Malaysia legislation
Section 79
Section 79
New Part XVd
The principal Act is amended by inserting after Part XVc the following Part:
“Part XVd
SPECIAL PROVISIONS DEALING WITH PANGKOR
Interpretation 91q. In this Part, unless the context otherwise requires—
“Pangkor” means the Pangkor Island, Mentagor Island,
Giam Island, Simpan Island, Tukun Terindak Island,
Pelanduk Island, Anak Pelanduk Island, Landak Island,
Batu Orang Tua and Batu Jambal;
“principal customs area” means Malaysia exclusive of
Labuan, Langkawi, Tioman and Pangkor.
Excise (Amendment)
47
Dutiable goods in Pangkor 91r. The provisions of this Act shall not apply to goods manufactured in or imported into Pangkor, other than goods which the Minister may from time to time declare by order published in the Gazette.
Goods manufactured in Pangkor shall be deemed to have been manufactured outside Malaysia 91s. Goods subject to excise duty, other than those referred to in section 91r, when manufactured in Pangkor shall be deemed to have been manufactured outside Malaysia and when moved from Pangkor to the other territories in Malaysia shall be deemed to have been imported into those territories and the provisions of the Customs Act 1967 shall apply.
Goods manufactured in other territories of Malaysia shall be deemed to have been exported when moved into Pangkor 91t. Goods subject to excise duty, other than those referred to in section 91r, manufactured in other territories of Malaysia when moved into Pangkor shall be deemed to have been exported from such territories to a place outside Malaysia for the purpose of section 19 and paragraph 28(d).
Excise duties relating to Pangkor 91u. (1) Notwithstanding anything to the contrary contained in this Act—
(a)
no excise duty shall be payable upon any goods imported into Pangkor, other than the goods which the Minister may from time to time declare by order published in the Gazette;
(b)
excise duty shall be payable upon all dutiable goods transported to the principal customs area from
Pangkor as if such transportation to the principal customs area were importation into Malaysia; and
(c)
the Minister may, by order, prescribe the meaning of the word “value” in relation to goods transported from Pangkor to the principal customs area.
(2)
Subsections 6(2), (3), (4) and (5) shall apply to any order made by the Minister under paragraph (1)(a).
(3)
Nothing in this section shall render inapplicable to
Pangkor any other excise duty which may be fixed by the Minister under subsection 6(1).
Transportation of goods to or from Pangkor from or to the principal customs area 91v. Where goods are transported—
(a)
from Pangkor to the principal customs area; or
(b)
from the principal customs area to Pangkor, the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into or, as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, the provisions of Part X shall apply to goods transported to or from Pangkor from or to the principal customs area and to persons, vehicles, vessels and aircrafts transporting such goods.
Declaration of goods transported from Pangkor to the principal customs area 91w. The person in charge of any vehicle, vessel or aircraft on which goods are transported from Pangkor to the principal customs area shall make a declaration substantially in the prescribed form giving particulars of the goods transported in such vehicle, vessel or aircraft.
Excise (Amendment)
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Dutiable goods to be deemed to be non-dutiable while in Pangkor 91x. Any dutiable goods, other than goods declared by the Minister under paragraph 91u(1)(a) shall, while in Pangkor, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.
Collection of duties in Pangkor 91y. In making regulations under section 85 the Minister may provide—
(a)
for the collection in Pangkor of excise duties payable in respect of goods transported or about to be transported from or to Pangkor to or from the principal customs area;
(b)
for the limitation or restriction of vehicles, vessels and aircrafts which may be used to transport such goods; and
(c)
for the licensing or control of persons or vehicles, vessels or aircrafts transporting such goods.
Application of provisions relating to drawback to goods transported to Pangkor 91z. The provisions relating to drawback under this
Act shall apply to goods, other than goods declared by the Minister under paragraph 91u(1)(a), transported from the principal customs area to Pangkor as if such goods had been re-exported.”.
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