Section 14
Substitution of section 18
of Customs (Amendment) Act 2019
The principal Act is amended by substituting for section 18
the following section:
“Remission of import duty on goods damaged, destroyed or lost before removal from customs control
Quoted provision
Section 18
If any dutiable goods which have been imported are damaged, destroyed or lost due to unavoidable accident at any time after their arrival within Malaysia and before removal from customs control, the Director General may, where he deems fit, remit the whole or any part of the customs duty payable thereon if notice in writing of such damage, destruction or loss, supported by sufficient documents, has been given at or before the time of such removal.
(2)
If any dutiable goods are damaged, destroyed or lost due to unavoidable accident after the removal of such goods from customs control, no abatement of customs duty shall be allowed on such goods.”.
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