Malaysia legislation
Section 78A
Section 78A
The customs duties and other charges leviable on goods imported shall be paid by the importer of the goods—
(a)
in the case of goods referred to in paragraph 78(1)(a), within fourteen days from the date of declaration being approved by the proper officer of customs except for goods in transit;
(b)
in the case of goods referred to in paragraph 78(1)(b), forthwith upon the arrival of such goods;
Customs 95
(c)
in the case of goods referred to in paragraph 78(1)(c), forthwith upon the arrival of such goods; and
(d)
in the case of goods referred to in subsection 78(3), within fourteen days from the date of the declaration being approved by the proper officer of customs.
Declaration of dutiable goods before arrival