Section 35I

The owner or agent of the goods for transhipment is liable to any storage charges, handling charges, warehouse rental and other

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charges at the rates applicable to such goods or, if such rates are not prescribed, at the prescribed rates applicable to such goods prior to transportation out of Malaysia.

No goods for transhipment may be moved between two or more places under customs control at the customs port or airport where the goods were off-loaded without the prior permission of the proper officer of customs.

The Director General may exempt any particular goods from the operation of this section.

Any person who contravenes subsection (1) or (3) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.

Commencement and completion of transhipment procedures