Malaysia legislation

Section 77

of CUSTOMS (AMENDMENT) ACT 2019

Section 77

Section 106a of the principal Act is amended—

(a)

by substituting for subsection (1) the following subsection:

“ (1) For the purposes of this Act, any senior officer of customs shall at all times have access to any place or premises where—

(a)

any importer, exporter, manufacturer or person carries on his business; and

(b)

any person who has dealings with the importer, exporter, manufacturer or person referred to in paragraph (a) carries on his business.”;

(b)

in subsection (2)—

(i)

by substituting for paragraph (a) the following paragraph:

“(a) he may require the importer, exporter, manufacturer or person referred to in paragraph (1)(a), or any person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a), to produce any book, data, document or other record, or thing which is required to be kept under the provision of this Act, or which relate to any imported, exported or manufactured goods;”;

(ii)

by substituting for paragraph (d) the following paragraph:

“(d) he may require—

(i)

the importer, exporter, manufacturer or person referred to in paragraph (1)(a);

Customs (Amendment)

(ii)

the person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a); or

(iii)

any person employed by such importer, exporter, manufacturer or person referred to in paragraph (1)(a)

or the first-mentioned person referred to in subparagraph (ii);

to answer questions truthfully relating to—

(A)

any book, data, document or other record, or thing;

(B)

any entry in any book, data, document or other record; or

(C)

any goods imported, exported or manufactured;”; and

(iii)

in paragraph (f), by substituting for the words “the importer or the person who has dealings with such importer” the words

“the importer, exporter, manufacturer or person referred to in paragraph (1)(a), or any person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a)”;

(c)

in subsection (3), by substituting for the words

“an importer carries on his business or where a person who has dealings with such importer” the words

“the importer, exporter, manufacturer or person referred to in paragraph (1)(a) carries on his business, or where the person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a)”;

and

(d)

by inserting after subsection (4) the following subsection:

“ (5) Any person who refuses access to any place or premises to any senior officer of customs under subsection (1) shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.”.

Amendment of section 107

Read in full context — CUSTOMS (AMENDMENT) ACT 2019 →