Malaysia legislation
Section 163R
Section 163R
Customs duties relating to Pangkor
(a)
no import duty shall be payable upon any goods imported into Pangkor, 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 Pangkor, other than any 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 Pangkor 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 Pangkor as if such transportation from the principal customs area were exportation from Malaysia; and
(e)
the Minister may by order, prescribe the meaning of the word “value” in relation to goods transported from Pangkor 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 Pangkor any other customs duty which may be fixed by the Minister under subsection 11(1).
Transportation of goods to or from Pangkor from or to the principal customs area