Section 2 — AKTA KASTAM (PINDAAN) 2019

(a)

in subsection (1)—

(i)

by inserting before the definition of “agent” the following definition:

‘ “accredited person” means any person who has been approved by the Director General under section 88b;’;

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(ii)

by inserting after the definition of “aircraft” the following definition:

‘ “authorized body” means a government agency authorized under section 99b;’;

(iii)

by inserting after the definition of “computer”

the following definition:

‘ “conveyance” includes any vessel, aircraft, vehicle, train, barge, pipeline, electrical grid and all other means of transportation;’;

(iv)

by inserting after the definition of “customs airport” the following definitions:

‘ “customs clearance” means the completion of the relevant customs procedure to allow goods to be—

(a)

released for home consumption;

(b)

exported; or

(c)

placed under another customs procedure;

“customs control” means measures applied by officers of customs before the release of goods to ensure compliance with this

Act;’;

(v)

by inserting after the definition of “customs duty”

the following definition:

‘ “customs office” means the customs administrative unit responsible for the performance of the functions and duties relating to customs, and the premises used, or other places approved, licensed or prescribed, for that purpose under this Act;’;

Customs (Amendment)

(vi)

by inserting after the definition of “customs warehouse” the following definition:

‘ “declaration of origin” means an appropriate statement as to the origin of the goods in connection with their importation or exportation by the importer, producer or exporter on the commercial invoice or any documents relating to the goods;’;

(vii)

by substituting for the definition of “export” the following definition:

‘ “export” means to take or cause to be taken out of Malaysia, by land, sea, air, or by any other means or to place any goods in a conveyance for the purpose of such goods being taken out of Malaysia by land, sea, air, or by any other means;’;

(viii)

by substituting for the definition of “goods” the following definition:

‘ “goods” includes animals, birds, fish, plants, currency and bearer negotiable instruments and any other kinds of movable property;’;

(ix)

by substituting for the definition of “import” the following definition:

‘ “import” means to bring or cause to be brought into Malaysia, by land, sea or air or by any other means;’;

(x)

by substituting for the definition of “importer”

the following definition:

‘ “importer” includes—

(a)

any owner or other person for the time being possessed of or beneficially interested in any goods at and from the time of importation thereof until such goods are duly removed from customs control; and

(b)

in relation to goods imported by means of a pipeline, the owner of the pipeline;’;

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(xi)

by deleting the definition of “in transit”;

(xii)

by inserting after the definition of “intoxicating liquor” the following definition:

‘ “issuing authority” means a body or government agency appointed under section 99c;’;

(xiii)

in the definition of “manufacture”, by substituting for paragraph (c) the following paragraph:

“(c) in relation to petroleum, the process of refining that include separation, conversion, purification, and blending of refinery streams or petrochemical streams; and”;

(xiv)

by inserting after the definition of “master” the following definitions:

‘ “Minister” means the Minister charged with the responsibility for finance;

“non-preferential certificate of origin” means a specific document identifying the goods, in which the issuing authority empowered to issue such document certifies expressly that the goods to which the certificate relates originate in Malaysia;’;

(xv)

by substituting for the definition of “officer of customs” the following definition:

‘ “officer of customs” means—

(a)

the Director General;

(b)

any Deputy Director General of

Customs and Excise appointed under subsection 3(1);

Customs (Amendment)

(c)

any Assistant Director General, Director,

Deputy Director, Senior Assistant Director and Assistant Director of Customs and

Excise appointed under subsection 3(1);

(d)

any Senior Superintendent, Superintendent,

Chief Assistant Superintendent, Senior

Assistant Superintendent or Assistant

Superintendent of Customs and Excise appointed under subsection 3(4); and

(e)

any Chief Customs Officer, Senior

Customs Officer or Customs Officer appointed under section 4;’;

(xvi)

by inserting after the definition of “officer of customs” the following definition:

‘ “origin of goods”—

(a)

in relation to preferential tariff treatment, means the country in which the goods were wholly obtained, produced or regarded as having been produced according to the applicable rules of origin adopted within the framework of international or regional agreements in force; and

(b)

in relation to non-preferential tariff treatment, means Malaysia in which the goods were wholly obtained, produced or regarded as having been produced according to the rules adopted in Malaysia;’;

(xvii)

by substituting for the definition of “owner” the following definition:

‘ “owner”—

(a)

in respect of goods, includes any person (other than an officer of customs acting in his official capacity) being or holding himself

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out to be the owner, importer, exporter, consignee, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods; and

(b)

in respect of any aircraft, vessel or vehicle, includes the charterer, the hirer and any person acting as an agent for the owner or who receives freight or other charges payable in respect of the aircraft, vessel or vehicle;’;

(xviii)

by inserting after the definition of “pilot of an aircraft” the following definitions:

‘ “postal article” means a letter, postcard, newspaper, book, document, pamphlet, pattern or sample packet, parcel, package or any other article or thing that can be transmitted, collected or delivered by post;

“preferential certificate of origin” means a specific document identifying the goods, in which the issuing authority empowered to issue such document certifies expressly that the goods to which the certificate relates originate in a specific country in accordance with the rules of origin adopted within the framework of international or regional agreements in force;

“preferential tariff treatment” means the rates of import duty published in the order made under section 11 applicable to originating goods of the exporting country in accordance with the relevant trade agreements;’;

(xix)

in the definition of “preventive vessel”, by deleting the words “and includes a vessel owned and employed for the prevention of smuggling by the Government of Singapore”;

Customs (Amendment)

(xx)

by inserting after the definition of “preventive vessel” the following definition:

‘ “producer” means a person who engages in the production of goods which includes the growing, cultivating, raising, mining, harvesting, fishing, trapping, hunting, capturing, collecting, breeding, extracting, aquaculture, gathering, manufacturing, processing or assembling of the goods;’;

(xxi)

in the definition of “prohibited goods”, by inserting after the words “section 31” the words “and any subsidiary legislation made under this Act”;

(xxii)

by inserting after the definition of “proper officer of customs” the following definitions:

‘ “public ruling” means the public ruling made by the Director General under section 10f;

“release” in relation to goods, means the action by the proper officer of customs to allow goods which has completed customs clearance to be placed at the disposal of the owner of such goods;’;

(xxiii)

by substituting for the definition of “senior officer of customs” the following definition:

‘ “senior officer of customs” means—

(a)

the Director General;

(b)

any Deputy Director General of

Customs and Excise appointed under subsection 3(1);

(c)

any Assistant Director General, Director,

Deputy Director, Senior Assistant Director and Assistant Director of Customs and

Excise appointed under subsection 3(1);

(d)

any Senior Superintendent, Superintendent,

Chief Assistant Superintendent, Senior

Assistant Superintendent or Assistant

Superintendent of Customs and Excise appointed under subsection 3(4);

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(e)

any officer of customs invested with the powers of a senior officer of customs under subsection 3(5) or section 5; and

(f)

any police officer having the powers of a senior officer of customs by virtue of section 8;’;

(xxiv)

by inserting after the definition of “sufferance wharf” the following definition:

‘ “surcharge” means any charge that is due and payable under subsection 17b(2);’;

(xxv)

by inserting after the definition of “territorial waters” the following definitions:

‘ “transit” means the movement of goods—

(a)

between two or more customs offices in

Malaysia; or

(b)

from a customs office in any country to a customs office in Malaysia (including goods on transhipment) for the sole purpose of being carried out to another country;

“transhipment” means—

(a)

transferring of goods from one vessel or aircraft to another vessel or aircraft; or

(b)

unloading of goods from a vessel or aircraft and depositing such goods in a customs or licensed warehouse or in a warehouse or other place approved by the Director General, for the purpose of shipment out of Malaysia on that other vessel or aircraft within the jurisdictional area of the same customs office relating to the importation and exportation;’; and

Customs (Amendment)

(xxvi)

by substituting for the definition of “value” the following definition:

‘ “value”—

(a)

in relation to imported goods, means customs value as determined under the regulations made under subsection 142(35b); and

(b)

in relation to goods to be exported, means the price which an exporter would receive for the goods calculated to the stage where such goods are released by Customs at the place of export;’;

(b)

by substituting for subsection (1a) the following subsection:

“ (1a) For the purposes of this Act, a free zone shall be deemed to be a place outside a principal customs area, and the provisions of section 31 and

Parts IVa, V, VI and VII of this Act shall apply to a free zone.”;

(c)

by inserting after subsection (1a) the following subsection:

“ (1b) For the purposes of subsection (1a)—

(a)

“free zone” means any area in Malaysia which has been declared by the Minister to be a free commercial zone or a free industrial zone under the Free Zones

Act 1990 [Act 438]; and

(b)

“principal customs area” means any part of

Malaysia excluding a free zone, Labuan,

Langkawi, Tioman and Pangkor”; and

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(d)

in subsection (2)—

(i)

by inserting after the words “customs or licensed warehouse,” the words “warehouse or other place approved by the Director General, petroleum supply base,”; and

(ii)

by substituting for the words “any vessel, train, conveyance, aircraft, pipeline or place” the words

“any conveyance”.

Amendment of section 3