Section 163E

Except for the purpose of section 48, any dutiable goods, other than petroleum and petroleum products, and other goods declared by the Minister under paragraph (a) (ii) of subsection (1) of section 163B 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.