Section 2 — AKTA KASTAM (PINDAAN) 2019

(a)

dalam subseksyen (1)—

(i)

dengan memasukkan sebelum takrif “agent” takrif yang berikut:

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

UNDANG-UNDANG MALAYSIA

Akta A1593

AKTA KASTAM (PINDAAN) 2019

4

Undang-Undang Malaysia

Akta A1593

(ii)

dengan memasukkan selepas takrif “aircraft” takrif yang berikut:

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

(iii)

dengan memasukkan selepas takrif “computer”

takrif yang berikut:

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

(iv)

dengan memasukkan selepas takrif “customs airport” takrif yang berikut:

‘ “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)

dengan memasukkan selepas takrif “customs duty”

takrif yang berikut:

‘ “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;’;

Kastam (Pindaan)

(vi)

dengan memasukkan selepas takrif “customs warehouse” takrif yang berikut:

‘ “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)

dengan menggantikan takrif “export” dengan takrif yang berikut:

‘ “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)

dengan menggantikan takrif “goods” dengan takrif yang berikut:

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

(ix)

dengan menggantikan takrif “import” dengan takrif yang berikut:

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

(x)

dengan menggantikan takrif “importer” dengan takrif yang berikut:

‘ “importer” includes—

(a)

any owner or other person for the time being possessed of or beneficially

6

Undang-Undang Malaysia

Akta A1593

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;’;

(xi)

dengan memotong takrif “in transit”;

(xii)

dengan memasukkan selepas takrif “intoxicating liquor” takrif yang berikut:

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

(xiii)

dalam takrif “manufacture”, dengan menggantikan perenggan (c) dengan perenggan yang berikut:

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

(xiv)

dengan memasukkan selepas takrif “master” takrif yang berikut:

‘ “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)

dengan menggantikan takrif “officer of customs”

dengan takrif yang berikut:

‘ “officer of customs” means—

(a)

the Director General;

Kastam (Pindaan)

(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); and

(e)

any Chief Customs Officer, Senior

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

(xvi)

dengan memasukkan selepas takrif “officer of customs” takrif yang berikut:

‘ “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;’;

8

Undang-Undang Malaysia

Akta A1593

(xvii)

dengan menggantikan takrif “owner” dengan takrif yang berikut:

‘ “owner”—

(a)

in respect of goods, includes any person

(other than an officer of customs acting in his official capacity) being or holding himself 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)

dengan memasukkan selepas takrif “pilot of an aircraft” takrif yang berikut:

‘ “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;’;

Kastam (Pindaan)

(xix)

dalam takrif “preventive vessel”, dengan memotong perkataan “and includes a vessel owned and employed for the prevention of smuggling by the Government of Singapore”;

(xx)

dengan memasukkan selepas takrif “preventive vessel” takrif yang berikut:

‘ “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)

dalam takrif “prohibited goods”, dengan memasukkan selepas perkataan “section 31”

perkataan “and any subsidiary legislation made under this Act”;

(xxii)

dengan memasukkan selepas takrif “proper officer of customs” takrif yang berikut:

‘ “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)

dengan menggantikan takrif “senior officer of customs” dengan takrif yang berikut:

‘ “senior officer of customs” means—

(a)

the Director General;

(b)

any Deputy Director General of

Customs and Excise appointed under subsection 3(1);

10

Undang-Undang Malaysia

Akta A1593

(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);

(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)

dengan memasukkan selepas takrif “sufferance wharf” takrif yang berikut:

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

(xxv)

dengan memasukkan selepas takrif “territorial waters” takrif yang berikut:

‘ “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;

Kastam (Pindaan)

11

“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;’; dan

(xxvi)

dengan menggantikan takrif “value” dengan takrif yang berikut:

‘ “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)

dengan menggantikan subseksyen (1a) dengan subseksyen yang berikut:

“ (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.”;

12

Undang-Undang Malaysia

Akta A1593

(c)

dengan memasukkan selepas subseksyen (1a) subseksyen yang berikut:

“ (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”; dan

(d)

dalam subseksyen (2)—

(i)

dengan memasukkan selepas perkataan “customs or licensed warehouse,” perkataan “warehouse or other place approved by the Director General, petroleum supply base,”; dan

(ii)

dengan menggantikan perkataan “any vessel, train, conveyance, aircraft, pipeline or place” dengan perkataan “any conveyance”.

Pindaan seksyen 3