Malaysia legislation

Section 38

of EXCISE (AMENDMENT) ACT 2019

Section 38

Section 41d of the principal Act is amended—

(a)

in subsection (1)

(i)

by substituting for the words “two months” the words “one month”;

(ii)

by substituting for the words “five hundred” the words “five thousand”; and

(iii)

by substituting for the words “two thousand” the words “ten thousand”;

(b)

by inserting after subsection (2) the following subsection:

“(3)  For the purpose of this section, “agent of the vessel” includes a freight forwarder.”.

Amendment of section 42a