Malaysia legislation
Section 91
Section 91
(2)
Notwithstanding anything to the contrary contained in this Act, section 40A shall not apply in Sabah and Sarawak to—
(a)
any vessel, the master of which satisfies the proper officer that its entry into the waters of Malaysia was due to circumstances beyond his control, and that its entry and the reason therefore was at the first possible opportunity reported to the nearest customs or police authority, and that after such entry no person on board or connected with the vessel has done any act contrary to any written law; or
(b)
any local craft if the person in charge thereof can show to the satisfaction of a proper officer that he has come from a place of departure from which it is unusual to grant or carry clearances or manifest.
(3)
Notwithstanding anything to the contrary contained in this Act, all excise duties payable in Sarawak under this Act shall be paid within such period after the date of importation or loading of the goods for transhipment, as the case may be, as the Minister may by regulation made hereunder provide, or in default of any such regulation, before such goods are removed from excise control:
Provided that the excise duty on goods stored in a customs licensed or approved warehouse in accordance with any regulation made
Excise 129
hereunder in that behalf shall be paid at such time and in such manner as may be prescribed by such regulations.
PART XVA
SPECIAL PROVISIONS DEALING WITH LANGKAWI
Interpretation