Malaysia legislation

Section 40F

of *EXCISE ACT 1976

Section 40F

The provisions of this Part shall not apply—

(a)

to goods imported from a collection station or to goods which are forwarded to a collection station, subject to such conditions and restrictions as the Director General may, either generally by order or in any particular case, impose;

(b)

to accompanied passengers’ baggage or personal effects; and

(c)

to goods sent by post, except as provided for in subsection 40D(3).

64 Laws of Malaysia ACT 176

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