Malaysia legislation
Section 65A
Section 65A
(1A)
A licence under subsection (1) shall be deemed to include a licence for warehousing goods as provided under section 65.
(2)
Any such licence shall be for such period and subject to such conditions as the Director General may specify in the licence.
(3)
No goods which have undergone any manufacturing process in the licensed manufacturing warehouse may be released for
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home consumption or export without the prior approval of the Director
General.
(b)
If such goods are released from the licensed manufacturing warehouse for home consumption the customs duty thereon shall be calculated on the basis as if such good shad been imported:
Provided that the Minister may in any particular case exempt any person from the payment of the whole or part of such duty which may be payable by such person on any such goods and in granting such exemption the Minister may impose such conditions as he may deem fit.
(4)
(Deleted by Act A1593).
Remission on waste or refuse from goods undergoing process
65AA. (1) Where in the course of carrying out any activities approved under subsection 65A(1) there is waste or refuse, the customs duty may be remitted on the quantity of goods liable to the customs duty in so much of the waste or refuse as has arisen from the activities carried out in relation to the goods which have undergone any process.
(2)
If the customs duty is remitted under subsection (1), the Director
General shall direct the waste or refuse to be destroyed subject to such conditions as the Director General deems fit.
(3)
If no remission is granted under subsection (1), the Director
General shall require customs duty to be paid on such waste or refuse as if it had been imported in that form.
Deficiency in quantity of dutiable goods at licensed manufacturing warehouse
65AB. (1) If it appears at any time that in any licensed manufacturing warehouse there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of such licensed manufacturing warehouse shall—
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(a)
in the absence of proof to the contrary, be presumed to have illegally removed such goods; and
(b)
without prejudice to any proceedings under this Act, be liable to pay to the proper officer of customs the customs duty leviable on the goods found deficient.
(2)
Notwithstanding subsection (1), if it is shown to the satisfaction of the Director General that such deficiency has been caused by any unavoidable leakage, breakage or other accident, the Director General may remit the whole or any part of the customs duty leviable on the goods found deficient.
Licensee to provide customs office and facilities
65AC. The licensee of a licensed warehouse shall provide appropriate customs office and facilities within or at the perimeter of the licensed warehouse at the expense of the licensee.
Liquidator of company to give notice of winding-up, and set aside duty