Malaysia legislation
Section 163C
Section 163C
Act—
Where goods are transported—
(a)
from Langkawi to the principal customs area; or
(b)
from the principal customs area to Langkawi, the provisions of this Act, other than sections 81, 82, 83, 84, 85, 86
and 87 and paragraph 87A(1)(b), 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, Part XII shall apply to goods transported to or from
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Langkawi from or to the principal customs area and to persons and vehicles, vessels and aircrafts transporting such goods.
Declaration of goods transported from Langkawi into the principal customs area