Malaysia legislation
Section 163B
Section 163B
Customs duties relating to Langkawi
(a)
no import duty shall be payable upon any goods imported into Langkawi, other than goods which the Minister may from time to time declare by order published in the Gazette;
(b)
no export duty shall be payable upon any goods exported from Langkawi, other than any goods which the Minister
Customs 191
may from time to time declare by order published in the
Gazette;
(c)
import duty shall be payable upon all dutiable goods transported to the principal customs area from Langkawi as if such transportation to the principal customs area were importation into Malaysia;
(d)
export duty shall be payable upon all dutiable goods transported from the principal customs area to Langkawi to all intents as if such transportation from the principal customs area were export from Malaysia; and
(e)
the Minister may by order, prescribe the meaning of the word “value” in relation to goods transported from
Langkawi to the principal customs area.
(2)
Subsections 11(2), (3), (4) and (5) shall apply to any order made by the Minister under paragraph (1)(a) or (b).
(3)
Nothing in this section shall render inapplicable to Langkawi any other customs duty which may be fixed by the Minister under subsection 11(1).
Transportation of goods to or from Langkawi from or to the principal customs area