Malaysia legislation
Section 155
Section 155
(a)
no import duty shall be payable upon any goods imported into Labuan, other than goods which the Minister may from time to time declare by order published in the Gazette;
(b)
no export duty shall be payable upon any goods exported from Labuan;
(c)
import duty shall be payable upon all dutiable goods transported to the principal customs area from Labuan to all intents as if such transportation to the principal customs area were importation into Malaysia;
Customs 187
(d)
export duty shall be payable upon all dutiable goods transported from the principal customs area to Labuan to all intents as if such transportation from the principal customs area were export from Malaysia;
(e)
the Minister may, by order, prescribe the meaning of the word “value” in relation to goods transported from Labuan to the principal customs area.
(2)
Subsections 11(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 Labuan any other customs duty which may be fixed by the Minister under subsection 11(1).
Transportation of goods to or from Labuan from or to the principal customs area