Section 29A
Importation or exportation by pipeline
ActIn forceProvision 47 of 294
Section 29A
(1)
No goods shall be imported or exported by pipeline unless such pipeline is approved by the Director General who, in granting such approval, may impose such conditions as he may deem fit.
Customs 53
(2)
Goods imported by means of pipeline shall be treated as imported at the time when they are brought―
(a)
if by sea, across the boundaries into the territorial waters; or
(b)
if by land, across the boundaries into Malaysia.
(3)
Goods exported by means of a pipeline shall be treated as exported at the time when the goods are loaded from a pipeline into another conveyance for exportation.