Malaysia legislation
Section 35A
Section 35A
(a)
goods imported into the country—
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(i)
on board a vessel, aircraft, vehicle or a railway carriage to be transported through Malaysia from the place of import in Malaysia whether the goods were unloaded or not from the vessel, aircraft, vehicle or railway carriage to a place of exit from where the goods are to be taken out from Malaysia; or
(ii)
on board a vessel, aircraft, vehicle or railway to be transported through Malaysia from the place of import in Malaysia to a place under customs control;
(b)
movement of goods from a place under customs control to a place of exit in Malaysia for the purpose of export; and
(c)
movement of goods under customs control from a place to another place in Malaysia.
(2)
The payment of customs duties for the imported or exported goods which moved in transit under subsection (1) may be temporarily suspended subject to such conditions as determined by the Director
General.
Commencement and completion of transit procedure