Section 90 — CUSTOMS ACT 1967

(a)

shall attend a course on matters relating to customs and pass such examination as may be specified by the Director

General;

(aa) shall be a registered person under the Service Tax Act 2018

[Act 807];

Customs 103

(b)

shall produce a written authority from the person on whose behalf he is to act;

(c)

shall give such security as may be considered adequate by a senior officer of customs for the faithful and incorrupt conduct of such agent and of his employees acting for him both as regards the customs and his employers; and

(d)

shall not have been proved against him or convicted on a charge in respect of—

(i)

an offence involving fraud or dishonesty;

(ii)

an offence under any written law relating to corruption;

(iii)

an offence under any written law relating to taxation;

or

(iv)

any offence punishable with imprisonment for more than two years.

(2)

Subject to subsection (1), any application for approval to act as a customs agent shall be made in the form as determined by the

Director General.

(3)

The Director General may waive the requirement of paragraph (1)(a) if he is satisfied that the person has sufficient knowledge and experience on matters relating to customs.

(3A)

The Director General may grant such approval for the application made under subsection (2) subject to such terms and conditions as he deems fit.

(4)

The Director General may suspend or cancel any approval granted under subsection (3A) if the customs agent commits any breach of this Act or of any regulation made thereunder or if he fails to comply with the terms and conditions imposed pursuant to subsection (3A) or any direction given by an officer of customs with regard to the business transacted by the customs agent.

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(5)

(Deleted by Act A1571).

(6)

Any person who acts as customs agent when approval has not been granted to him under this section or while such approval is cancelled or suspended, or who makes or causes to be made a declaration of any goods without being duly authorized for that purpose by the proprietor or consignee of such goods shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.

(6A)

The importer, exporter or manufacturer may appoint a customs agent to act on his behalf on matters relating to declaration and clearance of goods or entry or clearance of any vessel or aircraft under this Act.

(6B)

For the purpose of subsection (6A), a person is presumed to act as a customs agent without being duly authorized if there is reasonable cause to believe that the proprietor or consignee is not in existence or the existence of the proprietor or consignee is unlawful.

(7)

The employee of any person or firm may transact business at any customs office on behalf of such person or firm.

(8)

Notwithstanding subsection (7), a senior officer of customs may refuse to transact business with such employee unless such person or firm has furnished a signed authority authorizing such employee to transact business on behalf of such person or firm.

Person in charge of goods imported, etc., by road to be deemed agents