Malaysia legislation
Section 75
Section 75
Customs 89
No dutiable goods shall be removed from customs control except—
(a)
after payment of the customs duty payable thereon; or
(b)
if such goods are in a customs or licensed warehouse, a warehouse or other place approved by the Director General, or a petroleum supply base under such conditions as the
Director General may impose, for transit to another customs or licensed warehouse, warehouse or other place approved by the Director General, or a petroleum supply base;
(c)
under such conditions as the Director General may impose, for a re-export from Malaysia, and in no case shall any goods be removed from a customs warehouse, or warehouse or other place approved by the Director General until all warehouse rent and other charges due in respect thereof have been paid:
Provided that petroleum or any other dutiable goods as approved by the Director General may be removed from the customs or licensed warehouse or the warehouse or other place approved by the Director
General before payment of the customs duty if security has been lodged to the satisfaction of the Director General by which payment of duty is guaranteed within such time as the Director General may allow.