Malaysia legislation

Section 91C

of *EXCISE ACT 1976

Section 91C

Goods manufactured in Langkawi shall be deemed to be manufactured outside Malaysia

Goods subject to excise duty, other than those referred to in section 91B, when manufactured outside Malaysia and when moved from Langkawi to the other territories in Malaysia shall be deemed to be import into those territories and the provisions of the

Customs Act 1967 shall apply.

130 Laws of Malaysia ACT 176

Goods manufactured in other territories of Malaysia shall be deemed to be export when moved to Langkawi

Read in full context — *EXCISE ACT 1976 →