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In forceUpdated to 30 Dec 2023Read it in Bahasa Malaysia

Part I · Preliminary

3. Interpretation

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(1)

In this Act, unless the context otherwise requires—

“prescribed” means prescribed by the Minister in the regulations made under this Act;

“document” has the meaning assigned to it under section 3 of the

Evidence Act 1950 [Act 56];

“electronic” has the meaning assigned to it under section 5 of the

Electronic Government Activities Act 2007 [Act 680];

“Director General” means the Director General of Customs and

Excise, appointed under subsection 3(1) of the Customs Act 1967

[Act 235];

“computer” has the meaning assigned to it under section 3 of the

Evidence Act 1950;

“departure levy” means a levy payable under this Act;

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

“person” includes an individual, a company, limited liability partnership, firm, society and every other juridical person;

Departure Levy 9

“registered person” means any operator or agent of foreign operator registered under section 15;

“officer of customs” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967 and includes any person appointed and employed under subsection 4(4);

“senior officer of customs” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967;

“operator” means any person who operates any vehicle to carry any person leaving Malaysia and “foreign operator” means any person, who operates any vehicle to carry any person leaving Malaysia, but who has no business or place of business in Malaysia;

“effective date” means the date appointed under subsection 1(3).

Report

Part II

Administration

Part III

Imposition and Scope of Departure Levy

Part IV

Registration

Part V

Records, Returns, Assessment and Recovery

Part VI

Exemption, Remission and Refund

Part VII

Enforcement

Part VIII

Offences

Part IX

Trial and Proceedings

Part X

Miscellaneous

Part XI

Transitional