Section 8

manufactured in Malaysia by a registered manufacturer and sold, used or disposed of by him; or

imported into Malaysia by any person.

Sales tax on any importation of taxable goods into Malaysia shall be levied and payable as if it were a customs duty or an excise duty and as if the imported taxable goods are dutiable and liable to customs duty or excise duty.

This Act shall be construed as one with the Customs Act 1967

and the Excise Act 1976 [Act 176] with regards to the importation or exportation of goods including goods in transit and the movement of goods under customs control or excise control.

Where there is any inconsistency between the provisions of the

Customs Act 1967 or the Excise Act 1976 and the provisions of this

Act, the provisions of this Act shall prevail.

Determination of sale value of taxable goods