. Rewards.
141A PART XIVA CUSTOMS APPEAL TRIBUNAL-141A. Interpretation.
141B PART XIVA CUSTOMS APPEAL TRIBUNAL-141B. Establishment of Tribunal.
141C PART XIVA CUSTOMS APPEAL TRIBUNAL-141C. Membership of Tribunal.
141D PART XIVA CUSTOMS APPEAL TRIBUNAL-141D. Temporary exercise of functions of Chairman.
141E PART XIVA CUSTOMS APPEAL TRIBUNAL-141E. Revocation of appointment.
141F PART XIVA CUSTOMS APPEAL TRIBUNAL-141F. Resignation.
141FA PART XIVA CUSTOMS APPEAL TRIBUNAL-141FA. Vacation of office.
141G PART XIVA CUSTOMS APPEAL TRIBUNAL-141G. Remuneration.
141H PART XIVA CUSTOMS APPEAL TRIBUNAL-141H. Secretary to Tribunal and other officers.
141I PART XIVA CUSTOMS APPEAL TRIBUNAL-141I. Public servant.
141J PART XIVA CUSTOMS APPEAL TRIBUNAL-141J. Hearing of appeals.
141K PART XIVA CUSTOMS APPEAL TRIBUNAL-141K. Hearing by single member.
141L PART XIVA CUSTOMS APPEAL TRIBUNAL-141L. Disclosure of interest.
141M PART XIVA CUSTOMS APPEAL TRIBUNAL-141M. Jurisdiction of Tribunal.
141N PART XIVA CUSTOMS APPEAL TRIBUNAL-141N. Exclusion of jurisdiction of court.
141O PART XIVA CUSTOMS APPEAL TRIBUNAL-141O. Notice of appeal and hearing.
141P PART XIVA CUSTOMS APPEAL TRIBUNAL-141P. Negotiation for settlement.
141Q PART XIVA CUSTOMS APPEAL TRIBUNAL-141Q. Representation at hearing.
141R PART XIVA CUSTOMS APPEAL TRIBUNAL-141R. Proceedings to be closed.
141S PART XIVA CUSTOMS APPEAL TRIBUNAL-141S. Evidence.
141T PART XIVA CUSTOMS APPEAL TRIBUNAL-141T. Decision of the Tribunal.
141TA PART XIVA CUSTOMS APPEAL TRIBUNAL-141TA. Provisions relating to costs and expenses.
141U PART XIVA CUSTOMS APPEAL TRIBUNAL-141U. Decision and settlement to be recorded in writing.
141V PART XIVA CUSTOMS APPEAL TRIBUNAL-141V. Decision of Tribunal to be final.
141W PART XIVA CUSTOMS APPEAL TRIBUNAL-141W. Appeal to the High Court.
141X PART XIVA CUSTOMS APPEAL TRIBUNAL-141X. Tribunal to adopt procedure.
141Y PART XIVA CUSTOMS APPEAL TRIBUNAL-141Y. Want of form.
141Z PART XIVA CUSTOMS APPEAL TRIBUNAL-141Z. Disposal of documents, etc .
141AA PART XIVA CUSTOMS APPEAL TRIBUNAL-141AA. Act or omission done in good faith.
141AB PART XIVA CUSTOMS APPEAL TRIBUNAL-141AB. (Regulations in respect of the Tribunal.
142 PART XV REGULATIONS-142. Power to make regulations.
143 PART XVI GENERAL-143. Review of and appeal against decision of the Director General.
143A PART XVI GENERAL-143A. Deleted by Act A1282 .
144 PART XVI GENERAL-144. Powers of Director General to charge fees.
145 PART XVI GENERAL-145. [Deleted by Act A1669] .
145A PART XVI GENERAL-145A. Customs duty, etc ., to be payable notwithstanding any proceedings, etc .
145B PART XVI GENERAL-145B. Protection against suit and legal proceedings.
145C PART XVI GENERAL-145C. Power to extend period.
145D PART XVI GENERAL-145D. Power to modify terms and conditions.
146 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-146. [Deleted by Act 329] .
147 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-147. [Deleted by Act 329] .
148 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-148. [Deleted by Act 329] .
149 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-149. [Deleted by Act 329] .
150 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-150. [Deleted by Act 329] .
151 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-151. [Deleted by Act 329] .
152 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-152. [Deleted by Act 329] .
153 PART XVII SPECIAL PROVISIONS DEALING WITH PENANG-153. [Deleted by Act 329] .
154 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-154. Interpretation.
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.
156 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-156. Transportation of goods to or from Labuan from or to the principal customs area.
157 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-157. Declaration of goods transported from Labuan to the principal customs area.
158 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-158. Dutiable goods to be deemed to be non-dutiable while in Labuan.
159 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-159. Collection of duties in Labuan.
160 PART XVIII SPECIAL PROVISIONS DEALING WITH LABUAN-160. Application of Part X to goods transported to Labuan.
161 PART XIX SPECIAL PROVISIONS DEALING WITH SABAH AND SARAWAK-161. Agreements between Sabah and Sarawak relating to movement of goods.
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.
163 PART XIX SPECIAL PROVISIONS DEALING WITH SABAH AND SARAWAK-163. Time and manner of payment of duty in Sarawak.
163A PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163A. Interpretation.
163B PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163B. Customs duties relating to Langkawi.
163C PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163C. Transportation of goods to or from Langkawi from or to the principal customs area.
163D PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163D. Declaration of goods transported from Langkawi into the principal customs area.
163E PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163E. Dutiable goods to be deemed to be non-dutiable while in Langkawi.
163F PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163F. Collection of duties in Langkawi.
163G PART XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI-163G. Application of Part X to goods transported to Langkawi.
163H PART XIXB SPECIAL PROVISIONS DEALING WITH THE JOINT DEVELOPMENT AREA-163H. Movement of goods into or from Joint Development Area.
163I PART XIXB SPECIAL PROVISIONS DEALING WITH THE JOINT DEVELOPMENT AREA-163I. Customs duty payable on importation into or exportation from Joint Development Area.
163J PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163J. Interpretation.
163K PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163K. Customs duties relating to Tioman.
163L PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163L. Transportation of goods from or to Tioman to or from the principal customs area.
163M PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163M. Declaration of goods transported from Tioman to the principal customs area.
163N PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163N. Dutiable goods to be deemed to be non-dutiable while in Tioman.
163O PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163O. Collection of duties in Tioman.
163P PART XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN-163P. Application of Part X to goods transported to Tioman.
164 PART XX SINGAPORE PREVENTIVE VESSELS-164. Interpretation.
165 PART XX SINGAPORE PREVENTIVE VESSELS-165. Powers of master of Singapore preventive vessel.
166 PART XX SINGAPORE PREVENTIVE VESSELS-166. How person arrested dealt with.
167 PART XX SINGAPORE PREVENTIVE VESSELS-167. Offence.
168 PART XX SINGAPORE PREVENTIVE VESSELS-168. Master and crew of Singapore preventive vessel to be public servants.
169 PART XXI REPEAL-169. Repeal and saving.
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