Malaysia legislation
Section 4
Section 4
The principal Act is amended by inserting after section 8 the following sections:
Quoted provision
Section 8A
Any person who makes any declaration under this Act or any regulations made thereunder for the purpose of obtaining approval from the proper officer of customs or proper officer of the Authority shall give a full and true account relating to—
(a)
the number and description of the packages;
(b)
the description of the goods;
(c)
the weight, measure or quantity of the goods;
(d)
the value of all of the goods; and
(e)
the country of origin of the goods.
Goods unaccounted for
Quoted provision
Section 8B
(2)
Where the goods deemed illegally removed from the free zone into the principal customs area under subsection (1) are subject to taxes, duties or payment under any written law, the owner of such goods or the operator of such shop or warehouse, or other building, place or premises shall be liable to pay to the proper officer of customs such taxes, duties or payment on demand being made within six years from the date on which such taxes, duties or payment was payable or the deficient taxes, duties or payment was paid unless the owner of such goods or the operator of such shop or warehouse, or other building, place or premises can show to the satisfaction of the Director General that such deficiency has been caused by unavoidable leakage, breakage or other accident.
(3)
Nothing in subsection (2) prevents the Director General from making a demand at any time after six years whenever any payment of taxes, duties or payment is not paid or short paid due to any form of fraud or default committed by or on behalf of any person.
(4)
For the purposes of this section, "operator" means any person who has been given the approval under the regulations made under this Act to carry out any activity in a free zone.".
Substitution of section 9