Malaysia legislation
Section 90B
Section 90B
Act—
Where goods are transported—
(a)
from Labuan to the principal customs area; or
(b)
from the principal customs area to Labuan, the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into or, as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, the provisions of Part X shall apply to goods transported to or from Labuan from or to the principal customs area and to persons and vehicles, vessels and aircrafts transporting such goods.
Declaration of goods transported from Labuan to the principal customs area