Malaysia legislation
Section 158
Section 158
Dutiable goods to be deemed to be non-dutiable while in Labuan
Except for the purposes of section 48, any dutiable goods, other than goods declared by the Minister under paragraph 155(1)(a) or deemed to have been declared by the Minister under that section, shall, while in Labuan, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.