Malaysia legislation

Section 14

of CUSTOMS (AMENDMENT) (NO. 2) ACT 2018

Section 14

General

The principal Act is amended by inserting after section 145

the following section:

“Customs duty, etc., to be payable notwithstanding any proceedings, etc.

Quoted provision

Section 145a

The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Act, or the compounding of an offence under section 131, shall not relieve any person from the liability to pay for customs duty, penalty or surcharge under this Act.”.

Customs (Amendment) (No. 2)

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KUALA LUMPUR