Section 35
Presumption as to export
ActIn forceProvision 54 of 294
Section 35
In relation to export, goods shall be deemed to be taken or caused to be taken out of Malaysia—
(a)
if they have been cleared by a proper officer of customs at the last customs station on their route out of Malaysia;
(b)
if they have been loaded on to a vessel or aircraft which is about to depart from a port or place in Malaysia; or
(c)
if they have been cleared by a proper officer of customs at an inland clearance depot or at an inland customs station on their route out of Malaysia through a customs port or airport.
PART IVA
TRANSIT AND TRANSHIPMENT