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