Section 2 — EXCISE (AMENDMENT) ACT 2019

(a)

in subsection (1)—

(i)

in the definition of “bottle” by substituting for the words “half a gallon” the words “two litres”;

(ii)

by deleting the definition of “public excise warehouse”;

(iii)

by inserting after the proposed definition of “public ruling” the following definition:

‘ “road” has the meaning assigned by subsection 2(1) of the Customs Act 1967

[Act 235];’;

(iv)

by inserting after the definition of “Customs Appeal

Tribunal” the following definition:

‘ “customs control” has the meaning assigned by subsection 2(1) of the Customs Act 1967;’;

(v)

by inserting after the definition of “dutiable goods”

the following definition:

‘ “duty free shop” has the meaning assigned by subsection 2(1) of the Customs Act 1967;’;

(vi)

by inserting before the definition of “senior officer of excise” the following definition:

‘ “public ruling” means the public ruling made by the Director General under section 5f;’;

(vii)

by inserting after the proposed definition of “road”

the following definition:

‘ “sea” has the meaning assigned by subsection 2(1) of the Customs Act 1967;’;

(viii)

in the definition of “native liquor” by inserting after the word “consumption” the words “and not for commercial use”;

(ix)

in the definition of “officer of excise” by deleting paragraph (b);

Excise (Amendment)

(x)

by substituting for the definition of “senior officer of excise” the following definition:

‘ “senior officer of excise” means—

(a)

the Director General;

(b)

any Deputy Director General of

Customs and Excise appointed under subsection 3(1) of the Customs

Act 1967;

(c)

any Assistant Director General,

Director, Deputy Director, Senior

Assistant Director and Assistant

Director of Customs appointed under subsection 3(1) of the Customs

Act 1967;

(d)

a n y S e n i o r S u p e r i n t e n d e n t ,

Superintendent, Chief Assistant

Superintendent, Senior Assistant

S u p e r i n t e n d e n t o r A s s i s t a n t

Superintendent of Customs appointed under subsection 3(4) of the Customs

Act 1967;

(e)

any officer of excise invested with the powers of a senior officer of excise under subsection 4(2) or (3);

(f)

any police officer having the powers of a senior officer of excise by virtue of section 4a;’;

(xi)

by inserting after the definition “licensed warehouse”

the following definition:

‘ “licensee” means any person licensed under section 25 or 35;’;

(xii)

by inserting after the proposed definition of

“transhipment” the following definition:

‘ “transit” has the meaning assigned by subsection 2(1) of the Customs Act 1967;’;

(xiii)

by inserting after the definition of “toddy” the following definition:

‘ “transhipment” has the meaning assigned by subsection 2(1) of the Customs Act 1967;’;

(xiv)

by substituting for the definitions of “owner” the following definition:

‘ “owner”—

(a)

in respect of goods, includes any person

(other than an officer of excise acting in his official capacity) being or holding himself out to be the owner, importer, manufacturer, assembler, consignee, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods; and

(b)

in respect of land, means the registered proprietor or the legal owner or holder by customary tenure of any land;’;

(xv)

by inserting after the definition “computer” the following definition:

‘ “conveyance” has the meaning assigned by subsection 2(1) of the Customs Act 1967;’;

(xvi)

in the definition of “manufacture” by substituting for paragraph (c) the following paragraph:

“(c) in relation to petroleum, the process of refining that includes separation, conversion, purification and blending of refinery streams or petrochemical streams;

and”;

Excise (Amendment)

(xvii)

by inserting after the definition of “licensed carrier”

the following definition:

‘ “licensed manufacturer” means any person licensed under section 20;’;

(xviii)

by deleting the definition of “licensed tobacco manufacturer”;

(xix)

by inserting after the definition of “senior officer of excise” the following definition:

‘ “surcharge” means any charge that is due and payable under subsection 15(3);’;

(xx)

by deleting the definition of “free zone”;

(b)

by inserting after subsection (1) the following subsections:

“(1a) For the purposes of this Act, a free zone shall be deemed to be a place outside a principal customs area, and the provisions of Parts VII and VIIIa and section 76 shall be applicable to a free zone.

(1b)

For the purposes of subsection (1a)—

(a)

“free zone” means any area in Malaysia which has been declared by the Minister to be a free commercial zone or a free industrial zone under the Free Zones

Act 1990 [Act 438]; and

(b)

“principal customs area” means any part of

Malaysia excluding a free zone, Labuan,

Langkawi, Tioman and Pangkor.”; and

(c)

in subsection (2), by substituting for the words “any public excise warehouse, licensed warehouse, post office, or in any vessel, train, conveyance, aircraft, pipeline or place”

the words “licensed warehouse, a warehouse or other place approved by the Director General, post office, or in any conveyance”.

Amendment of section 4