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Section 62

Section 163 of the principal Act is amended—

of Finance Act 2017

ActIn forceProvision 63 of 65
Section 62

(a)

by substituting for the shoulder note the following shoulder note:

“Power of Minister to impose tax”; and

(b)

by substituting for subsection (1) the following subsection:

“(1) The Minister may, by order published in the

Gazette, prescribe—

(a)

any goods imported into, supplied within or between free zone to be chargeable to tax; or

(b)

any goods removed from a free zone through

Malaysia to another free zone, to a designated area or to a warehouse under section 70 to be subject to payment of tax.”.