Malaysia legislation
Section 40
Section 40
The principal Act is amended by inserting after section 65a the following sections:
“Remission on waste or refuse from goods undergoing process 65aa. (1) Where in the course of carrying out any activities approved under subsection 65a(1) there is waste or refuse, the customs duty may be remitted on the quantity of goods liable to the customs duty in so much of the waste or refuse as has arisen from the activities carried out in relation to the goods which have undergone any process.
(2)
If the customs duty is remitted under subsection (1), the Director General shall direct the waste or refuse to be destroyed subject to such conditions as the Director General deems fit.
(3)
If no remission is granted under subsection (1), the
Director General shall require customs duty to be paid on such waste or refuse as if it had been imported in that form.
Deficiency in quantity of dutiable goods at licensed manufacturing warehouse 65ab. (1) If it appears at any time that in any licensed manufacturing warehouse there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of such licensed manufacturing warehouse shall—
(a)
in the absence of proof to the contrary, be presumed to have illegally removed such goods; and
(b)
without prejudice to any proceedings under this
Act, be liable to pay to the proper officer of customs the customs duty leviable on the goods found deficient.
Customs (Amendment)
(2)
Notwithstanding subsection (1), if it is shown to the satisfaction of the Director General that such deficiency has been caused by any unavoidable leakage, breakage or other accident, the Director General may remit the whole or any part of the customs duty leviable on the goods found deficient.
Licensee to provide customs office and facilities 65ac. The licensee of a licensed warehouse shall provide appropriate customs office and facilities within or at the perimeter of the licensed warehouse at the expense of the licensee.”.
Amendment of section 65b