Section 29A
Importation or exportation by pipeline
ActIn forceProvision 47 of 295
Section 29A
(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.