Section 91O

The movement of goods produced in the Joint Development

Area from the Joint Development Area into Malaysia, the Kingdom of

Thailand or any other country shall be deemed to be an exportation of such goods from the Joint Development Area.

The movement of goods from Malaysia or the Kingdom of

Thailand into the Joint Development Area for use in the Joint

Development Area and the movement of such goods from the Joint

Development Area into Malaysia or the Kingdom of Thailand shall be deemed to be an internal movement of such goods.

Excise duty payable on importation into Joint Development Area