Section 91U
Excise duties relating to Pangkor
Notwithstanding anything to the contrary contained in this
Act—
(a)
no excise duty shall be payable upon any goods imported into
Pangkor, 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 Pangkor as if
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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 Pangkor to the principal customs area.
(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 Pangkor any other excise duty which may be fixed by the Minister under subsection 6(1).