Malaysia legislation
Section 156
Section 156
Act—
Where goods are transported—
(a)
from Labuan to the principal customs area; or
(b)
from the principal customs area to Labuan, the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, the provisions of Part XII shall apply to goods transported to or from Labuan from or to the principal customs area and to persons and vessels and aircraft transporting such goods.
Declaration of goods transported from Labuan to the principal customs area