Section 2

“Department” means the Royal Malaysian Customs and Excise

Department;

“Director General” means the Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967 [Act 235];

“Fund” means the Federal Consolidated Fund;

“goods” means all kinds of movable and immovable property;

“levy” means a levy imposed under section 6;

6

“Minister” means the Minister charged with the responsibility for finance;

“prescribed”, unless otherwise stated, means prescribed by regulations made under section 28;

“prescribed goods” means goods prescribed by order made under section 6;

“proper officer of customs” shall have the same meaning as is assigned to that expression in section 2 of the Customs Act 1967.