Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part IX · Special Provisions Relating to Special Areas
58. Transportation of taxable goods from or to special areas to or from Malaysia
Feedback & support(1)
Where taxable goods are transported—
taxable goods
Defined · s 2
“taxable goods” means goods of a class or kind not exempted from sales tax;
(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
(b)
persons, and vehicles, vessels and aircrafts, transporting such goods.