Malaysia legislation

Section 91L

of *EXCISE ACT 1976

Section 91L

Dutiable goods to be deemed to be non-dutiable while in Tioman

Any dutiable goods, other than goods declared by the Minister under paragraph 91I(1)(a) or deemed to have been declared by the

Minister under that section shall, while in Tioman, be deemed to be

Excise 135

non-dutiable goods and the provisions of this Act shall be construed accordingly.