Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part VIII · Special Provisions Relating to Designated Areas
53. Collection of sales tax in designated areas
Feedback & supportIn making regulations under section 106, the Minister may provide—
(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
taxable goods
Defined · s 2
“taxable goods” means goods of a class or kind not exempted from sales tax;
(c)
for the licensing or control of persons, or vehicles, vessels or aircrafts, transporting taxable goods.