Malaysia legislation
Section 53
Section 53
Collection of sales tax in designated areas
(a)
for the collection in the designated areas of sales tax payable in respect of taxable goods transported or about to be transported from or to the designated areas to or from
Malaysia;
(b)
for the limitation or restriction of vehicles, vessels and aircrafts which may be used to transport taxable goods; and
(c)
for the licensing or control of persons, or vehicles, vessels or aircrafts, transporting taxable goods.
Application of section 40 to taxable goods transported to designated areas