CUSTOMS (AMENDMENT) ACT 2024

all dutiable goods imported into Pulau 1, other than goods which the Minister may from time to time declare by order published in the Gazette;

and

all goods declared by the Minister under paragraph (a), transported to the principal customs area from Pulau 1

as if such transportation to the principal customs area were importation into Malaysia.

from Pulau 1 to the principal customs area; or

from the principal customs area to Pulau 1, the provisions of this Act, other than sections 81, 82, 83,

84, 85, 86 and 87 and paragraph 87a(1)(b), shall with such modifications and adaptations as may be necessary, apply as if such goods were imported into or, as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality,

Part XII shall apply to goods transported to or from Pulau 1

from or to the principal customs area and to persons and vehicles, vessels and aircrafts transporting such goods.

Declaration of goods transported from Pulau 1 into the principal customs area 163ab.  The person in charge of any vehicle, vessel or aircraft on which goods are transported from Pulau 1 to the principal customs area shall make a declaration in the form and manner as determined by the Director General.

Dutiable goods to be deemed to be non-dutiable while in

Pulau 1 163ac.  Except for the purposes of section 48, any goods declared by the Minister under paragraph 163z(1)(a) shall, while in Pulau 1, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.

Collection of duties 163ad.  In making regulations under section 142, the Minister may provide for the collection of the customs duties payable in respect of goods—

imported into or exported from Pulau 1; and

transported or about to be transported from or to

Pulau 1 to or from the principal customs area.

Application of Part X to goods transported to Pulau 1 163ae.  The provisions of Part X which deals with drawback shall apply to goods declared by the Minister under paragraph 163z(1)(a), transported from the principal customs area to Pulau 1 as if such goods had been exported.”.