Departure Levy Act 2019 · Updated to 30 Dec 2023 · Part II · Administration
4. Functions and powers of Director General and other officers
Feedback & supportThe Director General shall have the superintendence of all matters relating to the departure levy, subject to the direction and control of the Minister.
Director General
“Director General” means the Director General of Customs and Excise, appointed under subsection 3(1) of the Customs Act 1967;
Subject to the general direction and supervision of the Director
General, a senior officer of customs shall have and exercise all powers conferred on the Director General by or under this Act.
senior officer of customs
“senior officer of customs” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967;
Any officer of customs shall have the duties and powers to enforce and ensure due compliance with the provisions of this Act.
officer of customs
“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);
Any person, other than an officer of customs may be appointed by, or employed with the concurrence of, the Director General for any duty or service relating to departure levy and such person shall be deemed to be an officer of customs for that duty or service.
person
“person” includes an individual, a company, limited liability partnership, firm, society and every other juridical person; Departure Levy 9
10 Laws of Malaysia ACT 813
The Director General may, by authorization in writing, confer on any person appointed or employed under subsection (4), all or any of the powers of a senior officer of customs by or under this Act, for a period not exceeding ninety days in respect of any one authorization.