Section 91U

no excise duty shall be payable upon any goods imported into

Pangkor, 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 Pangkor as if

138 Laws of Malaysia ACT 176

such transportation to the principal customs area were importation into Malaysia; and

the Minister may, by order, prescribe the meaning of the word “value” in relation to goods transported from Pangkor 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 Pangkor any other excise duty which may be fixed by the Minister under subsection 6(1).

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