Malaysia legislation
Section 163B
Seksyen 163B
(a)
no import duty shall be payable upon any goods imported into Langkawi, other than the following:
(i)
petroleum and petroleum products; and
(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 payable upon all dutiable goods transported to the principal customs area from Langkawi as if such transportation to the principal customs area were importation into Malaysia;
(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 area.
(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).
Transportation of goods to or from Langkawi from or to the principal customs area.
(3)
Nothing in this section shall render inapplicable to Langkawi any other customs duty which may be fixed by the Minister under subsection (1) of section 11.