Malaysia legislation
Section 51
Section 51
New Part VIIIa
The principal Act is amended by inserting after section 77
the following Part:
“PART VIIIa
PETROLEUM SUPPLY BASE
Interpretation 77a.
For the purpose of this Part, unless the context otherwise requires—
“licensee” means any person licensed under section 77b;
“petroleum supply base” means an area licensed under section 77b.
Licensing of petroleum supply base 77b. (1) The Director General may, on payment of such fees as prescribed, issue a licence to any person to manage and administer a petroleum supply base and to carry out activities in the petroleum supply base as approved by the
Director General.
(2)
The licence issued under subsection (1)—
(a)
shall be for such period and subject to such conditions as the Director General may specify in the licence;
and
(b)
may be withdrawn, suspended or cancelled by the
Director General.
(3)
The licensee shall, for the proper conduct of his business, furnish such security as may be required by the
Director General.
(4)
The licensee shall provide appropriate customs office and facilities within or at the perimeter of the petroleum supply base at the expense of the licensee.
Release of goods from petroleum supply base 77c. (1) No goods which have undergone any process in the petroleum supply base may be released for home consumption or export without the prior approval of the
Director General.
(2)
Subject to section 77e, if the goods referred to in subsection (1) are released from the petroleum supply base for home consumption, the customs duty on such goods shall be calculated on the basis as if such goods had been imported.
Exemption from a payment of customs duty 77d. Notwithstanding subsection 77c(2), the Minister may in any particular case exempt any person from the payment of the whole or part of such customs duty which may be payable by such person on such goods subject to such conditions as the Minister deems fit.
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Remission of customs duty 77e. (1) Where in the course of carrying out any activities approved under subsection 77b(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 petroleum supply base 77f. (1) If it appears at any time that in any petroleum supply base there is a deficiency in the quantity of dutiable goods which ought to be found therein, the owner of the goods or the occupier of the premises 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.
(2)
Notwithstanding subsection (1), if it is shown to the satisfaction of the Director General that such deficiency has been caused by 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.”.
Customs (Amendment)
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Amendment of Part IX