Section 7
Goods deemed to be exported from, or imported into, Malaysia
ActIn forceProvision 8 of 122
Section 7
(a)
goods which are taken out from any part of the principal customs area and brought into a free zone shall be deemed to be exported from Malaysia; and
(b)
goods which are brought out of a free zone and taken into any part of the principal customs area shall be deemed to be imported into Malaysia.
(2)
Custom duty, if any, on any goods deemed to be exported from or imported into, Malaysia shall be payable.