Section 16
Value of goods imported
of Goods and Services Tax Act 2014
ActRepealedProvision 16 of 197
Section 16
The value of goods imported into Malaysia shall be the sum of the following amounts, namely—
(a)
the value of the goods for the purposes of customs duty determined in accordance with the Customs Act 1967;
(b)
the amount of customs duty, if any, paid or is to be paid on the goods; and
(c)
the amount of excise duty, if any, paid or is to be paid on the goods.