*CUSTOMS ACT 1967

(Omitted).

Interpretation

released for home consumption;

exported; or

placed under another customs procedure;

“customs control” means measures applied by officers of customs before the release of goods to ensure compliance with this Act;

“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], any safeguard duty imposed by or under the Safeguards Act 2006 [Act 657] 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 office” means the customs administrative unit responsible for the performance of the functions and duties relating to customs, and

Customs 21

the premises used, or other places approved, licensed or prescribed, for that purpose under this Act;

“customs port” means any port prescribed to be a customs port;

“customs ruling” means the customs ruling made by the Director

General under section 10B;

“customs warehouse” means a warehouse or other place established by the Minister under subsection 63(1) for the deposit of dutiable goods;

“declaration of origin” means an appropriate statement as to the origin of the goods in connection with their importation or exportation by the importer, producer or exporter on the commercial invoice or any documents relating to the 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” means to take or cause to be taken out of Malaysia, by land, sea, air, or by any other means or to place any goods in a conveyance

22

for the purpose of such goods being taken out of Malaysia by land, sea, air, or by any other means;

“export by air” includes exportation in any manner or by any means by air;

“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, currency and bearer negotiable instruments and any other 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” means to bring or cause to be brought into Malaysia, by land, sea or air or by any other means;

“import by air” includes importation in any manner or by any means by air;

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“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;

“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—

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; and

in relation to goods imported by means of a pipeline, the owner of the pipeline;

“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 1.14 per centum volume over volume of alcohol, which is fit or intended to be or which can by any means be converted for use as a beverage;

“issuing authority” means a body or government agency appointed under section 99C;

“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];

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“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;

“manufacture” means:

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;

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;

in relation to petroleum, the process of refining that include separation, conversion, purification, and blending of refinery streams or petrochemical streams; and

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;

“Minister” means the Minister charged with the responsibility for finance;

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“non-preferential certificate of origin” means a specific document identifying the goods, in which the issuing authority empowered to issue such document certifies expressly that the goods to which the certificate relates originate in Malaysia;

“officer of customs” means—

the Director General;

any Deputy Director General of Customs and Excise appointed under subsection 3(1);

any Assistant Director General, Director, Deputy Director,

Senior Assistant Director and Assistant Director of

Customs and Excise appointed under subsection 3(1);

any Senior Superintendent, Superintendent, Chief Assistant

Superintendent, Senior Assistant Superintendent or

Assistant Superintendent of Customs and Excise appointed under subsection 3(4); and

any Chief Customs Officer, Senior Customs Officer or

Customs Officer appointed under section 4;

“origin of goods”—

in relation to preferential tariff treatment, means the country in which the goods were wholly obtained, produced or regarded as having been produced according to the applicable rules of origin adopted within the framework of international or regional agreements in force; and

in relation to non-preferential tariff treatment, means

Malaysia in which the goods were wholly obtained, produced or regarded as having been produced according to the rules adopted in Malaysia;

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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; and

in respect of any aircraft, vessel or vehicle, includes the charterer, the hirer and any person acting as an agent for the owner or who receives freight or other charges payable in respect of the aircraft, vessel or vehicle;

“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;

“postal article” means a letter, postcard, newspaper, book, document, pamphlet, pattern or sample packet, parcel, package or any other article or thing that can be transmitted, collected or delivered by post;

“preferential certificate of origin” means a specific document identifying the goods, in which the issuing authority empowered to issue such document certifies expressly that the goods to which the certificate relates originate in a specific country in accordance with the rules of origin adopted within the framework of international or regional agreements in force;

“preferential tariff treatment” means the rates of import duty published in the order made under section 11 applicable to originating

Customs 27

goods of the exporting country in accordance with the relevant trade agreements;

“preventive vessel” means any vessel employed for the prevention of smuggling or for any other purpose relating to the customs;

“producer” means a person who engages in the production of goods which includes the growing, cultivating, raising, mining, harvesting, fishing, trapping, hunting, capturing, collecting, breeding, extracting, aquaculture, gathering, manufacturing, processing or assembling of the goods;

“prohibited goods” means goods the import or export of which is prohibited, either absolutely or conditionally by an order under section 31 and any subsidiary legislation made under this Act 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;

“public ruling” means the public ruling made by the Director General under section 10F;

“release” in relation to goods, means the action by the proper officer of customs to allow goods which has completed customs clearance to be placed at the disposal of the owner of such goods;

“road” includes any prescribed land route;

“sea” includes inland waters;

“senior officer of customs” means—

the Director General;

any Deputy Director General of Customs and Excise appointed under subsection 3(1);

28

any Assistant Director General, Director, Deputy Director,

Senior Assistant Director and Assistant Director of

Customs and Excise appointed under subsection 3(1);

any Senior Superintendent, Superintendent, Chief Assistant

Superintendent, Senior Assistant Superintendent or

Assistant Superintendent of Customs and Excise appointed under subsection 3(4);

any officer of customs invested with the powers of a senior officer of customs under subsection 3(5) or section 5; and

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;

“surcharge” means any charge that is due and payable under subsection 17B(2);

“territorial waters” means the territorial waters of Malaysia;

“transit” means the movement of goods—

between two or more customs offices in Malaysia; or

from a customs office in any country to a customs office in

Malaysia (including goods on transhipment) for the sole purpose of being carried out to another country;

“transhipment” means—

transferring of goods from one vessel or aircraft to another vessel or aircraft; or

Customs 29

unloading of goods from a vessel or aircraft and depositing such goods in a customs or licensed warehouse or in a warehouse or other place approved by the Director General, for the purpose of shipment out of Malaysia on that other vessel or aircraft within the jurisdictional area of the same customs office relating to the importation and exportation;

“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 the regulations made under subsection 142(35B); and

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;

For the purposes of this Act, a free zone shall be deemed to be a place outside a principal customs area, and the provisions of section 31 and Parts IVA, V, VI and VII of this Act shall apply to a free zone.

For the purposes of subsection (1A)—

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, warehouse or other place approved by the

Director General, petroleum supply base, post office, or in any conveyance from which they may not be removed except with the permission of the proper officer of customs.

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.

The Deputy Directors General, Assistant Directors General,

Directors, Deputy Directors, Senior Assistant Directors and Assistant

Directors shall be subject to the general direction and supervision of the Director General, and, subject thereto, shall have and exercise all powers conferred on the Director General by or under this Act, other than those conferred by sections 10F, 13B and 22 thereof.

There shall be appointed so many Senior Superintendents,

Superintendents, Chief Assistant Superintendents, Senior Assistant

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.

Customs 31

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.

Appointment of Customs Officers

uniforms and rank markings for any rank of officers of customs; and

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

Badges and authority cards to be produced

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.

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.

the classification of goods;

(aa) the origin of goods;

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

on any other matters to be prescribed by the Director

General.

An application under subsection (1) may be made—

34

An applicant may withdraw his application at any time before a customs ruling is made and any payment made relating to the application for the customs ruling shall be forfeited by the Director

General.

Making of customs ruling

Any such customs ruling may be subject to such conditions as the Director General may deem fit to impose.

The Director General may decline to make a customs ruling if, in his opinion—

it contains an error which needs to be corrected;

the customs ruling was based on an error of fact or law;

there is a change in law relating to customs; or

there is a change in the material fact or circumstances on which the ruling was based.

The Director General shall, immediately after making the amendment, modification or revocation, give a notice in writing to the applicant of the amendment, modification or revocation and, subject to subsection (3), such amended, modified or revoked customs ruling shall take effect from the date stated in the notice.

Notwithstanding subsection (2), where a customs ruling has the effect of causing or increasing any duty liability in respect of any goods, and—

Notwithstanding subsection (2), and subject to section 16, if the amendment, modification or revocation to a customs ruling has the effect of decreasing any duty liability in respect of any goods, any higher duty that has been paid shall been treated as if the higher duty has been paid in error.

Director General to declare rulings to be null, etc.

The Director General may withdraw, either wholly or partly, any public ruling made under this section.

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Any order made under subsection (1) shall be laid before the

Dewan Rakyat.

(Deleted by Act 851).

(Deleted by Act 851).

(Deleted by Act 851).

(Deleted by Act A921).

No customs duty levied on goods bona fide in transit and transhipment

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

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.

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

The Minister may in any particular case—

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 custom duty, etc.

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

40

to a refund of the amount of customs duty, surcharge, penalty, fee or other money which had been remitted.

Reimposition of duty

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.

Refund of duty or other charges overpaid or erroneously paid

no such refund shall be allowed unless a claim in respect of it is made in the form and manner as determined by the

Director General within one year after the overpayment or erroneous payment was made; or

in the case where any customs duty has been paid under section 13A or paragraph 99H(2)(b) or pending the result of

Customs 41

a review under section 143 or appeal under section 141T, no claim of refund shall be allowed unless such claim is made in the form and manner as determined by the Director

General within one year from the date of the decision on classification, valuation, verification of origin, review or appeal is made known to the claimant.

A claim under subsection (1) shall be supported by such documents as required by the Director General.

Payment of duty, etc., short paid or erroneously refunded

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

the whole or any part of any customs duty, surcharge, penalty, fee or other money after having been paid, have been, owing to any cause, erroneously refunded, the person liable to pay such customs duty, surcharge, penalty, fee or other money or the person to whom such refund has erroneously been made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, on demand being made within *six years from the date on which customs duty, surcharge, penalty, fee or other money was payable or deficient customs duty, surcharge, penalty, fee or other money was paid or the refund was made, as the case may be, and 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, surcharge, penalty,

*NOTE—Previously “three years from the date on which customs duty was payable or deficient customs duty was paid”–see subparagraph 11(a)(iv) of Customs (Amendment) Act 2019 [Act A1593].

42

fee or other money or deficiency be paid or the refund be repaid, as the case may be.

(Deleted by Act A1593).

Nothing in subsection (1) shall prejudice the exercise of the rights and powers under this section by the Director General to seize or, subject to subsection (4), sell any goods under customs control belonging to the person liable to pay such customs duty, surcharge, penalty, fee or other money for the recovery of the amount payable under subsection (1) or (7), or any outstanding balance thereof.

If the customs duty, surcharge, penalty, fee or other money or the deficient customs duty, surcharge, penalty, fee or other money, or the refund to be repaid remain unpaid, as the case may be, the Director

General may sell such goods seized under subsection (3)—

The proceeds of sale of any goods under subsection (4) shall be applied to the payment of—

If at the sale of any goods under subsection (4) no sufficient bid is forthcoming to defray the customs duty, surcharge, penalty, fee or other money or the deficient customs duty, surcharge, penalty, fee or other money payable or the refund erroneously paid, as the case may be, the goods shall be forfeited to the Government and shall be disposed of in such manner as the Director General may direct.

Nothing in subsection (1) shall prevent the Director General from making a demand at any time after six years whenever any payment of customs duty, surcharge, penalty, fee or other money is not paid or short paid due to any form of fraud or default committed by or on behalf of any person.

Recovery of custom duty, etc. from persons leaving Malaysia

Subject to any order issued or made under any written law relating to banishment or immigration, the Director General of

Immigration who receives a request under subsection (1) in respect of a person shall exercise all 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.

The Director General shall cause a notice of the issue of a certificate under subsection (1) to be served personally or by registered post at the last known address of the person to whom the certificate relates.

44

Provided that the non-receipt of the notice by that person shall not invalidate anything done under this section.

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, surcharges, penalties, fees or other moneys 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.

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.

(Deleted by Act A1593).

Payment by instalments

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

Nothing in subsections (1) and (2) shall prejudice the exercise of the rights and powers under this section by the Director General to seize and sell any goods under customs control belonging to the person liable to pay such customs duty, surcharge, penalty, fee or other money for the recovery of the amount payable under subsections (1) and (2), or any outstanding balance thereof.

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Remission of import duty on goods damaged, destroyed or lost before removal from customs control

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

Calculation of customs duty

in the case of goods lawfully imported—

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 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;

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.

(Deleted by Act A1669).

Calculation of export duty

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;

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.

Customs 47

Time of importation and exportation when duty is imposed or repealed

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

Any penalty imposed under this Act shall, for the purposes of this Act and the Limitation Act 1953 [Act 254], the Limitation

Ordinance of Sabah [Sabah Cap. 72] or the Limitation Ordinance of

Sarawak [Swk. Cap 49], as the case may be, be recoverable as if the penalty were customs duty due and payable under this Act and accordingly subsection 6(4) of the Limitation Act 1953, section 3 of the Limitation Ordinance of Sabah or section 3 of the Limitation

Ordinance of Sarawak, as the case may require, shall not apply to that penalty.

Joint and several liability of director, etc.

a company;

Customs 49

a firm; or

a society, an association or other body of persons, then notwithstanding anything to the contrary in this Act or in any other written law, the directors of such company or the partners of such firm or the members of such society, association or other body of persons, as the case may be, shall, together with such company, firm, society, association or other body of persons, be jointly and severally liable for the customs duty, surcharge, penalty, fee or other money payable:

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, surcharge, penalty, fee or other money under the *Companies Act 1965 [Act 125] in relation to the application of the assets of the company in such winding up.

except at a legal landing place:

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

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

*NOTE—The Companies Act 1965 [Act 125] has been repealed by the Companies Act 2016 [Act 777]

which comes into operation on 31 January 2017–see subsection 620(1) of Act 777

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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.

Except with the permission of the proper officer of customs, no such goods—

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

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

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.

Customs 51

Time and place of loading goods for export by sea

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;

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

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

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

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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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—

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

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

Goods imported by means of pipeline shall be treated as imported at the time when they are brought―

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

Importation or exportation by other means

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

prohibit the importation into, or exportation from, Malaysia or any part thereof, or removal from one place to another

54

place in Malaysia of any goods or class of goods, except at specified ports or places.

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

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.

Saving in respect of certain navigable rivers