Malaysia legislation
Section 29A
Section 29A
Importation or exportation by pipeline
(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.
Importation or exportation by other means