Section 2
Interpretation
In this Act, unless the context otherwise requires—
“activity” includes commercial activity and manufacturing activity and related operations;
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“Authority” means any statutory body or company or department of the Government of Malaysia or of any State in Malaysia which has been appointed under the provisions of subsection 3(2) to administer, maintain and operate any free zone;
“commercial activity” includes trading (excluding retail trade), breaking bulk, grading, repacking and relabelling;
“customs airport” shall have the same meaning assigned to it under the Customs Act 1967 [Act 235];
“customs duty” means any duty imposed by or under the
Customs Act 1967;
“excise duty” means any duty imposed by or under the
Excise Act 1976 [Act 176];
“free zone” means any part of Malaysia declared under the provisions of subsection 3(1) to be a free commercial zone or a free industrial zone;
“goods” includes animals, birds, fish, plants and all kinds of movable property;
“Labuan” shall have the same meaning assigned to it under section 154 of the Customs Act 1967;
“Langkawi” shall have the same meaning assigned to it under section 163A of the Customs Act 1967;
“legal landing place” shall have the same meaning assigned to it under the Customs Act 1967;
“manufacture” means the conversion by manual or mechanical means of organic or inorganic material into a new product by changing the size, shape, composition, nature or quality of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; and the term “manufacturing activity” with its
Free Zones 9
grammatical variations and cognate expression shall be construed accordingly and, in relation to such term, it shall include any activity as determined by the Director General to be manufacturing activity:
Provided that the Director General may in his absolute discretion determine that the result of any manufacture or manufacturing activity is not a new product or article;
“Minister” means the Minister for the time being charged with the responsibility for finance;
“operation” means the operations set out under the activity approved by the Minister under the provisions of section 10;
“owner” in relation to goods, includes any person being or holding himself out to be the owner, importer, exporter, consignee, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods;
“Pangkor” shall have the same meaning assigned to it under section 163Q of the Customs Act 1967;
“prescribed place of import or export” means any place prescribed under section 142 of the Customs Act 1967 as a place for the import and export of goods by road and rail;
“principal customs area” means any part of Malaysia but excluding a free zone, Labuan, Langkawi, Tioman, Pangkor and Pulau 1;
“proper officer of the Authority” means any officer of the Authority acting in the fulfilment of his duties under the Act, whether such duties are assigned to him specially or generally, or expressly or by implication;
“Pulau 1” shall have the same meaning assigned to it under subsection 2(1) Customs Act 1967;
“Tioman” shall have the same meaning assigned to it under section 163J of the Customs Act 1967;
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“value” in relation to imported goods has the meaning assigned to it under section 2 of the Customs Act 1967.
(2)
For the purpose of the definition of the word “value”, import means an import into a principal customs area from a free zone.
(2A)
For the purpose of the definition of “owner”, “exporter” and
“importer” shall have the same meaning assigned respectively to them under section 2 of the Customs Act 1967.
(3)
The expressions “Director General”, “officer of customs”,
“senior officer of customs”, “proper officer of customs” and “dutiable goods” shall have the meaning assigned respectively to them in the
Customs Act 1967.