Malaysia legislation
Section 33
Section 33
Substitution of section 40d
The principal Act is amended by substituting for section 40d the following section:
“Declaration of dutiable goods on import 40d. (1) Every importer of dutiable goods shall make a declaration on such goods imported, personally or by his agent, in such form as may be prescribed to the proper officer—
(a)
in the case of goods deposited in a licensed warehouse other than a warehouse licensed under section 25
or in a warehouse or other place approved by the
Director General referred to under subsection 27a(1)
or (2), within a period of one month from the date of the arrival or landing of such goods before the removal of such goods or any part of the goods from customs control;
Excise (Amendment)
(b)
in the case of goods not deposited in the licensed warehouse or in a warehouse or other place approved by the Director General referred to under subsection 27a(1) or (2), upon arrival or landing of such goods at a place of import; or
(c)
in the case of goods entering the principal customs area from a free zone, upon arrival of such goods at the principal customs area.
(2)
Notwithstanding subsection (1), the proper officer may, by notice in writing, require such declaration to be submitted within three days from the date of such notice.
(3)
In the case of goods imported by post, the declaration shall be made by the addressee or by his agent on demand by the proper officer.”.
Amendment of section 40g