Malaysia legislation

Section 90D

of *EXCISE ACT 1976

Section 90D

Dutiable goods to be deemed to be non-dutiable while in Labuan

Any dutiable goods, other than goods declared by the Minister under paragraph 90A(1)(a) or deemed to have been declared by the

Minister under that paragraph, shall, while in Labuan, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.