Section 163K
Customs duties relating to Tioman
Notwithstanding anything to the contrary contained in this
Act—
(a)
no import duty shall be payable upon any goods imported into Tioman, 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 Tioman, other than goods which the Minister may from time to time declare by order published in the Gazette;
(c)
import duty shall be payable upon all dutiable goods transported to the principal customs area from Tioman as if such transportation to the principal customs area were importation into Malaysia;
(d)
export duty shall be payable upon all dutiable goods transported from the principal customs area to Tioman to all intents as if such transportation from the principal customs area were export from Malaysia; and
Customs 195
(e)
the Minister may by order, prescribe the meaning of the word “value” in relation to goods transported from Tioman 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) or (b).
(3)
Nothing in this section shall render inapplicable to Tioman any other customs duty which may be fixed by the Minister under subsection 11(1).