Section 35L

transhipment procedure does not commence or is not completed in accordance with subsection 35J(2); or

Customs 63

transhipment goods loaded on board the vessel or aircraft to be transported out of Malaysia are not exported in accordance with subsection 35J(2), the licensee of the licensed warehouse, or warehouse or other place approved by the Director General, or the master of the vessel or the pilot of the aircraft on board of which the goods were to be loaded for export, as the case may be, shall—

immediately notify the proper officer of customs of the delay, and the reasons for the delay; and

thereafter notify the proper officer of customs regularly, of the situation with regard to the commencement and completion of the transhipment procedure.

Any person who contravenes subsection (1) 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.

Delivery of goods for transhipment for loading on board outgoing vessel or aircraft