Malaysia legislation
Section 163A
Section 163A
In this
Part.
unless the context otherwise requires
Interpre tation
"Langkawi" means the Langkawi Island and all adjacent islands iying ncarer to
Langkawi Island than to the mainland:
"principal customs area" means Malaysia exclusive of Labuan and Langkawi.
Customs1638. (1) Notwithstanding anything to the contrary contained in this Act-duties relating to Langkawi.
(a)
no import duty shall be payable upon any goods imported into Langkawi, other than the following:
(i)
petroleum products; and and petroleum
(ii)
any goods which the Minister may from time to time declare by order published in the Gazette;
(b)
no export duty shall be payable upon any goods exported from Langkawi, other than any goods which the
Minister may from time to time declare by order published in the Gazette;
(c)
import duty shall be payabie upon all dutiable goods ransported to the principal customsS ärea trom Langkawi as if such transportation to the principal customs area were importation into
Malaysia;
Cap. II, S.
1
(d)
export duty shall be payable upon all dutiable goods transported from the principal customs area to Langkawi to all intents as if such transportation from the principal customs area were export from Malaysia: and
(e)
the Minister may by order. prescribe the meaning of the word "value in relation to goods transported from
Langkawi to the principal customs
(2)
Subsections (2), (3). (4). (5) and (6) of section 11 shall apply to any order made by the Minister under paragraph (a) (ii) or (b) of subsection (1).
(3)
Nothing in this section shall render inapplicable to Langkawi any other customs dutywhich may be fixed by the Minister under subsection (1) of section 11.