Section 91O
Section 91O
The movement of goods from a country other than Malaysia or the Kingdom of Thailand or from a licensed warehouse of Malaysia or the
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Kingdom of Thailand into the Joint Development Area shall be deemed to be an importation of such goods into the Joint Development Area.
(2)
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.
(3)
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