Malaysia legislation
Section 91I
Section 91I
Excise duties relating to Tioman
(a)
no excise duty shall be payable upon any goods imported into
Tioman, other than the goods which the Minister may from time to time declare by order published in the Gazette;
(b)
excise duty shall be payable upon all dutiable goods transported to the principal customs area from Tioman as if such transportation to the principal customs area were importation into Malaysia; and
(c)
the Minister may by order, prescribe the meaning of the word
“value” in relation to goods transported from Tioman to the principal customs area.
134 Laws of Malaysia ACT 176
(2)
Subsections 6(2), (3), (4) and (5) shall apply to any order made by the Minister under paragraph (1)(a).
(3)
Nothing in this section shall render inapplicable to Tioman any other excise duty which may be fixed by the Minister under subsection 6(1).
Transportation of goods to or from Tioman from or to the principal customs area