Malaysia legislation
Section 35J
Section 35J
(2)
The transhipment procedure commences when the goods are cleared for transhipment and completes when such goods are cleared for export.
(3)
Notwithstanding subsection (2), the transhipment 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the release of the goods for the transhipment procedure is withdrawn;
(b)
the goods have been—
(i)
released for home consumption not according to the approval given by the proper officer of customs;
62
(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 transhipment 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.
Safeguard against any unauthorized interference with goods under transhipment