Is AKTA ZON BEBAS (PINDAAN) 2019 still in force?

Yes — AKTA ZON BEBAS (PINDAAN) 2019 is currently in force.

When did AKTA ZON BEBAS (PINDAAN) 2019 take effect?

AKTA ZON BEBAS (PINDAAN) 2019 was first recorded in 2019.

How many sections does AKTA ZON BEBAS (PINDAAN) 2019 have?

AKTA ZON BEBAS (PINDAAN) 2019 contains 25 sections.

Where can I read the official version of AKTA ZON BEBAS (PINDAAN) 2019?

The official text of AKTA ZON BEBAS (PINDAAN) 2019 is published at lom.agc.gov.my.

/akn/my/act/amendment_act/2019/A1595

FREE ZONES (AMENDMENT) ACT 2019

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Type: Amendment Act
Status: In force
Enacted: 2019
Sections: 25
Languages: MS · EN

Quick answer

About this amendment act

FREE ZONES (AMENDMENT) ACT 2019 is Malaysia Amendment Act, cited as Amendment Act A1595 2019, currently marked in force and first recorded in 2019.

Opening note

Preamble

An Act to amend the Free Zones Act 1990. ENACTED by the Parliament of Malaysia as follows: Short title and commencement

Section 1

(2)

This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette.

Amendment of section 2

Section 2

The Free Zones Act 1990 [Act 438], which is referred to as the "principal Act" in this Act, is amended in section 2—

(a)

in subsection (1)一

(i)

in the definition of "commercial activity", by substituting for the words " , relabelling and transit" the words "and relabelling";

(ii)

by inserting after the definition of "operation" the following definitions:

"owner" in relation to goods, includes any person being or holding himself out to be the owner, importer, exporter, consignee, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods;

"Pangkor" shall have the same meaning assigned to it under section 163Q of the Customs Act 1967;'; and

(iii)

in the definition of "principal customs area", by substituting for the words "and Tioman" the words "，Tioman and Pangkor"; and

(b)

by inserting after subsection (2) the following subsection:

"（2A）For the purpose of the definition of "owner", "exporter" and "importer" shall have the same meaning assigned respectively to them under section 2 of the Customs Act 1967.".

Amendment of section 7

Section 3

Section 7 of the principal Act is amended—

(a)

by renumbering the existing section 7 as subsection (1); and

(b)

by inserting after subsection (1) as renumbered the following subsection:

"（2）Custom duty, if any, on any goods deemed to be exported from or imported into Malaysia shall be payable.".

New sections 8A and 8B

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

Section 5

"Declaration to give full and true account

The principal Act is amended by substituting for section 9 the following section:

Quoted provision

Section 9

(a)

for the first offence, be liable to a fine of not less than ten times the value of the goods or fifty thousand ringgit, whichever is the greater amount, and of not more than twenty times the value of the goods or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding five years or to both; and

(b)

for a second offence or any subsequent offence, be liable to a fine of not less than twenty times the value of the goods or one hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the value of the goods or one million ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding seven years or to both.

(2)

If the value of the goods under subsection (1) cannot be ascertained, the penalty may amount to a fine of not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.".

New section 10A

Section 6

"Penalty

The principal Act is amended by inserting after section 10 the following section:

Quoted provision

Section 10A

(2)

Any person who contravenes subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.".

Amendment of section 14

Section 7

"Record of activity

Section 14 of the principal Act is amended by deleting the word "industrial" wherever appearing.

Section 8

Amendment of section 15

(a)

in the shoulder note, by deleting the word "industrial"; and

(b)

in subsection (1), by deleting the word "industrial".

Amendment of section 17

Section 9

Section 17 of the principal Act is amended—

(a)

in subsection (2)一

(i)

by substituting for the words "if so directed by the Minister shall present to him" the words "shall furnish to the Minister"; and

(ii)

by substituting for the word "prescribe" the word "direct"; and

(b)

by inserting after subsection (2) the following subsection:

"（3）The reports and information referred to in subsection (2) shall be in such form as the Minister may specify.".

Amendment of section 18

Section 10

Section 18 of the principal Act is amended—

(a)

by renumbering the existing section as subsection (1); and

(b)

by inserting after subsection (1) as renumbered the following subsection:

"(2) When any information or document given or produced under subsection (1) is proved to be untrue or incorrect in whole or in part it shall be no defence to allege that the information or document or any part of the information or document was furnished inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the person who has given such information or produced such document.".

Amendment of section 19

Section 11

Section 19 of the principal Act is amended by substituting for the words "not exceeding five thousand ringgit" the words "not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both".

Section 12

New section 20A

The principal Act is amended by inserting after section 20 the following section:

Quoted provision

Section 20A

(2)

Where any senior officer of customs enters upon any shop or warehouse, or other building, place or premises in accordance with this section, he may—

(a)

require any person to produce any goods, document or thing which relates to the person's activity and any documents and records which are required to be kept under section $ 1 0 ^{A} $;

(b)

examine any goods, document or thing;

(c)

seize and detain any goods, document or thing if in his opinion it may afford evidence of the commission of any offence under this Act or any regulations made thereunder;

(d)

require any person to answer any question relating to any goods, document or thing;

(e)

require any container, envelope or other receptacle in the shop or warehouse, or other building, place or premises to be opened;

(f)

at the risk and expense of the person carrying out activity in the shop or warehouse, or other building, place or premises, open and examine any package, or any goods or material in the shop or warehouse, or other building, place or premises; or

(g)

take samples of any goods or material and make copies or extracts of any document, if he deems it necessary.

(3)

Where any senior officer of customs is unable to obtain full and free access to the shop or warehouse, or other building, place or premises under subsection (1) or to any container, envelope or other receptacle contained therein, he may, at any time, enter the shop or warehouse, or other building, place or premises and open the container, envelope or other receptacle and by force, if necessary.

(4)

Any person who refuses to permit any senior officer of customs to enter upon any shop or warehouse, or other building, place or premises in accordance with this section shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding three years or to both."

Amendment of section 21

Section 13

"Access to shop or warehouse, or other building, place or premises

Section 21 of the principal Act is amended by substituting for the words "shop, warehouse or other building or place", "shop, warehouse, building or place" and "place" wherever appearing the words "shop or warehouse, or other building, place or premises".

Section 14

Amendment of section 22

Section 22 of the principal Act is amended by substituting for the words "shop, warehouse or other building or place" wherever appearing the words "shop or warehouse, or other building, place or premises".

Section 15

Amendment of section 23A

Subsections 23A(1) and (2) of the principal Act are amended by inserting after the words "his powers under sections" the word "20A,".

Section 16

Substitution of section 33

The principal Act is amended by substituting for section 33 the following section:

Quoted provision

Section 33

(2)

An offer under subsection (1) may be made at any time after the offence has been committed, but before any prosecution for it has been instituted, and if the amount specified in the offer is not paid within the time specified in the offer or within any extended period as the Director General may grant, prosecution for the offence may be instituted at any time after that against the person to whom the offer was made.

(3)

Where an offence has been compounded under subsection (1), no prosecution shall after that be instituted in respect of the offence against the person to whom the offer to compound was made.

(4)

Upon payment of such compound under subsection (1), any property seized shall be released and no further proceedings shall be taken against such property except that if the property seized consists of goods the import of which into Malaysia is absolutely or conditionally prohibited under any written law and no import licence has been issued, such goods or the amount secured under paragraph 27(1)(a) or (b) or the amount realized by sale under paragraph 27(1)(c), as the case may be, shall be forfeited.

(5)

All sums of money received by the Director General under this section shall be paid into and form part of the Federal Consolidated Fund.".

New section 41A

Section 17

"Compounding of offences

The principal Act is amended by inserting after section 41 the following section:

Quoted provision

Section 41A

(2)

In any proceedings to recover any other remedy, any tax, duty or payment under subsection (1), the production of a certificate signed by the Director General—

(a)

stating that any other remedy, any tax, duty or payment shown in the certificate as payable, in any assessment or notice made under this Act from a person named in the certificate; and

(b)

giving the address of the person and purporting to be a copy of or an extract from any notice of assessment, shall be conclusive evidence of any other remedy, any tax, duty or payment as payable in any assessment or notice and shall be sufficient authority for the court to give judgement for that amount.".

Saving provisions

Section 18

"Recovery of duty or tax as a civil debt

(a)

any erection of building or other structures in a free commercial zone before the date of coming into operation of this Act which on the coming into operation of this Act is still under construction;

(b)

any person who has taken, held or enjoyed movable and immovable property of every description in a free commercial zone before the date of coming into operation of this Act; and

(c)

any person who has been residing within a free commercial zone before the date of coming into operation of this Act.

(2)

On the date of coming into operation of this Act—

(a)

such building or other structures mentioned in paragraph (1)(a) may be continued and completed as if section 14 of the principal Act had not been amended by this Act;

(b)

such person mentioned in paragraph (1)(b) may continue to take, hold or enjoy such movable and immovable property, as if section 14 of the principal Act had not been amended by this Act, subject to such conditions as imposed by the Authority; and

(c)

such person mentioned in paragraph (1)(c) may continue to reside within such free commercial zone, as if section 15 of the principal Act had not been amended by this Act, subject to such conditions as imposed by the Authority.

(3)

Any compounding of offences under the existing section 33 of the principal Act which is pending before the date of coming into operation of this Act shall, after the date of coming into operation of this Act, be continued and concluded as if the principal Act had not been amended by this Act.

Common questions

What is AKTA ZON BEBAS (PINDAAN) 2019?: FREE ZONES (AMENDMENT) ACT 2019 is Malaysia Amendment Act, cited as Amendment Act A1595 2019, currently marked in force and first recorded in 2019.
Is AKTA ZON BEBAS (PINDAAN) 2019 still in force?: Yes — AKTA ZON BEBAS (PINDAAN) 2019 is currently in force.
When did AKTA ZON BEBAS (PINDAAN) 2019 take effect?: AKTA ZON BEBAS (PINDAAN) 2019 was first recorded in 2019.
How many sections does AKTA ZON BEBAS (PINDAAN) 2019 have?: AKTA ZON BEBAS (PINDAAN) 2019 contains 25 sections.
Where can I read the official version of AKTA ZON BEBAS (PINDAAN) 2019?: The official text of AKTA ZON BEBAS (PINDAAN) 2019 is published at lom.agc.gov.my.