Malaysia legislation

Section 14

of CUSTOMS (AMENDMENT) ACT 2019

Section 14

Customs (Amendment)

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

(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.”.

20

Substitution of section 22b