Section 27A — AKTA EKSAIS 1976

(a)

the excise duty payable, if any, has been paid;

(b)

the goods have been approved for movement in transit and the payment of excise duty is suspended;

(c)

the goods have been approved for transhipment and the goods are for immediate off-loading to another vessel;

(d)

the goods are imported by post;

(e)

the goods are imported by road or by sea where there is no licensed warehouse or warehouse or other place approved by the Director General at the place of import; or

(f)

the goods are personal effects carried or brought by passengers in any baggage.

Excise 51

(2)

If the Director General deems it necessary for the purposes of public interest that the goods are to be warehoused, the Director

General may require the goods to be deposited in a licensed warehouse other than a warehouse licensed under section 25 or in a warehouse or other place approved by the Director General.

(3)

The goods deposited under subsection (2) shall—

(a)

be deposited at the expense of the owner of such goods;

(b)

be deemed to be under customs control; and

(c)

not be removed except with the permission of the proper officer of customs.

(4)

Subsection (1) shall not be applicable for goods entering a principal customs area by road, sea or air from a free zone.

(5)

Notwithstanding subsection (4), the goods referred to in subsection (4) shall not be released from customs control unless—

(a)

the excise duty payable, if any, has been paid; or

(b)

the goods have been approved for movement in transit and the payment for excise duty is suspended.

Deposit of goods in a warehouse or other place approved by the

Director General

27AB. (1) The Director General may approve any warehouse, not being a licensed warehouse, or any other place to be deposited with dutiable goods, and the approval granted may be withdrawn, suspended or cancelled.

(2)

Any such approval shall be for such period and subject to such conditions as the Director General in each case may specify in the approval.

52 Laws of Malaysia ACT 176

Power to open and examine packages