Malaysia legislation
Section 91D
Section 91D
Goods subject to excise duty, other than those referred to in section 91B, manufactured in other territories of Malaysia when moved to Langkawi shall be deemed to be export from such territories to a place outside Malaysia for the purpose of section 19 and paragraph 28(d).
Excise duties relating to Langkawi
91DA. (1) Notwithstanding anything to the contrary contained in this
(a)
no excise duty shall be payable upon any goods imported into
Langkawi, other than the goods which the Minister may from time to time declare by order published in the Gazette;
(b)
excise duty shall be payable upon all dutiable goods transported to the principal customs area from Langkawi to all intents as if such transportation to the principal customs area were importation into Malaysia;
(c)
the Minister may, by order, prescribe the meaning of the word “value” in relation to goods transported from Langkawi to the principal customs area.
(2)
Subsections 6(2), (3), (4), and (5) shall apply to any order made by the Minister under paragraph (1)(a).
(3)
Nothing in this section shall render inapplicable to Langkawi any other excise duty which may be fixed by the Minister under subsection 6(1).
Transportation of goods to or from Langkawi from or to the principal customs area
91DB. Where goods are transported—
Excise 131
(a)
from Langkawi to the principal customs area; or
(b)
from the principal customs area to Langkawi, the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, the provisions of Part X shall apply to goods transported to or from Langkawi from or to the principal customs area and to persons and vehicles, vessels and aircraft transporting such goods.
Declaration of goods transported from Langkawi to the principal customs area
91DC. The person in charge of any vehicle, vessel or aircraft on which goods are transported from Langkawi to the principal customs area shall make a declaration in the form and manner as determined by the
Director General.
Dutiable goods to be deemed to be non-dutiable while in Langkawi
91DD. Any dutiable goods, other than goods declared by the Minister under paragraph 91DA(1)(a) or deemed to have been declared by the
Minister under that section, shall while in Langkawi, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.
Collection of duties in Langkawi
91DE. In making regulations under section 85 the Minister may provide—
(a)
for the collection in Langkawi of excise duties payable in respect of goods transported or about to be transported from or to Langkawi to or from the principal customs area;
132 Laws of Malaysia ACT 176
(b)
for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and
(c)
for the licensing or control of persons or vehicles, vessels or aircraft transporting such goods.
Application of provisions relating to drawback to goods transported to Langkawi
91DF. The provisions relating to drawback under this Act shall apply to goods other than goods declared by the Minister under paragraph 91DA(1)(a) or deemed to have been declared by the Minister under that section, transported from the principal customs area to
Langkawi as if such goods had been re-exported.
PART XVB
SPECIAL PROVISIONS DEALING WITH TIOMAN
Interpretation