Malaysia legislation
Section 8
Section 8
Amendment of section 135
(a)
in the shoulder note, by substituting for the words “Penalty for various smuggling offences” the words “Penalty relating to smuggling offences, evasion of duty, fraud, etc.”;
Customs (Amendment) (No. 2)
(b)
in subparagraph (1)(i)—
(i)
by substituting for subsubparagraph (aa) the following subsubparagraph:
“(aa) be liable for the first offence to a fine of not less than ten times the amount of the customs duty or fifty thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of the customs duty or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding five years or to both; and”; and
(ii)
by substituting for subsubparagraph (bb) the following subsubparagraph:
“(bb) be liable for a second offence or any subsequent offence to a fine of not less than twenty times the amount of the customs duty or one hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the amount of the customs duty or one million ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding seven years or to both:”;
(c)
in the proviso to subparagraph (1)(ii), by deleting the word “and” at the end of the proviso;
(d)
in subparagraph (1)(iii)—
(i)
by inserting after the words “in the case of prohibited goods” the words “other than cigarettes containing tobacco and intoxicating liquor”;
(ii)
by substituting for subsubparagraph (aa) the following subsubparagraph:
“(aa) be liable for the first offence to a fine of not less than ten times the value of the goods or fifty thousand ringgit, whichever is the greater amount, and of not more than twenty times the value of the goods or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding five years or to both; and”;
(iii)
by substituting for subsubparagraph (bb) the following subsubparagraph:
“(bb) be liable for a second offence or any subsequent offence to a fine of not less than twenty times the value of the goods or one hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the value of the goods or one million ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding seven years or to both:”; and
(iv)
in the proviso to subparagraph (1)(iii), by substituting for the full stop at the end of the proviso a semicolon; and
(e)
by inserting after the proviso to subparagraph (1)(iii) the following subparagraphs:
“(iv) in the case of cigarettes containing tobacco or intoxicating liquor included in a class of goods appearing in an order made under subsection 11(1)—
(aa) be liable for the first offence to a fine of not less than ten times the amount of the customs duty or one hundred
Customs (Amendment) (No. 2)
7
thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of the customs duty or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than five years or to both; and
(bb) be liable for a second offence or any subsequent offence to a fine of not less than twenty times the amount of the customs duty or two hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the amount of the customs duty or one million ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than five years or to both; and
(v)
in the case of cigarettes containing tobacco or intoxicating liquor which are prohibited goods—
(aa) be liable for the first offence to a fine of not less than ten times the value of the goods or one hundred thousand ringgit, whichever is the greater amount, and of not more than twenty times the value of the goods or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than five years or to both; and
(bb) be liable for a second offence or any subsequent offence to a fine of not less than twenty times the value of the goods or two hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the value of the goods or one million ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than five years or to both.”.
Amendment of section 136