Section 51
Transportation of taxable goods from or to designated areas to or from Malaysia
ActIn forceProvision 59 of 131
Section 51
(a)
from the designated areas to Malaysia; or
(b)
from Malaysia to the designated areas, the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or exported from, Malaysia from or to a place outside
Malaysia.
(2)
Without prejudice to the generality of subsection (1), Part X shall apply to—
(a)
taxable goods transported to or from the designated areas from or to Malaysia; and
(b)
persons, and vehicles, vessels and aircrafts, transporting such goods.
Declaration of taxable goods transported from designated areas to