Malaysia legislation
Section 19
Section 19
(a)
in the case of goods lawfully imported—
(i)
if such goods (other than petroleum in a licensed warehouse) are warehoused, or if customs duty is paid at a collection station established under subsection 63(2), the rate in force on the day on which the removal of the goods is authorized by the proper officer of customs or, in the case of a collection station, by an officer appointed under the provisions of any law for the time being in force in Singapore relating to the collection of customs duties payable to the Government of Malaysia;
(ii)
if such goods consist of petroleum which is in a licensed warehouse, the rate in force on the day on which such petroleum is removed from such warehouse;
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(iii)
if such goods are imported by post, the rate in force on the day on which duty is assessed by the proper officer of customs; and
(iv)
in any other case, the rate in force on the day on which such goods are released by the proper officer of customs;
(b)
in the case of uncustomed goods, the rate in force on the day on which such goods became uncustomed goods, if known, or the rate in force on the day of seizure, whichever is the higher.
(2)
(Deleted by Act A1669).
Calculation of export duty