Section 91G

Goods subject to excise duty, other than those referred to in section 91F, when manufactured in Tioman shall be deemed to have been manufactured outside Malaysia and when moved from Tioman to the other territories in Malaysia shall be deemed to have been imported into those territories and the provisions of the Customs Act 1967 shall apply.

Goods manufactured in other territories of Malaysia shall be deemed to have been exported when moved to Tioman