Malaysia legislation
Section 154
Section 154
In this Part, unless the context otherwise requires—
“Labuan” means the Island of Labuan and its dependent islands, viz.
Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and Daat;
“principal customs area” means Malaysia exclusive of Labuan,
Langkawi, Tioman and Pangkor.
Customs duties on goods imported into or exported from Labuan or transported to or from Labuan from or to the principal customs area