Malaysia legislation
Section 28
Section 28
No dutiable goods shall be consumed or made use of in, or removed from, a place licensed under section 20 or from a licensed warehouse or a warehouse or any other place approved by the Director
(a)
upon payment of duty thereon or, if the order under section 6 relating to the duty so allows, upon security being given as provided by that order for payment of the duty;
(b)
if such goods are in a licensed warehouse, a warehouse or other place approved by the Director General or any other place under excise control, under such conditions as the
Director General deems fit—
Excise 53
(i)
for transit to another licensed warehouse, a warehouse or any other place approved by the Director General or any other place under excise control; or
(ii)
for manufacture in another place licensed under section 20; or
(c)
(Deleted by Act A781);
(d)
for export to and consumption in a place outside Malaysia.
Payment of dues in public excise warehouse