Section 58
Malaysia
ActIn forceProvision 67 of 131
Section 58
(a)
from the special areas to Malaysia; or
(b)
from Malaysia to the special 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 special areas from or to Malaysia; and
Sales Tax 67
(b)
persons, and vehicles, vessels and aircrafts, transporting such goods.
Declaration of taxable goods transported from special areas to