59. Declaration of taxable goods transported from special areas to Malaysia

Terms defined in s 2

• prescribed

  prescribed

  Defined · s 2

  “prescribed” means prescribed by the Minister in the regulations made under this Act;

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• special areas

  special areas

  Defined · s 2

  “special areas” means any free zone, licensed warehouse and licensed manufacturing warehouse, the Joint Development Area, and a petroleum supply base licensed under section 77B of the Customs Act 1967;

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• taxable goods

  taxable goods

  Defined · s 2

  “taxable goods” means goods of a class or kind not exempted from sales tax;

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