Section 90A

no excise duty shall be payable upon any goods imported into

Labuan, other than the goods which the Minister may from time to time declare by order published in the Gazette;

excise duty shall be payable upon all dutiable goods transported to the principal customs area from Labuan to all

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intents as if such transportation to the principal customs area were importation into Malaysia;

the Minister may, by order, prescribe the meaning of the word “value” in relation to goods transported from Labuan to the principal customs area.

Subsections 6(2), (3), (4), and (5) shall apply to any order made by the Minister under paragraph (1)(a).

Nothing in this section shall render inapplicable to Labuan any other excise duty which may be fixed by the Minister under subsection 6(1).

Transportation of goods to or from Labuan from or to the principal customs area