Malaysia legislation

Section 163E

of *CUSTOMS ACT 1967

Section 163E

Dutiable goods to be deemed to be non-dutiable while in Langkawi

Except for the purpose of section 48, any dutiable goods, other than goods declared by the Minister under paragraph 163B(1)(a) or deemed to have been declared by the Minister under that section, shall while in Langkawi, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.