Section 39

any vessel of war, troop-ship, or other vessel belonging to, or for the time being operated by the Government of

Malaysia or of any foreign State and used exclusively on governmental and non-commercial services;

vessels engaged solely in fishing and licensed for the purpose of fishing under any written law;

vessel whose movements are confined to navigable rivers upstream of a customs station situated at or near the mouth of such river;

privately owned pleasure vessels not plying for hire and not carrying cargo;

vessels of a class in respect of which an order under subsection (2) is in force.

The Minister may, by order, exempt either absolutely or conditionally, any class of vessels from the operation of sections 36, 37

and 38.

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Master of vessel not sailing within 48 hours of port clearance to report to proper officer of customs