Customs
1
LAWS OF MALAYSIA
REPRINT
Act 235
CUSTOMS ACT 1967
Incorporating all amendments up to 1 January 2006
PUBLISHED BY
THE COMMISSIONER OF LAW REVISION, MALAYSIA
UNDER THE AUTHORITY OF THE REVISION OF LAWS ACT 1968
IN COLLABORATION WITH
PERCETAKAN NASIONAL MALAYSIA BHD
2006
2
CUSTOMS ACT 1967
... ... ... ... ... ... 1967 (Act No. 62 of
First enacted
1967)
Revised
... ... ... ... ... ... ... 1980 (Act 235 w.e.f.
17 July 1980)
PREVIOUS REPRINT
First Reprint
...
...
...
...
...
2000
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LAWS OF MALAYSIA
Act 235
CUSTOMS ACT 1967
ARRANGEMENT OF SECTIONS
PART I
PRELIMINARY
Section
1.
Short title
2.
Interpretation
PART II
APPOINTMENT AND POWERS OF OFFICERS
3.
Appointment of Director General, Deputy Director General and other
officers
4.
Appointment of Customs Officers
5.
Investment of powers of senior officer of customs by Director General
6.
Officers of customs to be public servants
7.
Officers of customs exempted from serving as jurors or assessors
8.
Powers of District Officers, Assistant District Officers and Police Officers
8A. Minister may prescribe uniforms, etc.
9.
Badges and authority cards to be produced
9A. Unlawful use, possession, etc., of uniform, etc.
10.
Persons employed on customs duty to be deemed proper officers of
customs for such service
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PART III
LEVYING OF CUSTOMS DUTIES
Section
11.
Power of Minister to fix customs duties by orders to be approved by
the Dewan Rakyat
12.
Power to fix value
13.
Classification and valuation by proper officer of customs
13A. Payment of customs duty under protest
13B. Director General to determine questions on classification and valuation
14.
Powers of Minister to exempt
14A. Minister may remit customs duties
15.
Reimposition of duty
16.
Return of duty or other charges overpaid or erroneously paid
17.
Payment of duty, etc., short paid or erroneously refunded
17A. Recovery of customs duties from persons leaving Malaysia
18.
Remission of import duty on goods lost, damaged or destroyed before
removal from customs control
19.
Calculation of customs duty
20.
Calculation of export duty
21.
Time of importation and exportation when duty is imposed or repealed
22.
Questions in respect of goods deemed to be dutiable
22A. Certificate of Director General admissible in evidence
22B. Recovery of customs duty as a civil debt
22C. Joint and several liability of director, etc.
PART IV
IMPORTATION AND EXPORTATION
23.
Time and place of landing goods inwardly
24.
Places of landing of goods imported by air
25.
Time and place of import by rail or road
26.
Time and place of loading goods for export by sea
27.
Transportation by sea of goods liable to export duty to another customs
port
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Section
28.
Time and place of export by rail or road
29.
Exportation by air
29A. Importation or exportation by pipeline
30.
Exemption from provisions of sections 23, 24, 25, 26, 28 and 29
31.
Power of Minister to prohibit imports or exports
32.
Transportation by sea of goods of a class the export of which is prohibited
33.
Saving in respect of certain navigable rivers
34.
Power of Director General to require security
35.
Presumption as to export
PART V
PORT CLEARANCES
36.
Arriving vessels, unless exempted, to be reported, and produce papers
37.
No vessel unless exempted, to sail without port clearance
38.
Master to attend and answer questions when applying for port clearance,
and deliver documents
39.
Vessels exempted from requiring port clearance
40.
Master of vessel not sailing within 48 hours of port clearance to report
to proper officer of customs
41.
When clearance may be refused
42.
Application to aircraft
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.
Hovering
45.
Goods unaccounted for to be deemed uncustomed
46.
Missing goods deemed to have been illegally landed
47.
Proper officer of customs may board vessel in a customs port
48.
Power to seal up and secure hatchways goods, etc., and use of ship's
stores
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Section
49.
Prohibition of carriage of dutiable goods in local craft
50.
Bulk not to be broken, etc.
51.
Application to aircraft
PART VII
MANIFESTS
52.
Master of arriving vessel to present inward manifest
53.
Provision for cases where all particulars are not known
54.
Person in charge of local craft to make declaration on arrival
55.
Correction to be made on completion of discharge
56.
Pilot or agent of arriving aircraft to present inward manifest
57.
Outward manifest of vessel to be presented
58.
Person in charge of local craft to make declaration before departure
59.
Pilot of departing aircraft to present outward manifest
60.
Station-master to produce railway invoices and waybills
61.
Local craft arriving at or leaving certain navigable rivers
62.
Saving in respect of exempted vessels and certain aircraft
PART VIII
WAREHOUSING
63.
Minister may establish customs warehouses
64.
Goods imported or exported from a collection station
65.
Licensed warehouse
65A. Manufacture and other operations in relation to goods in licensed
warehouse
65B. Liquidator of company to give notice of winding-up, and set aside duty
65C. Appointment of receiver to be notified to the Director General
65D. Licensing of duty free shop
65E. Licensing of inland clearance depot
66.
Dutiable goods to be deposited in a warehouse on arrival
67.
Warehouse deposit receipts
Customs
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Section
68.
Power to open and examine packages
69.
Detention of goods where doubt exists
70.
Protection of Government from liability
71.
Protection of officers of customs from liability
72.
Payment of warehouse rent
73.
Dangerous goods
74.
Government lien over goods deposited in a customs warehouse
75.
Removal of dutiable goods from a warehouse
76.
Landing of goods for transhipment
77.
Weighing and handling fees
PART IX
DECLARATION OF GOODS
A--Dutiable goods
78.
Declaration of dutiable goods imported
79.
Declarations to give a full and true account
80.
Declaration of dutiable goods to be exported
B--Non-dutiable goods
81.
Declaration of non-dutiable goods imported by sea or air
82.
Declaration of non-dutiable goods imported by rail
83.
Declaration of non-dutiable goods imported by road
84.
Declaration on non-dutiable goods exported by sea or air
85.
Declaration of non-dutiable goods exported by rail
86.
Declaration of non-dutiable goods exported by road
87.
Declarations to give a full and true account
87A. Provisional declaration of exported goods
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C--General Provisions
Section
88.
Goods which have been declared at a collection station exempted
89.
Saving provision
90.
Control of agents
91.
Person in charge of goods imported, etc., by road to be deemed agents
91A. Licensed carrier
92.
Declaration to be made in duplicate
PART X
DRAWBACK
92A. Definition of "re-export" in sections 93, 94 and 99
93.
Conditions under which drawback may be paid
94.
Declaration by claimant
95.
Drawback on destroyed goods
96.
Refund to visitors and owners of samples
97.
Relief from duty on goods temporarily imported
98.
Export and reimport of trade sample free of duty
99.
Drawback on imported goods used in manufacture or in packing
PART XI
MISCELLANEOUS PROVISIONS
100.
Documents to be produced on demand
100A. Records of imported goods
101.
Persons legally bound to give information
102.
Service of notices
103.
Baggage of passengers
104.
The proper officer of customs may take samples
105.
Packing of dutiable goods
106.
Addition or deduction of new or altered duties in the case of contract
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9
PART XII
INSPECTION, INVESTIGATION, SEARCH, SEIZURE
AND ARREST
Section
106A. Access to places or premises
106B. Power of investigation
107.
Magistrate may issue search warrant
108.
When search may be made without warrant
109.
Power to search vessels and aircraft
110.
Proper officer of customs to exercise powers of search
111.
Officers of customs may stop and search conveyances
111A. Power to set up roadblocks
111B. Access to recorded information or computerized data
112.
Power to open packages and examine goods
113.
Search of persons arriving in Malaysia
114.
Seizure of goods the subject of an offence
115.
Return or disposal of movable property
115A. Production of a certificate of an analyst, or a senior officer of customs,
or a person authorized by the Minister
116.
Powers of arrest
116A. Power to examine persons
116B. Admissibility of statements in evidence
116C. Procedure where investigation cannot be completed within twenty-four
hours
116D. Diary of proceedings in investigation
PART XIII
PROVISIONS AS TO TRIALS AND PROCEEDINGS
117.
(Deleted)
118.
Magistrate of the First Class to have full jurisdiction
119.
Burden of proof
120.
Proportional examination of goods seized to be accepted by courts
121.
Evidence of analysis may be given in writing
122.
Proof as to registration or licensing of vessels and conveyances in
Malaysia or Singapore
122A. Proof as to tonnage or build of a craft
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Section
122B. Proof as to accuracy of a compass radar, etc.
122C. Proof as to countervailing and anti-dumping duties payable
122D. Proof as to accuracy of a meter or other device for measuring petroleum
123.
Imprisonment for non-payment of fine
124.
Manner of seizure not to be enquired into on trial before court or on
appeal to High Court
124A. Obligation of secrecy
125.
Protection of informers from discovery
125A. Confidentiality of information
126.
Goods liable to seizure liable to forfeiture
127.
Court to order disposal of goods seized
128.
Goods seized or in respect of which there is no prosecution, or the
proceeds of sale thereof, are forfeited if not claimed within one month
129.
Goods or amount secured may be delivered or refunded to the owner
or other person
130.
Conviction under other law
131.
Compounding of offences
132.
No costs of damages arising from seizure to be recoverable unless
seizure without reasonable or probable cause
PART XIV
OFFENCES AND PENALTIES
133.
Penalty on making incorrect declarations and on falsifying documents
134.
Penalty on refusing to answer questions or on giving false information
135.
Penalty for various smuggling offences
136.
Penalty for assaulting or obstructing officers of customs and rescuing
goods
137.
Penalty for offering or receiving bribes
138.
Penalty for offences not otherwise provided for
139.
Attempts and abetments
140.
Offences by bodies of persons and by servants and agents
141.
Rewards
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PART XV
REGULATIONS
Section
142.
Power to make regulations
PART XVI
GENERAL
143.
Appeal from decision of Director General
143A. Appeal on valuation of imported goods
144.
Power of Director General to charge fees
145.
Forms to be used
PART XVII
SPECIAL PROVISIONS DEALING
WITH PENANG
146153.
(Deleted)
PART XVIII
SPECIAL PROVISIONS DEALING
WITH LABUAN
154.
Interpretation
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.
Transportation of goods to or from Labuan from or to the principal
customs area
157.
Declaration of goods transported from Labuan to the principal
customs area
158.
Dutiable goods to be deemed to be non-dutiable while in Labuan
159.
Collection of duties in Labuan
160.
Application of Part X to goods transported to Labuan
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PART XIX
SPECIAL PROVISIONS DEALING WITH
SABAH AND SARAWAK
Section
161.
Agreements between Sabah and Sarawak relating to movement of goods
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.
Time and manner of payment of duty in Sarawak
PART XIXA
SPECIAL PROVISIONS DEALING WITH
LANGKAWI
163A. Interpretation
163B. Customs duties relating to Langkawi
163C. Transportation of goods to or from Langkawi from or to the
principal customs area
163D. Declaration of goods transported from Langkawi into the principal
customs area
163E. Dutiable goods to be deemed to be non-dutiable while in Langkawi
163F. Collection of duties in Langkawi
163G. Application of Part X to goods transported to Langkawi
PART XIXB
SPECIAL PROVISION DEALING WITH THE
JOINT DEVELOPMENT AREA
163H. Movement of goods into or from Joint Development Area
163I. Customs duty payable on importation into or exportation from Joint
Development Area
PART XIXC
SPECIAL PROVISIONS DEALING WITH TIOMAN
163J. Interpretation
163K. Customs duties relating to Tioman
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Section
163L. Transportation of goods from or to Tioman to or from the principal
customs area
163M. Declaration of goods transported from Tioman to the principal
custom area
163N. Dutiable goods to be deemed to be non-dutiable while in Tioman
163O. Collection of duties in Tioman
163P. Application of Part X to goods transported to Tioman
PART XX
SINGAPORE PREVENTIVE VESSELS
164.
Interpretation
165.
Powers of master of Singapore preventive vessels
166.
How person arrested dealt with
167.
Offence
168.
Master and crew of Singapore preventive vessels to be public servants
PART XXI
REPEAL
169.
Repeal and saving
SCHEDULE
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Laws of Malaysia
ACT 235
Customs
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LAWS OF MALAYSIA
Act 235
CUSTOMS ACT 1967
An Act relating to customs.
[2 November 1967, P.U. 503/1967]
PART I
PRELIMINARY
Short title
1. (1) This Act may be cited as the Customs Act 1967.
(2) (Omitted).
Interpretation
2. (1) In this Act, unless the context otherwise requires--
"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;
"collection station" means a customs warehouse established in
Singapore under subsection 63(2);
"computer" has the meaning assigned thereto in section 3 of the
Evidence Act 1950 [Act 56];
"customs airport" means any place which has been prescribed
as a customs airport;
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"customs duty" means any import duty, export duty, surtax,
surcharge or cess imposed by or under this Act, any countervailing
duty or anti-dumping duty imposed by or under the Countervailing
and Anti-Dumping Duties Act 1993 [Act 504] and includes any
royalty payable in lieu of an export duty under any written law,
or a contract, lease or agreement to which the Federal Government
or the Government of any State is a party or to which such Government
has consented;
"customs port" means any port prescribed to be a customs port;
"customs warehouse" means a warehouse or other place established
by the Minister under subsection 63(1) for the deposit of dutiable
goods;
"denatured" means effectually rendered unfit for human
consumption to the satisfaction of the Director General;
"Director General" means the Director General of Customs and
Excise appointed under subsection 3(1);
"document" has the meaning assigned thereto in section 3 of the
Evidence Act 1950;
"dutiable goods" means all goods subject to the payment of
customs duty and on which such duty has not yet been paid;
"duty free shop" means any place licensed for the warehousing
and sale of dutiable goods free of duty under section 65D;
"electronic data interchange" means the transfer, from computer
to computer, of commercial and administrative transactions using
an agreed message standard to structure the data pertaining to a
transaction;
"export" with its grammatical variations and cognate expressions
means to take or cause to be taken out of Malaysia, by land, sea
or air or to place any goods in a vessel, conveyance or aircraft for
the purpose of such goods being taken out of Malaysia by land,
sea or air;
"export by air" includes exportation in any manner or by any
means by air;
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"export by road" includes exportation in any manner or by any
means by land, and includes, in particular, exportation through the
land by means of a pipeline;
"export by sea" includes exportation in any manner or by any
means by sea, and includes, in particular, exportation through the
sea by means of a pipeline;
"exporter" includes any person by whom any goods (including
goods transferred from an importing aircraft or ship) are exported
from Malaysia or supplied for use as aircraft's or ship's stores, and
also the owner, or any person acting on his behalf, and any person
who for customs purposes signs any document relating to goods
exported or intended for exportation or supplied or intended for
supply as aircraft's or ship's stores as aforesaid;
"Financial Authority" in relation to Sabah and Sarawak means
any person appointed by the Minister, by notification in the
appropriate Gazette, to exercise under the directions of the Minister
any function which the Minister is empowered or required by this
Act to exercise in Sabah or Sarawak;
"goods" includes animals, birds, fish, plants and all kinds of
movable property;
"hover" in the case of a vessel in territorial waters means to
linger without apparent lawful purpose, whether such vessel be
moving or not moving;
"import" with its grammatical variations and cognate expressions
means to bring or cause to be brought into Malaysia by land, sea
or air:
Provided that goods bona fide in transit, including goods for
transhipment, shall not, for the purpose of levy of customs duties,
be deemed to be imported unless they are or become uncustomed
goods;
"import by air" includes importation in any manner or by any
means by air;
"import by road" includes importation in any manner or by any
means by land, and includes, in particular, importation through the
land by means of a pipeline;
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"import by sea" includes importation in any manner or by any
means by sea, and includes, in particular, importation through the
sea by means of a pipeline;
"importer" includes and applies to any owner or other person
for the time being possessed of or beneficially interested in any
goods at and from the time of importation thereof until such goods
are duly removed from customs control;
"inland clearance depot" means a common-user inland facility
equipped with fixed installations and offering services for handling
and temporary storage of any kind of goods carried by land and
placed under customs control;
"intoxicating liquor" includes any alcohol, or any liquid
containing more than two per centum of proof spirit, which is fit
or intended to be or which can by any means be converted for use
as a beverage;
"in transit" means taken or sent from any country and brought
into Malaysia by land, sea or air (whether or not landed or transhipped
in Malaysia) for the sole purpose of being carried to another
country either by the same or another conveyance;
"Joint Development Area" has the meaning assigned thereto in
section 2 of the Malaysia-Thailand Joint Authority Act 1990;
"legal landing place" means any place which has been prescribed
as a legal place for the landing and shipping of goods;
"licensed carrier" means a person approved by the Director
General to operate vehicles by road for the carriage of any goods
in transit or any dutiable goods under this Act or under the Excise
Act 1976 [Act 176];
"licensed warehouse" means a warehouse or other place licensed
for the warehousing of dutiable goods under section 65;
"local craft" means any junk, tongkang, perahu, kumpit or other
similar type of vessel, and any steam or motor vessel under seventy-
five net registered tons;
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"manufacture" means:
(a) in the case of intoxicating liquors, distilling, brewing,
fermenting, bottling of intoxicating liquor, and includes
the addition of any substance (other than water) to any
intoxicating liquor and the blending, compounding and
varying of intoxicating liquors with intent that the
compound so formed shall be sold for human consumption,
but excluding any such compound prepared at the order
of the purchaser, and for his immediate consumption;
(b) in the case of tobacco, any process converting any raw
or leaf tobacco into tobacco fit for smoking, snuffing or
chewing, and includes the making of cigarettes from
manufactured tobacco;
(c) in the case of petroleum, refining, compounding and
includes the addition of any foreign substance; and
(d) in other cases, the conversion by manual or mechanical
means of organic or inorganic materials into a new product
by changing the size, shape, composition, nature or quality
of such materials and includes the assembly of parts into
a piece of machinery or other products, but does not
include the installation of machinery or equipment for
the purpose of construction;
"master" means any person (except a pilot or harbour master)
having for the time being control or charge of a vessel;
"Officer of customs" means:
(a) the Director General;
(b) any Deputy Director General of Customs and Excise
appointed under subsection 3(1);
(c) any Assistant Director General, Director, Senior Assistant
Director and Assistant Director of Customs and Excise
appointed under subsection 3(1);
(d) any Senior Superintendent, Superintendent or Assistant
Superintendent of Customs and Excise appointed under
subsection 3(4);
(e) any Chief Customs Officer, Senior Customs Officer or
Customs Officer appointed under section 4;
(f) any police officer;
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"owner" in respect of goods includes any person (other than an
officer of customs acting in his official capacity) being or holding
himself out to be the owner, importer, exporter, consignee, agent
or person in possession of, or beneficially interested in, or having
any control of, or power of disposition over, the goods;
"owner" in respect of a ship includes every person acting as
agent for the owner or who receives freight or other charges payable
in respect of the ship;
"Peninsular Malaysia" has the meaning assigned thereto in section
3 of the Interpretation Acts 1948 and 1967 [Act 388], and includes
the Federal Territory.
"petroleum" means any mineral oil or relative hydrocarbon in
its solid, liquid or gaseous form existing in its natural condition
and includes casing head petroleum spirit, bituminous shales, other
stratified deposits from which oil can be extracted commercially
and petroleum products obtained from the process of manufacture;
"pilot of an aircraft" means every person having or taking command
or charge of an aircraft;
"preventive vessel" means any vessel employed for the prevention
of smuggling or for any other purpose relating to the customs and
includes a vessel owned and employed for the prevention of smuggling
by the Government of Singapore;
"prohibited goods" means goods the import or export of which
his prohibited, either absolutely or conditionally by an order under
section 31 or by any other written law;
"proper officer of customs" means any officer of customs acting
in the fulfilment of his duties under this Act, whether such duties
are assigned to him specially or generally, or expressly or by
implication;
"road" includes any prescribed land route;
"sea" includes inland waters;
"senior officer of customs" means:
(a) the Director General;
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(b) any Deputy Director General of Customs and Excise
appointed under subsection 3(1);
(c) any Assistant Director General, Director, Senior Assistant
Director and Assistant Director of Customs and Excise
appointed under subsection 3(1);
(d) any Senior Superintendent, Superintendent or Assistant
Superintendent of Customs and Excise appointed under
subsection 3(4);
(e) any officer of customs invested with the powers of a
senior officer of customs under subsection 3(5) or
section 5;
(f) any police officer having the powers of a senior officer
of customs by virtue of section 8;
"sufferance wharf" means any place other than an approved
place of loading or unloading at which the senior officer of customs
may, in his discretion, and under such conditions and in such
manner as he may direct, either generally or in any particular case,
allow any goods to be loaded or unloaded;
"territorial waters" means the territorial waters of Malaysia;
"uncustomed goods" means goods in respect of which a breach
of the provisions of this Act or of any subsidiary legislation made
thereunder has been committed;
"value" in relation to imported goods means customs value as
determined under subsection 142(35B);
"value" in relation to goods to be exported means the price
which an exporter would receive for the goods calculated to the
stage where such goods are released by Customs at the place of
export;
(1A) For the purposes of this Act (other than section 31), a free
zone shall be deemed to be a place outside Malaysia.
In this subsection, the expression "free zone" has the meaning
assigned to it under section 2 of the Free Zones Act 1990
[Act 438].
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(2) For the purpose of this Act, goods shall be deemed to be
under customs control whilst they are deposited or held in any
customs or licensed warehouse, post office, or in any vessel, train,
conveyance, aircraft, pipeline or place from which they may not
be removed except with the permission of the proper officer of
customs.
PART II
APPOINTMENT AND POWERS OF OFFICERS
Appointment of Director General, Deputy Director General
and other officers
3. (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, 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.
(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, 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 this Act, other than
those conferred by sections 13B, 22 and 145 thereof.
(4) There shall be appointed so many Senior Superintendents,
Superintendents and Assistant Superintendents of Customs and
Excise as may be considered necessary for the purposes of this Act
and any written law relating to excise.
(5) The Minister may, by notification in the Gazette, 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.
Customs
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Appointment of Customs Officers
There shall be appointed so many Chief Customs Officers,
4.
Senior Customs Officers, and Customs Officers as may be considered
necessary for the purposes of this Act.
Investment of powers of senior officer of customs by Director
General
5.  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 custom for a period
not exceeding ninety days in respect of any one authorization.
Officers of customs to be public servants
All officers of customs shall be deemed to be public servants
6.
within the meaning of the Penal Code [Act 574].
Officers of customs exempted from serving as jurors or
assessors
7.  Notwithstanding anything to the contrary in any written law
no officer of customs shall be liable to serve as juror or assessor.
Powers of District Officers, Assistant District Officers and Police
Officers
8.  For the purpose of this Act, any District Officer or Assistant
District Officer in any district in which there is for the time being
no senior officer of customs, and all police officers not below the
rank of Inspector shall have and may exercise all the powers
conferred by this Act on senior officers of customs, and all police
officers below the rank of Inspector shall have and may exercise
all the powers conferred by this Act on officers of customs.
Minister may prescribe uniforms, etc.
8A.  The Minister may, by order published in the Gazette,
prescribe--
(a) uniforms and rank markings for any rank of officers of
customs; and
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(b) the authority card and badge to be carried by any rank
of officers of customs.
Badges and authority cards to be produced
9. (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 to do so.
Unlawful use, possession, etc., of uniform, etc.
9A.  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.
Persons employed on customs duty to be deemed proper officers
of customs for such service
10.  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.
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PART III
LEVYING OF CUSTOMS DUTIES
Power of Minister to fix customs duties by orders to be approved
by the Dewan Rakyat
11. (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, at the next
meeting of the Dewan Rakyat be laid on the table of the Dewan
Rakyat and shall, at the expiration of one hundred and twenty days
from being so laid or of such extended period as the Dewan Rakyat
may, by resolution, direct, cease to have effect if and in so far as
it is not confirmed by a resolution passed by the Dewan Rakyat
within the said one hundred and twenty days or, if such period has
been extended, within such extended period.
(3) Where an order ceases to have effect in whole or in part as
provided by subsection (2), then any customs duty levied in pursuance
of such order or, as the case may be, of such part thereof as ceases
to have effect shall, subject to subsection (4), be repayable to the
person from whom such duty was levied.
(4) Unless the Minister shall otherwise direct, no customs duty
repayable under subsection (3) shall be repaid, unless the person
entitled to such repayment makes a claim therefor to the Director
General within one year from the day on which the order ceases
to have effect in whole or in part as provided by subsection (2).
(5) Such claim shall be made in writing and shall contain such
particulars as the Director General may, by general or special
order, require.
(6) (Deleted by Act A921).
Power to fix value
12.  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.
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Classification and valuation by proper officer of customs
13. (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.
Payment of customs duty under protest
13A.  Any person who is dissatisfied with a decision of a proper
officer of customs under subsection 13(1) as to whether any particular
goods are or are not included in a class of goods appearing in an
order made under subsection 11(1) or with the valuation, weighing,
measuring or examining of any goods may pay the customs duty
levied under protest.
Director General to determine questions on classification and
valuation
13B.  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.
Powers of Minister to exempt
14. (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.
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27
(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 be deemed to be dutiable goods until the conditions,
if any, subject to which the exemption from duty was granted are
fulfilled and shall be liable to all other charges, not being customs
duties, to which they would be subject if no such exemption had
been granted.
Minister may remit customs duties
14A.  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 duties or any other
prescribed fees or charges payable under this Act.
Reimposition of duty
15. (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.
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(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.
Return of duty or other charges overpaid or erroneously paid
16.  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 duties or as any other fee or charge under this Act,
to order the refund of the money so overpaid or erroneously paid:
Provided that--
(a) no such refund shall be allowed unless a claim in respect
of it is made in the prescribed form within one year after
the overpayment or erroneous payment was made; or
(b) in the case where any customs duty has been paid under
protest under section 13B, no claim of refund shall be
allowed unless such claim is made in the prescribed form
within one year after the decision on classification or
valuation is made known to the claimant.
Payment of duty, etc., short paid or erroneously refunded
17. (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 duties or other moneys
payable under this Act have not been paid; or
(b) the whole or any part of such customs duties or other
moneys, after having been paid, have been, owing to any
cause, erroneously refunded,
the person liable to pay such customs duties or other moneys or
the person to whom such refund has erroneously been made, as
the case may be, shall pay the deficiency or repay the amount paid
to him in excess, on demand being made within three years from
the date on which customs duty was payable or deficient customs
duty was paid or the refund was made, as the case may be, and
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29
without prejudice to any other remedy for the recovery of the
amount due, any goods belonging to such person which may be
in customs control may be detained until such customs duty or
deficiency be paid or the refund be repaid, as the case may be.
(2) Where any amount is payable in accordance with
subsection (1) the Director General may allow the amount to be
paid by instalments in such amounts and on such dates as he may
determine.
Recovery of customs duties from persons leaving Malaysia
17A. (1) Where the Director General has reason to believe that
any person is about or is likely to leave Malaysia without paying
any customs duties, he may issue to any Director of Immigration
a certificate containing particulars of the duties so payable with
a request that such person be prevented from leaving Malaysia
unless and until he pays all the duties so payable or furnishes
security to the satisfaction of the Director General for its payment.
(2) Subject to any order issued or made under any written law
relating to banishment or immigration, any Director of Immigration
who receives a request under subsection (1) in respect of a person
shall exercise all measures which may include the removal or
retention of any certificate of identity, passport, exit permit or
other travel documents in relation to that person as may be necessary
to give effect to the request.
(3) The Director General shall cause a notice of the issue of a
certificate under subsection (1) to be served personally or by
registered post on the person to whom the certificate relates.
Provided that the non-receipt of the notice by that person shall
not invalidate anything done under this section.
(4) Where the person in respect of whom a certificate has been
issued under subsection (1) produces on or after the date of the
certificate a written statement signed by the Director General stating
that all the duties specified in the certificate have been paid or that
security has been furnished for its payment, that statement shall
be sufficient authority for allowing that person to leave Malaysia.
(5) No legal proceedings shall be instituted or maintained against
the Government, a State Government, or any other public officer
in respect of anything lawfully done under this section.
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(6) In this section "Director of Immigration" means any Director
of Immigration appointed under subsection 3(1A) of the Immigration
Act 1959/63 [Act 55].
Remission of import duty on goods lost, damaged or destroyed
before removal from customs control
18. (1) If any dutiable goods which have been imported are,
damaged, destroyed or, by unavoidable accident, lost at any time
after their arrival within Malaysia, and before removal from customs
control, the Director General may remit the whole or any part of
the customs duty payable thereon.
No abatement of duty after goods have been removed from
customs control
(2) After removal of any goods from customs control no abatement
of customs duties shall be allowed on any such goods--
(a) on account of damage; or
(b) on account of any claim--
(i) to pay duty at a preferential rate; or
(ii) that the weight, measure, volume or value as determined
by the proper officer of customs for the purpose of
ascertaining the duty on such goods, or any other
factor affecting the goods, is incorrect,
unless notice in writing of such claim has been given at
or before the time of such removal.
(3) After removal of any goods from customs control no abatement
of export duty shall be allowed on any such goods on account of
damage, theft or loss.
Calculation of customs duty
19. (1) The rate of customs duty applicable to any goods shall be:
(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 subsection
63(2), the rate in force on the day on which the removal
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31
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;
(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
warehouse;
(iii) if such goods are imported by post, the rate in force
on the day on which duty is assessed by the proper
officer of customs; and
(iv) in any other case, the rate in force on the day on
which such goods are released by the proper officer
of customs;
(b) in the case of uncustomed goods, the rate in force on the
day on which such goods became uncustomed goods, if
known, or the rate in force on the day of seizure, whichever
is the higher.
(2) For the purpose of calculating the customs duty payable, the
valuation applicable to any goods shall be made in the prescribed
manner.
Calculation of export duty
The rate of export duty and the valuation (if any) applicable
20.
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 appointed
under any law for the time being in force in Singapore
relating to the collection of export duties on goods exported
from Malaysia;
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(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.
Time of importation and exportation when duty is imposed or
repealed
21.  When by virtue of an order made under subsection 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.
Questions in respect of goods deemed to be dutiable
22.  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 11(1), such question shall be decided by the
Director General.
Certificate of Director General admissible in evidence
22A.  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 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.
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33
Recovery of customs duty as a civil debt
Without prejudice to any other remedy, any customs duty
22B.
payable under this Act may be recovered by the Minister 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.
Joint and several liability of dirctor, etc.
Where any customs duty is payable by--
22C.
(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 payable:
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 amount due,
after paying any sums having priority over the customs duty under
the Companies Act 1965 in relation to the application of the assets
of the company in such winding up.
PART IV
IMPORTATION AND EXPORTATION
Time and place of landing goods inwardly
23. (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;
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(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 provisions of this section shall not apply to
fresh fish, whether packed with ice or not, which is landed from
any vessel licensed for the purpose of fishing under any written
law.
Places of landing of goods imported by air
24.  No goods imported by air shall be landed except at a customs
airport and such goods may be cleared at an inland clearance depot
or an inland customs station.
Time and place of import by rail or road
No goods imported by rail or road shall be imported--
25.
(a) except at a prescribed place of import and where a 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.
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35
Time and place of loading goods for export by sea
No goods shall be loaded, or water-borne to be loaded for
26.
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 sufference 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.
Transportation by sea of goods liable to export duty to another
customs port
27. (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.
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(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 involves passage through territory
outside Malaysia unless--
(a) the customs export duty has been paid thereon; or
(b) security in the amount of such duty has been furnished
to the satisfaction of the senior officer of customs at the
station of despatch that such goods shall be produced to
the senior officer of customs at the station of destination.
Time and place of export by rail or road
No goods shall be exported by rail or road--
28.
(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.
Exportation by air
29.  No goods shall be exported by air except at a customs airport
and such goods may be cleared at an inland clearance depot or an
inland customs station.
Importation or exportation by pipeline
29A.  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.
Exemption from provisions of sections 23, 24, 25, 26, 28
and 29
30.  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.
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37
Power of Minister to prohibit imports or exports
31. (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.
Transportation by sea of goods of a class the export of which
is prohibited
32. (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 goods as the senior officer of customs at the station
of despatch may determine and such officer is satisfied that such
goods shall be produced to the senior officer of customs at the
station of destination.
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Saving in respect of certain navigable rivers
Where in respect of any goods the provisions of this Act and
33.
of any subsidiary legislation made thereunder have been complied
with, then notwithstanding 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.
Power of Director General to require security
34.  The Director General may, at his discretion, either generally
or in a particular case or in respect of a particular area, require
security to be given by any person moving dutiable goods within
Malaysia and where any such security has been required to be
given no person shall move such goods unless such security has
been given. Such security shall not exceed the amount of duty
leviable on such goods.
Presumption as to export
In relation to export, goods shall be deemed to be taken or
35.
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;
(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
(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.
PART V
PORT CLEARANCES
Arriving vessels, unless exempted, to be reported, and produce
papers
36. (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;
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39
(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 shall, on conviction, be liable to a fine not exceeding
one thousand ringgit.
No vessel unless exempted, to sail without port clearance
37. (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 prescribed form has been granted by the proper
officer of customs to the master or to the agent of the vessel.
(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 there
to, 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 one thousand ringgit.
Master to attend and answer questions when applying for port
clearance, and deliver documents
38. (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 attend before the
proper officer of customs, and 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
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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.
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 complete,
sign and issue to the master or the agent of the vessel, a port
clearance in the prescribed form, and shall endorse thereon or, at
his discretion, attach thereto, a copy of the list of the goods
delivered to the proper officer of customs in accordance with
subsection (1).
Port clearance to be carried aboard vessel to next port of call
(3) Such port clearance shall be carried on board the vessel at
all the times when such vessel is in the territorial waters.
Vessels exempted from requiring port clearance
39. (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) vessel 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
ssections 36, 37 and 38.
Customs
41
Master of vessel not sailing within 48 hours of port clearance
to report to proper officer of customs
40.  If a port clearance is issued in respect of any vessel in
accordance with subsection 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.
When clearance may be refused
41. (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.
Application to aircraft
42.  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.
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PART VI
GENERAL PROVISIONS AFFECTING VESSELS IN
TERRITORIAL WATERS
Master of vessel to obey signals from preventive vessels and
instructions by an officer of customs
43.  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.
Hovering
44. (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 Malaysia,
or carrying cargo or passengers or both without a proper manifest
of such, or found to have passed the customs port named in the
papers of such vessel without having made entry and declared at
such port, shall be liable on conviction before a Magistrate of the
First Class to a fine of two thousand ringgit and to imprisonment
for a term of twelve months.
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Goods unaccounted for to be deemed uncustomed
If goods, other than bona fide ship's stores, are found by a
45.
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.
Missing goods deemed to have been illegally landed
46.  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.
Proper officer of customs may board vessel in a customs port
47.  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.
Power to seal up and secure hatchways goods, etc., and use of
ship's stores
48. (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 anything 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.
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(3) The Director General may, in his absolute discretion, permit
or refuse to permit the use, within the territorial waters, of any
ship's stores on which customs duty has not been paid.
Prohibition of carriage of dutiable goods in local craft
49. (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 alongside a legal landing place or alongside
an ocean going vessel except with the permission of the proper
officer of customs.
Bulk not to be broken, etc.
After the arrival of any vessel within territorial waters--
50.
(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
23(1)(b) 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.
Application to aircraft
51.  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.
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45
PART VII
MANIFESTS
Master of arriving vessel to present inward manifest
52. (1) Save as provided in subsection (3), the master or agent of
every vessel, other than a local craft, arriving in any customs port,
shall, within twenty-four hours after arrival and before any cargo
is unshipped, present to the proper officer of customs at the customs
office a true inward manifest of the vessel in the National Language
or in English, substantially in the prescribed form, certified by
such master or agent, together with a duplicate copy thereof,
containing all particulars as to marks, numbers and contents of
each package intended to be landed at the customs port, together
with the names of shippers and consignees of the same, if known
to him, and the proper officer of customs may, at his discretion,
demand, in addition, a complete manifest of the whole cargo of
the vessel and complete list of stores on board such vessel.
Goods for transhipment
(2) A separate transhipment manifest shall be presented in
duplicate in the prescribed form in respect of goods to be transhipped
at the customs port.
(3) Where it is shown to the satisfaction of the proper officer
of customs that it is not practicable to present an inward manifest
or a transhipment manifest within a reasonable time after the
arrival of a vessel the proper officer of customs may permit cargo
to be landed or transhipped prior to presentation of the manifest,
but no cargo so landed shall, except with the permission of the
proper officer of customs, be delivered to the importer or consignee
or his agent until such time as the manifest has been presented to,
and scrutinized by, the proper officer of customs.
Provision for cases where all particulars are not known
53.  In any case where such master or agent is unable to ascertain
the particulars of any inward or transhipment cargo or the names
of the consignees thereof, he shall sign the declaration, endorsed
upon the prescribed form, that he has exercised due diligence to
ascertain the particulars of such cargo and the names of the consignees
and shall therein enumerate the packages in respect of which his
information is defective.
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Person in charge of local craft to make declaration on arrival
54.  The master of every local craft, whether carrying cargo or
not, arriving in any customs port shall attend in person at the
customs office and make a written or oral declaration in the
prescribed form or manner of all the cargo to be landed from his
vessel.
Correction to be made on completion of discharge
55. (1) On completion of the discharge of cargo or within two
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 in duplicate 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.
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 for to the satisfaction of the proper officer of customs
within two months of the presentation of such statement or within
such further period as such officer may allow, the master or the
agent of the vessel shall be liable to pay to such officer on demand
a sum not exceeding *five hundred ringgit, and in addition, in the
case of dutiable goods, the agent shall be liable to pay to such
officer on demand the amount of customs duty leviable thereon or,
when the correct duty cannot be assessed, an amount not exceeding
**two thousand ringgit.
(3) If the person liable to the penalties laid down in
subsection (2) refuses or fails to pay the penalties demanded of
him any senior officer of customs may sue for and recover such
penalties in a court of a Magistrate of the First Class.
Pilot or agent of arriving aircraft to present inward manifest
56.  The pilot or agent of every aircraft arriving at a customs
airport shall, before any cargo is delivered, present to the proper
officer of customs at the customs office a true inward manifest of
the aircraft in the National Language or in English substantially
in the prescribed form, certified by such pilot or agent, together
with a duplicate copy thereof, containing particulars of all
*NOTE--Previously "one hundred ringgit"see.
*NOTE--Previously "one thousand ringgit"see.
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47
packages consigned to such airport and the proper officer of customs
may, at his discretion, demand, in addition, a complete manifest
of the whole cargo of the aircraft and a complete list of stores on
the aircraft.
Outward manifest of vessel to be presented
57.  The owner or agent of any vessel, other than a local craft,
leaving any customs port shall, within seven days of the departure
of such vessel, present to the proper officer of customs at the
customs office a true outward manifest of the vessel in the National
Language or in English, substantially in the prescribed form, certified
by such owner or agent, together with a duplicate copy thereof,
containing all particulars as to marks, numbers and contents of
each package shipped at the customs port and the names of the
shippers.
Person in charge of local craft to make declaration before
departure
58.  The master of any local craft, whether carrying cargo or not,
leaving any customs port shall, before the departure of such vessel,
attend in person at the customs office, and make a written or oral
declaration in the prescribed form or manner of all cargo shipped
on board his vessel and the port or ports of destination of such
cargo, and if no cargo is being carried he shall make a declaration
accordingly:
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.
Pilot of departing aircraft to present outward manifest
59.  The pilot or agent of any aircraft leaving any customs airport
shall, before the departure of such aircraft, present to the proper
officer of customs at the customs office a true outward manifest
of the aircraft in the National Language or in English, substantially
in the prescribed form, certified by such pilot or agent, together
with a duplicate copy thereof, 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.
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Station-master to produce railway invoices and waybills
The station-master at the place of import or export of goods
60.
by rail and at the customs station to which dutiable goods are
consigned, shall on demand produce to the proper officer of customs
the railway invoice or waybill, as the case may be, in respect of
such goods.
Local craft arriving at or leaving certain navigable rivers
61.  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.
Saving in respect of exempted vessels and certain aircraft
The provisions of this Part shall not apply to any vessel
62.
exempted under section 39.
PART VIII
WAREHOUSING
Minister may establish customs warehouses
63. (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 Governments of Malaysia
and of Singapore.
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Goods imported or exported from a collection station
Where collection stations have been established as provided
64.
by subsection 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.
Licensed warehouse
65. (1) The Director General may, at his absolute discretion, on
payment of such fees as may be fixed by him in each case, 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 and any other goods in a place or
places specified in 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) 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 part thereof there is a deficiency in the quantity of dutiable
goods which ought to be found therein, the licensee of such warehouse
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 proper officer
of customs the customs duty leviable on the goods found deficient:
Provided that if it is shown to the satisfaction of the Director
General that such deficiency has been caused by unavoidable leakage,
breakage or other accident, the Director General may remit the
whole or any part of the customs duty leviable on the goods found
deficient.
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Manufacture and other operations in relation to goods in licensed
warehouse
65A. (1) In respect of a warehouse licensed under section 65, the
Director General may, at his absolute discretion, on payment of
such fees as may be fixed by him in each case, grant an additional
licence to the licensee and when granted withdraw 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.
(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 warehouse may be released for home consumption
or export without the prior approval of the Director General.
(b) Subject to subsection (4), if such goods are released from
the warehouse for home consumption the customs duty thereon
shall be calculated on the basis as if such good shad been imported:
Provided that the Minister may in any particular case exempt
any person from the payment of the whole or part of such duty
which may be payable by such person on any such goods and in
granting such exemption the Minister may impose such conditions
as he may deem fit.
(4) Where in the course of any operation permissible under
subsection (1) to any goods liable to customs duty there is waste
or refuse customs duty shall be remitted on the quantity of goods
liable to customs duty in so much of the waste or refuse as has
arisen from the operations carried on in relation to the goods
which have undergone any manufacturing process:
Provided that such waste or refuse is destroyed subject to such
conditions as the Director General may impose or duty is paid on
such waste or refuse as if it had been imported in that form.
Liquidator of company to give notice of winding-up, and set
aside duty
65B. (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
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51
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.
(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 become payable as aforesaid.
(2A) Any liquidator who fails to comply with subsection (1)
shall be guilty of an offence and shall, on conviction, be liable to
a fine not exceeding ten thousand ringgit.
(3) Where two or more persons are appointed liquidators or are
required by law to carry out the winding-up of any such company,
subject to a right of contribution between themselves as in cases
of contract, the obligations and liabilities attaching to a liquidator
under this section shall attach to all such persons jointly and
severally.
Appointment of receiver to be notified to the Director General
65C. (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.
(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.
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(2A) Any receiver who fails to comply with subsection (1) shall
be guilty of an offence and shall, on conviction, be liable to a fine
not exceeding ten thousand ringgit.
(3) Where two or more persons are appointed receivers, subject
to a right of contribution between themselves as in cases of contract,
the obligations and liabilities attaching to a receiver under this
section shall attach to all such persons jointly and severally.
Licensing of duty free shop
65D. (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
liable to pay to the proper officer of customs the customs duty
leviable on the goods sold or removed.
Licensing of inland clearance depot
65E. (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.
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53
(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 proper officer
of customs the customs duty leviable on the goods found deficient:
Provided that if it is shown to the satisfaction of the Director
General that such deficiency has been caused by any leakage,
breakage or other unavoidable accident, the Director General may
remit the whole or any part of the customs duty leviable on the
goods found deficient.
Dutiable goods to be deposited in a warehouse on arrival
66. (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 have first arrived on
reaching such inland clearance depot or inland customs
station;
(c) where the bill of lading, airway bill, invoice or other
document covering any such goods landed at a customs
port or airport shows them to be consigned to a person
at an inland clearance depot or at an inland customs
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station, such goods may be forwarded by rail or road to
an inland clearance depot or to an inland customs station,
and such goods shall be deemed for the purposes of this
Part, and Part IX, to have first arrived on reaching such
inland clearance depot or inland customs station;
(d) such goods on first landing at a customs airport where
there is no customs warehouse may be dealt with as the
Director General may direct.
(2) No goods deposited in a warehouse or directed to be deposited
in any other place, under subsection (1), shall be removed from
such warehouse or from such place except with the permission of
the proper officer of customs.
(3) Dutiable goods deposited in a warehouse not being a customs
or licensed warehouse, shall be removed therefrom within ten days
or such extended time as the Director General may allow, of their
being so deposited and if the goods are not so removed, the proper
officer of customs may remove them to a customs warehouse at
the expense of the owner of such goods.
(4) The provisions of this section shall not apply--
(a) to goods imported by post;
(b) to goods imported by road or by sea at places of import
where there is no customs warehouse;
(c) to passengers baggage, containing personal effects only.
(5) Notwithstanding anything contained in subsection (1), if the
Director General is of the opinion that having regard to any particular
goods imported into Malaysia it would be in the public interest not
to require such goods to be deposited by the importer or his agent
in accordance with the said subsection, he may direct such goods
to be released subject to such conditions as he may impose.
Warehouse deposit receipts
67. (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.
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55
(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 the
agent of the holder or endorsee of such warehouse deposit receipt
or certified copy thereof shall be a good and lawful delivery.
Power to open and examine packages
68.  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.
Detention of goods where doubt exists
69. (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 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.
Protection of Government from liability
70. 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
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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.
Protection of officers of customs from liability
71.  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.
Payment of warehouse rent
72.  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.
Dangerous goods
73.  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.
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Government lien over goods deposited in a customs warehouse
74. (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 notice in writing to the owner (if the name and address of
such owner is known to him), or after due notice in the Gazette
(if the name and address of such owner is not known to him), sell
such goods.
(5) The proceeds of the sale of any such goods shall be applied
to the payment of any customs duties, warehouse rent and other
charges and railway freight which may be due in respect of such
goods or of any other goods deposited by the owner of such goods,
and the surplus, if any, shall be paid to the owner of such goods
and if the owner cannot be found within one month of the sale,
such surplus shall be paid to the Consolidated Fund.
(6) If at the sale of any goods no sufficient bid is forthcoming
to defray the customs duties, warehouse rent and other charges
which are due in respect of such goods, the goods shall be forfeited
to Government and shall be disposed of in such manner as the
Director General may direct.
(7) Every auction sale shall under this section be conducted by
or in the presence of a senior officer of customs.
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Removal of dutiable goods from a warehouse
75.  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 guaranteed within such time as the Director General may
allow.
Landing of goods for transhipment
76.  Goods 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.
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Weighing and handling fees
77. (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 officers 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.
PART IX
DECLARATION OF GOODS
A--Dutiable goods
Declaration of dutiable goods imported
78. (1) Every importer of dutiable goods, warehoused under section
66 or exempted from being warehoused by virtue of paragraph (a)
of the proviso  shall, before removal of such goods or any part
thereof from customs control or if such goods are not removed
within a period of one month from the date on which they were
landed, within such period, make personally or by his agent to the
proper officer of customs at such warehouse, a declaration,
substantially in the prescribed form, of the goods imported, and
in any particular case the proper officer of customs may, by notice
in writing, require the importer either personally or by his agent
to submit such declaration within three days of the receipt of such
notice, and the importer shall be required to comply with such
notice if it is within his power to do so:
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.
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(2) Every importer of dutiable goods exempted from being
warehoused under paragraphs 66(4)(b) and (c) 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 demand by the proper officer of customs, make personally or
by his agent to such officer a declaration, substantially in the
prescribed form, of the goods imported.
Declarations to give a full and true account
79. (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 proper amount
of customs duty and other charges leviable shall be assessed and
any money paid and deposited in excess of such amount shall be
returned to the importer or his agent and in default of such submission
within the aforesaid period the deposit shall be forfeited and paid
into the Consolidated Fund.
Declaration of dutiable goods to be exported
80. (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;
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(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) if it is shown to his satisfaction that,
(i) weighing of such goods for the purpose of assessment
of duty can more conveniently be carried out in
Singapore; or
(ii) unnecessary delay will be occasioned in ascertaining
the net weight of the goods before the export thereof
is permitted; and
(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 paragraph (1)(a) shall be
made to the proper officer of customs at the appropriate place
specified hereunder that is to say--
(a) at an inland clearance depot or at an inland customs
station or at a customs port where goods are loaded if
export is by sea;
(b) at an inland clearance depot or at an inland customs
station where goods are loaded or at the place of export
if export is by rail;
(c) at the place of export if export is by road, but the Director
General may allow the declaration to be made to a proper
officer of customs at an inland clearance depot or at an
inland customs station if such export by road is on their
route to a customs port or airport or any other place
approved by him;
(d) at an inland clearance depot or at an inland customs
station or at a customs airport where goods are loaded
if export is by air.
(3) The declaration referred to in paragraph (1)(a) shall give a
full and true account of the number and description of packages
and of the description, weight, measure or quantity, and value of
all such dutiable goods, and the country of destination of such
goods.
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(4) No dutiable goods shall be removed from the place at which
such goods were produced to the officer of customs in accordance
with subsection (1) unless permission in that behalf has first been
obtained from a senior officer of customs.
B--Non-dutiable goods
Declaration of non-dutiable goods imported by sea or air
81. (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 substantially
in the prescribed form, giving particulars of the goods imported.
(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 made.
Declaration of non-dutiable goods imported by rail
82.  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, substantially in the prescribed form giving particulars
of the goods imported, and until such a declaration has been made
delivery or onward transport of the goods shall not be permitted.
Declaration of non-dutiable goods imported by road
When any goods which are not dutiable on import are imported
83.
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 substantially in the prescribed form,
giving particulars of the goods imported, and shall not proceed till
this has been done.
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Declaration of non-dutiable goods exported by sea or air
84. (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
substantially in the prescribed form, giving particulars of the goods
to be exported.
(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.
Declaration of non-dutiable goods exported by rail
85.  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, substantially in the prescribed form giving particulars
of the goods to be exported, and until such a declaration has been
made such goods shall not be released for export.
Declaration of non-dutiable goods exported by road
86.  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,
substantially in the prescribed form, giving particulars of the goods
to be exported, and shall not proceed till this has been done.
Declarations to give a full and true account
87.  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, any 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
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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.
Provisional declaration of exported goods
87A. (1) Notwithstanding subsection 80(1), sections 84, 85, 86
and 87, the Director General may allow any document approved
by him to be used as a provisional declaration, in lieu of the
prescribed form, for goods if--
(a) such goods are to be exported by air, sea, rail or in any
other manner approved by the Director General;
(b) unnecessary delay will be occasioned in preparing the
prescribed form;
(c) such goods are not subject to a drawback claim under
sections 93 and 99;
(d) such goods are not prohibited from export; and
(e) the exporter of such goods makes personally or by his
agent to a proper officer of customs at the place of export
where the provisional declaration was approved, a
declaration substantially in the prescribed form within 7
days after the release of such goods.
(2) The provisional declaration referred to in subsection (1)
shall give a full and true account of the number, description and
quantity, weight or measure, value and destination of such goods.
(3) Paragraphs 80(2)(a), (b), (c) and (d) shall also be applicable
to a provisonal declaration under this section in relation to places
where such provisional declaration may be made.
C--General Provisions
Goods which have been declared at a collection station exempted
The provisions of this Part shall not apply--
88.
(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;
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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 subsection 78(3), to any goods
sent by post.
Saving provision
89.  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.
Control of agents
90. (1) Any person who intends to act as an agent shall--
(a) attend a course on matters relating to customs and pass
such examination as may be specified by the Director
General;
(b) produce a written authority from the person on whose
behalf he is to act; and
(c) 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 clerks acting for him
both as regards the customs and his employers.
(2) Subject to subsection (1) any application for permission to
act as an agent for transacting business relating to the import or
export of any goods or luggage or the entry or clearance of any
vessel or aircraft shall be considered by a senior officer of customs
who may give such permission subject to such terms and conditions
as he may deem fit to impose.
(3) The Director General may waive the requirement of
paragraph (1)(a) if he is satisfied that the person has sufficient
knowledge on matters relating to customs.
(4) A senior officer of customs may suspend or cancel any
permission granted under this section, if the agent commits any
breach of this Act or of any regulation made thereunder or if he
fails to comply with the terms and conditions imposed pursuant
to subsection (2) or any direction given by an officer of customs
with regard to the business transacted by the agent.
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(5) Any person aggrieved by the decision of a senior officer of
customs in respect of any of the following matters, that is to say--
(a) refusal to grant permission;
(b) the nature or the amount of security required from the
agent;
(c) suspension or cancellation of the permission;
may, within one month from the date on which the decision is
notified to him, appeal to the Director General, whose decision
shall be final.
(6) Any person who acts as agent when permission has not been
granted to him under this section or while such permission is
cancelled or suspended, or who makes or causes to be made a
declaration of any goods without being duly authorized for that
purpose by the proprietor or consignee of such goods shall be
guilty of an offence and shall, on conviction, be liable to a fine
not exceeding five hundred ringgit.
(7) The clerk or servant of any person or firm may transact
business generally at any customs office on behalf of such person
or firm:
Provided that a senior officer of customs may refuse to transact
business with such clerk or servant unless such person or a member
of such firm identifies such clerk or servant to such officer as
empowered to transact such business and deposits with such officer
a signed authority authorizing such clerk or servant to transact
such business on behalf of such person or firm.
Person in charge of goods imported, etc., by road to be deemed
agents
91.  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 paragraph
90(1)(a).
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Licensed carrier
91A. (1) The Director General may grant a licence to any person
to act as a licensed carrier subject to such terms and conditions
a she 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
moved and for the faithful and incorrupt conduct of such licensed
carrier and of his agents and employees acting for him both as
regards the customs and his employers.
Declaration to be made in duplicate
92.  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.
PART X
DRAWBACK
Definition of "re-export" in sections 93, 94 and 99
92A.  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.
Conditions under which drawback may be paid
93. (1) When any goods, other than goods affected by section 95
and section 96, upon which customs duty has been paid are
re-exported, nine-tenths of the duties calculated in accordance
with subsection (2) may be repaid as drawback, if--
(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 fifty ringgit;
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(c) the goods are re-exported within twelve months of the
date upon which the customs duty was paid;
(d) payment of drawback upon goods of a class to which the
goods to be re-exported belong has not been prohibited
by regulations made under this Act;
(e) written notice has been given to a senior officer of customs
at or before the time of re-export that a claim for drawback
will be made, and such claim is made in the prescribed
form and established to the satisfaction of a senior officer
of customs within three months of the date of re-export;
and
(f) the goods have not been used after importation.
(2) The amount of drawback allowed shall be calculated at the
rate of the customs duty levied at the time of import, or at the rate
of customs duty leviable on goods of a like description at the time
of re-export of the goods, whichever is the lower.
Declaration by claimant
94.  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 prescribed
form, that such goods have actually been re-exported and have not
been relanded or detrained and are not intended to be relanded or
detrained at any customs port, customs airport or place in Malaysia
or within any port of Malaysia, where goods of a like description
are liable to customs duty.
Drawback on destroyed goods
95.  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.
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Refund to visitors and owners of samples
When any personal effects or other goods which have been
96.
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.
Relief from duty on goods temporarily imported
97.  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.
Export and reimport of trade sample free of duty
98.  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.
Drawback on imported goods used in manufacture or in packing
99. (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;
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(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;
(d) written notice has been given on the export declaration
form that a claim for drawback will be made, and such
claim is made in the prescribed form and established to
the satisfaction of a senior officer of customs within six
months of the date of such re-export or such further
period as the Director General may approve; and
(e) the finished goods shall be exported through such places
or routes as the Director General may approve.
(1A) In determining the amount of drawback of customs duty
paid, the Director General may allow drawback of such duty on
waste or refuse resulting from such manufacture, whether re-exported
or otherwise:
Provided that such drawback shall only be allowed where the
quantity of such waste or refuse has been proven to the satisfaction
of the Director General.
(2) In this section the expression "manufacturer" includes any
person to whom the manufactured goods have been sold or otherwise
disposed of.
PART XI
MISCELLANEOUS PROVISIONS
Documents to be produced on demand
On demand of the proper officer of customs the importer
100.
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 officers may retain any such
invoice, bill of lading, certificate of origin or analysis or other
documents.
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Records of imported goods
100A. (1) Every person who has possession of documents and
records pertaining to valuation of goods imported shall preserve
for a period of six years following the importation of the goods
all records that relate to the purchase of, cost of, value of, payment
for and disposal of the goods.
(2) Any person who contravenes subsection (1) shall be guilty
of an offence and--
(a) where the value of the goods can be ascertained, shall be
liable to a fine of not less than two times and not more
than ten times the value of the goods; or
(b) where the value of the goods cannot be ascertained, shall
be liable to a fine of not less than one hundred thousand
ringgit and not more than five hundred thousand ringgit.
Persons legally bound to give information
101.  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.
Service of notices
102. (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 be deemed to have been served on that person at the time
at which it would have been delivered to that person in the ordinary
course of the post if such notice or document was addressed--
(a) in the case of a company, a firm, a society, an association
or other body of persons--
(i) to its registered office;
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(ii) to its last known address; or
(iii) to any person authorized by it to accept service of
process; and
(b) in the case of an individual, to his usual or last known
place of abode.
Baggage of passengers
103. (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.
The proper officer of customs may take samples
104. (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.
Packing of dutiable goods
105. 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.
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Addition or deduction of new or altered duties in the case of
contract
106. (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 decrease of the duty, deduct from the contract
price a sum equal to the amount of the duty or decrease of duty,
as the case may be.
PART XII
INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND
ARREST
Access to place or premises
106A. (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;
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(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 afford
evidence of the commission of any offence under this
Act;
(d) he may require the importer or the person who has dealings
with such importer or any person employed by such importer
or person to answer questions relating to--
(i) any book, data, document or other record, or thing;
(ii) any entry in any book, data, document or other
record; or
(iii) any imported goods;
(e) he may require any container, envelope or other receptacle
in any such premises to be opened;
(f) he may at the risk and expense of the importer or the
person who has dealings with such importer open and
examine any package, or any goods or materials, in any
such premises.
(3) Where the senior officer of customs acting under the provisions
of this section is unable to obtain free access to any premises
where an importer carries on his business or where a person who
has dealings with such importer carries on his business or to any
receptacle contained in those premises, he may, at any time, enter
such premises and open such receptacle in such manner, if necessary
by force, as he may think necessary.
(4) Where, on the entry upon any premises under the provisions
of this section, any dutiable goods are found inrelation to which
any offence under the provisions of this Act has been committed,
then such dutiable goods shall be liable to forfeiture.
Power of investigation
106B.  A proper officer of customs shall have all the powers
necessary to carry out an inspection and to investigate the commission
of any offence under this Act.
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Magistrate may issue search warrant
107. (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 offence under this
Act or such regulation is suspected to have been committed,
and any books or documents which may reasonably be
believed to contain information as to any offence under
this Act or any regulation made thereunder;
(b) to arrest any person or persons being in such dwelling-
house, shop, building or place, in whose possession such
goods as aforesaid may be found, or whom such officer
may reasonably suspect to have concealed or deposited
such goods.
(2) Such officer may if it is necessary so to do--
(a) break open any outer or inner door of such dwelling-
house, shop, or other building or place, and enter thereinto;
(b) forcibly enter such place and every part thereof;
(c) remove by force any obstruction to such entry, search,
seizure and removal as he is empowered to effect;
(d) detain every person found in such place until such place
has been searched.
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When search may be made without warrant
108.  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.
Power to search vessels and aircraft
109. (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 give such information or to produce such documents
on demand shall be guilty of an offence against this Act.
(2) If any place, box or chest on board such vessel or aircraft
is locked and the key withheld, such officer may break open any
such place, box or chest.
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(3) If any goods be found concealed on board any vessel or
aircraft, they shall be deemed to be uncustomed goods.
Proper officer of customs to exercise powers of search
110. (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.
Officers of customs may stop and search conveyances
111. (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 officers and
take all measures necessary to enable such examination as such
officer considers necessary to be made.
Power to set up roadblocks
111A. (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
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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 attempt to cross or knock any such
barrier, shall be guilty of an offence and shall be liable to a fine
not exceeding one thousand ringgit or to imprisonment for a term
not exceeding twelve months or to both such fine and imprisonment;
and any proper officer may, without warrant, arrest such person
unless he gives his name and address and otherwise satisfies the
proper officer that he will duly answer any summons or other
proceedings that may be taken against him.
(3) No proper officer shall be liable for any loss, injury or
damage caused to any person or property consequent upon his
taking the steps mentioned in subsection (1).
Access to recorded information or computerized data
111B. (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
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(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 assistanceas he may require
for the purposes of this section.
(3) For the purposes of subsection (1), "access" includes being
provided with the necessary password, encryption code, decryption
code, software or hardware and any other means required to enable
comprehension of recorded information or computerized data.
Power to open packages and examine goods
112.  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.
Search of persons arriving in Malaysia
113.  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 officer may be found;
(b) the goods and baggage of any person who requests to be
present when they are searched and so presents himself
within a reasonable time shall not be searched except in
his presence;
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(c) no female shall be searched except by another female
with strict regard to decency.
Seizure of goods the subject of an offence
114. (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, vessel not exceeding two
hundred tons nett registered tonnage, or aircraft other than an
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 in any place either on land or in territorial
waters.
(2) All such goods and such receptacles, packages, conveyances,
vessels or aircraft shall, as soon as conveniently may be, be delivered
into the care of a proper officer of customs whose duty it is to
receive the same.
(3) Whenever any goods, conveyances, vessels or aircraft are
seized under this Act, the seizing officer shall forthwith give
notice in writing of such seizure and the grounds thereof to the
owner of such goods, if known, either by delivering such notice
to him personally or by post at his place of abode, if known:
Provided that such notice shall not be required to be given