Malaysia legislation
Section 125A
Section 125A
(2)
Subject to subsection (4), any person having possession or control over any document, information or declaration, or copies thereof, relating to importation, exportation, valuation, classification or origin determination of any goods, who at any time, otherwise than for the purposes of this Act or with the express authority of the Director
General—
(a)
communicates such information or anything contained in such document or declaration, or copies thereof, to any person; or
(b)
suffers or permits any person to have access to such information or to anything contained in such document or declaration, or copies thereof, shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.
(3)
No person having any official duty or being appointed or employed under this Act shall be required—
(a)
to produce in any matters or proceedings in any court or tribunal any information, documents or declarations; or
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(b)
to divulge or communicate in such matters or proceedings any matter or thing, coming under his notice in the performance of his duties under this Act, except as may be necessary for the purpose of carrying into effect the provisions of this Act, or in order to institute a prosecution, or in the course of a prosecution for any offence committed under this Act.
(4)
The Director General may transmit or communicate any information or documents referred to in subsection (2) as he deems expedient or necessary to allow disclosure of certain information to any person.
(5)
Notwithstanding subsection (4), the Director General shall not transmit or communicate any information or documents to a corresponding authority in a foreign state unless—
(a)
an agreement or arrangement has been entered with that foreign state regarding the exchange of information; and
(b)
the Director General is satisfied that the corresponding authority has given appropriate undertaking for protecting the confidentiality of anything communicated to it and for controlling the use of it, including an undertaking that it will not be used as evidence in any proceeding.
(6)
The Director General shall record in writing all decisions to transmit or communicate any information or documents to a foreign state.
Goods liable to seizure liable to forfeiture