Section 88A

The Director General may suspend or withdraw such approval or vary any of the terms or conditions under which the approval was given and vary the due date on which the customs duty is to be paid.

Any person who fails to pay to the Director General the amount of customs duty due and payable on the due date under subsection (1)

or (2) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.

Simplified procedures for accredited person