Section 35B — CUSTOMS ACT 1967

(2)

Goods moved under the transit procedure shall reach the destination point as indicated in the declaration, and be exported within the period as determined by the Director General.

(3)

Notwithstanding subsections (1) and (2), the transit procedure, in relation to any goods, ends before its completion if it is interrupted by any of the following circumstances:

(a)

the release of the goods for the transit procedure is withdrawn;

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(b)

the goods have been—

(i)

released for home consumption not according to the approval given by the proper officer of customs;

(ii)

released for export not according to the approval given by the proper officer of customs; or

(iii)

moved not under customs control;

(c)

the goods have been abandoned;

(d)

the goods have been seized under this Act or any other written law; or

(e)

the goods are destroyed, lost or unaccounted for.

(4)

Without prejudice to any proceedings under this Act, where any dutiable goods moved under transit procedure ends before its completion as a result of the circumstances under subsection (3), the owner of the goods or his agent shall be liable to pay the duty leviable on such dutiable goods and any security furnished under this Act may be forfeited and paid into the Consolidated Fund.

(5)

Any person who contravenes subsection (2) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.

Safeguard against any unauthorized interference with goods in transit