Malaysia legislation
Section 19
Section 19
Amendment of section 29a
(a)
by renumbering the existing provision as subsection (1);
and
(b)
by inserting after subsection (1) as renumbered the following subsections:
“ (2) Goods imported by means of a pipeline shall be treated as imported at the time when they are brought—
(a)
if by sea, across the boundaries into the territorial waters; or
22
(b)
if by land, across the boundaries into
Malaysia.
(3)
Goods exported by means of a pipeline shall be treated as exported at the time when the goods are loaded from a pipeline into another conveyance for exportation.”.
New section 29b