Section 19
Section 29a of the principal Act is amended—
of Customs (Amendment) Act 2019
Amendment ActIn forceProvision 19 of 103
Section 19
(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.”.