Section 2

customs warehouse under section 63;

any warehouse licensed under sections 65 and 65A;

(ba) any duty free shop licensed under section 65D; and

any inland clearance depot licensed under section 65E, of the Customs Act 1967, for the warehousing of goods of a similar class to such dutiable goods;

“licensee” means any person licensed under section 25 or 35;

“Licensing Boards” means a Board established under section 31;

“local craft” has the meaning assigned by subsection 2(1) of the

Customs Act 1967;

“manufacture” means,—

in the case of intoxicating liquors, distilling, brewing, fermenting, bottling of intoxicating liquor, and includes the addition of any substance (other than water) to any intoxicating liquor and the blending, compounding and varying of intoxicating liquors with intent that the compound so formed shall be sold for human consumption, but does not

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include any such compound prepared at the order of the purchaser, and for his immediate consumption:

Provided that in the case of toddy, it also includes tapping, bottling and canning;

in the case of tobacco, any process converting any raw or leaf tobacco into tobacco fit for smoking; snuffing or chewing, and includes the making of cigarettes from manufactured tobacco;

in relation to petroleum, the process of refining that includes separation, conversion, purification and blending of refinery streams or petrochemical streams;

in other cases, the conversion by manual or mechanical means of organic or inorganic materials into a new product by changing the size, shape, composition, nature or quality of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction;

“master” has the meaning assigned by subsection 2(1) of the

Customs Act 1967;

“Minister” means the Minister charged with responsibility for finance;

“native liquor” means any of the intoxicating liquors customarily fermented, made or prepared by natives in Sabah and Sarawak for their own consumption and not for commercial use;

“occupier” includes a lessee or tenant or a person in possession, management or control of any land or premises;

“officer of excise” means—

20 Laws of Malaysia ACT 176

any officer of customs as defined in subsection 2(1) of the

Customs Act 1967;

(Deleted by Act A1594);

“owner”—

in respect of goods, includes any person (other than an officer of excise acting in his official capacity) being or holding himself out to be the owner, importer, manufacturer, assembler, consignee, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods; and

in respect of land, means the registered proprietor or the legal owner or holder by customary tenure of any land;

“petroleum” has the meaning assigned by subsection 2(1) of the

Customs Act 1967;

“pilot of an aircraft” has the meaning assigned by subsection 2(1) of the Customs Act 1967;

“proper officer” means any officer of excise acting in the fulfillment of his duties under this Act, whether such duties are assigned to him specially or generally, or expressly or by implication; and every person, whether an officer of excise or not, engaged by the orders or with the concurrence of the Director General (whether previously or subsequently expressed) in the performance of any act or duty relating to an assigned matter which is by law required or authorized to be performed by or with an officer of excise shall be deemed to be the proper officer by or with whom that act or duty is to be performed, and any person so deemed to be the proper officer shall have all the powers of an officer of excise in relation to that act or duty;

“public ruling” means the public ruling made by the Director General under section 5F;

“road” has the meaning assigned by subsection 2(1) of the

Customs Act 1967;

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“sea” has the meaning assigned by subsection 2(1) of the

Customs Act 1967;

“senior officer of excise” means—

the Director General;

any Deputy Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967;

any Assistant Director General, Director, Deputy Director,

Senior Assistant Director and Assistant Director of Customs appointed under subsection 3(1) of the Customs Act 1967;

any Senior Superintendent, Superintendent, Chief Assistant

Superintendent, Senior Assistant Superintendent or Assistant

Superintendent of Customs appointed under subsection 3(4)

of the Customs Act 1967;

any officer of excise invested with the powers of a senior officer of excise under subsection 4(2) or (3);

any police officer having the powers of a senior officer of excise by virtue of section 4A;

“surcharge” means any charge that is due and payable under subsection 15(3);

“tobacco” includes manufactured and unmanufactured tobacco of every description, including tobacco stalks and tobacco refuse but does not include uncured tobacco;

“toddy” means the fermented juice of the coconut or other palm;

“transhipment” has the meaning assigned by subsection 2(1) of the

Customs Act 1967;

“transit” has the meaning assigned by subsection 2(1) of the

Customs Act 1967;

22 Laws of Malaysia ACT 176

“uncured tobacco” means raw leaf tobacco not yet subject to any process of drying or curing;

“unexcisable goods” means goods in respect of which a breach of the provisions of this Act or of any subsidiary legislation made thereunder has been committed;

“value” means—

in relation to locally manufactured goods, value as determined under paragraph 85(2)(bd); and

in relation to imported goods—

the value of such goods for the purpose of customs duty determined in accordance with the Customs Act 1967;

and

For the purposes of this Act, a free zone shall be deemed to be a place outside a principal customs area, and the provisions of

Parts VII and VIIIA and section 76 shall be applicable to a free zone.

For the purposes of subsection (1A)—

For the purpose of this Act, goods shall be deemed to be under excise control whilst they are deposited or held in any distillery, brewery or other places of manufacture, or in licensed warehouse, a warehouse or other place approved by the Director General, post

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office, or in any conveyance from which they may not be removed except with the permission of the proper officer.