Malaysia legislation
Section 13
Section 13
Classification and valuation by proper officer of customs
(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