PERATURAN-PERATURAN EKSAIS (PINDAAN) (NO. 2) 2019

Eksais 1977

[P.U.

161/1977], yang disebut

Peraturan-Peraturan ibu dipinda dengan memotong Bahagian II.

Peraturan-Peraturan ibu dipinda dengan menggantikan peraturan 4 dengan peraturan yang berikut:

Jadual

Ketiga

Peraturan-Peraturan ini; dan

(b)

atas pembayaran jaminan sebagaimana yang difikirkannya patut bagi perlindungan hasil eksais.

(2)

Apa-apa lesen yang diberikan di bawah peraturan ini hendaklah tertakluk kepada apa-apa tempoh dan syarat sebagaimana yang ditentukan oleh Ketua Pengarah.

(3)

Lesen yang diberikan di bawah Bahagian ini hendaklah berkuat kuasa pada hari pertama suatu bulan dan melainkan jika terlebih dahulu dibatalkan atau digantung hendaklah sah selama apa-apa tempoh tidak kurang daripada enam bulan berturut-turut sebagaimana yang dinyatakan dalam lesen itu.”.

“Pengeluaran lesen.

P.U. (A) 411 7

Pindaan peraturan 11 8.

Peraturan 11 Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

"Pengeluaran sesuatu lesen tidaklah melepaskan pemohon atau pemegang lesen"

dengan perkataan "Pengeluaran suatu lesen tidak boleh melepaskan pengilang berlesen atau pemegang lesen itu".

Pindaan peraturan 12 9.

Peraturan 12 Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan nota birai dengan nota birai berikut:

(b)

dalam subperaturan (1)—

(i)

dengan menggantikan perkataan "seksyen 20 Akta" dengan perkataan "Bahagian ini"; dan

(ii)

dengan menggantikan perkataan "tiga bulan" dengan perkataan

"sembilan puluh hari"; dan

(c)

dalam subperaturan (2), dengan memasukkan sebelum perkataan

“pemegang lesen" perkataan "pengilang berlesen atau".

Peraturan baharu 12A

10.

Bahagian IV Peraturan-Peraturan ibu dipinda dengan memasukkan selepas tajuk peraturan yang berikut:

12A.

Bagi maksud Bahagian ini, “premis berlesen” ertinya premis yang mengenainya suatu lesen telah dikeluarkan di bawah seksyen 20 Akta.”.

“Tafsiran.

"Pembaharuan lesen.";

P.U. (A) 411 8

Pindaan peraturan 15 11.

Peraturan 15 Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

"pemegang lesen" dengan perkataan "pengilang berlesen".

Pindaan peraturan 16 12.

Peraturan 16 Peraturan-Peraturan ibu dipinda dalam nota birai dengan menggantikan perkataan “Liquor” dengan perkataan "Barang-barang”.

Pindaan peraturan 17 13.

Peraturan 17 Peraturan-Peraturan ibu dipinda—

(a)

dalam teks bahasa kebangsaan, dalam nota birai, dengan menggantikan perkataan “Liquor” dengan perkataan "Barang-barang";

(b)

dalam teks bahasa Inggeris, dalam nota birai, dengan menggantikan perkataan “liquor” dengan perkataan "goods"; dan

(c)

dalam subperaturan

“pemegang lesen” di mana-mana jua terdapat dengan perkataan

“pengilang berlesen”.

Pindaan peraturan 18 14.

Peraturan 18 Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

“pemegang lesen” dengan perkataan “pengilang berlesen”.

Pindaan peraturan 19 15.

Subperaturan 19(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan "pemegang lesen" dengan perkataan "pengilang berlesen".

Penggantian peraturan 20 16.

Peraturan-Peraturan ibu dipinda dengan menggantikan peraturan 20 dengan peraturan yang berikut:

P.U. (A) 411 9

20. Premis berlesen hendaklah dibuka di hadapan pegawai yang hak hanya jika Ketua Pengarah mengarahkan sedemikian.".

Penggantian peraturan 21 17.

Peraturan-Peraturan ibu dipinda dengan menggantikan peraturan 21 dengan peraturan yang berikut:

21.

(1)

Pengilang berlesen hendaklah menyimpan rekod terkini yang lengkap dan benar semua butir yang berhubungan dengan—

(a)

bahan-bahan mentah dan barang-barang lain yang hendak digunakan dalam pengilangan yang diterima untuk disimpan di premis berlesen, yang dikeluarkan untuk pengilangan dan yang disimpan dalam stok;

(b)

keluaran separa-siap atau sebahagiannya telah siap dalam pengilangan;

(c)

sisa-sisa keluaran; dan

(d)

keluaran siap yang dikilang, disimpan dan dipindahkan dari premis berlesen.

(2)

Semua rekod butir-butir yang dinyatakan di bawah subperaturan (1) hendaklah dikemaskini setiap hari sebelum masa di mana premis berlesen ditutup dan hendaklah seimbang pada penutupan perniagaan pada hari terakhir setiap bulan kalendar.

“Premis dibuka di hadapan pegawai yang hak.

“Pengilang berlesen hendaklah menyimpan rekod.

P.U. (A) 411 10

(3)

Tiap-tiap pengilang berlesen hendaklah mengemukakan kepada pegawai kanan eksais daerah suatu penyata bulanan dalam bentuk yang ditentukan oleh

Ketua Pengarah dalam syarat-syarat lesen yang dikeluarkan, tidak lewat daripada hari kesepuluh setiap satu bulan.".

Pindaan peraturan 22 18.

Peraturan-Peraturan ibu dipinda dalam peraturan 22 termasuk nota birai dengan menggantikan perkataan

"pengilang tembakau berlesen"

dengan perkataan

"pengilang berlesen produk tembakau".

Pemotongan peraturan 23, 25 dan 26 19.

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 23, 25 dan 26.

Pindaan peraturan 27 20.

Peraturan 27 Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

"kebenaran" dengan perkataan "kebenaran bertulis".

Pindaan peraturan 28 21.

Peraturan 28 Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan nota birai dengan nota birai yang berikut:

(b)

dengan menggantikan subperaturan

(1)

dan

(2)

dengan subperaturan yang berikut:

"(1)

Pemegang lesen hendaklah menyimpan rekod terkini yang lengkap dan benar semua perihal yang berhubungan dengan kuantiti dan perihalan barang berduti yang diterima masuk ke dalam dan dipindahkan dari gudang berlesen.

“Pemegang lesen untuk menyimpan rekod.”; dan

P.U. (A) 411 11

(2)

Semua rekod butir-butir yang dinyatakan di bawah subperaturan (1) hendaklah dikemaskini setiap hari sebelum gudang berlesen ditutup dan hendaklah seimbang pada penutupan perniagaan pada hari terakhir setiap bulan kalendar.”.

Peraturan baharu 28A

22.

Peraturan-Peraturan ibu dipinda dengan memasukkan selepas peraturan 28

peraturan yang berikut:

28A.

Walau apa pun apa-apa peruntukan lain dalam

Peraturan-Peraturan ini,

Ketua

Pengarah boleh, pada bila-bila masa secara bertulis memerintahkan pemegang lesen supaya melaksanakan langkah-langkah keselamatan untuk menjaga dan menjamin keselamatan barang berduti yang disimpan dalam premis berlesen itu.".

Pindaan peraturan 29 23.

Peraturan 29

Peraturan-Peraturan ibu dipinda dengan menggantikan subperaturan (1) dengan subperaturan yang berikut:

"(1)

Apabila pemunya barang-barang berduti atau seorang pengilang berlesen ingin memindahkan apa-apa barang-barang berduti dari premis berlesen, atau suatu gudang atau tempat lain yang diluluskan oleh

Ketua Pengarah di bawah Akta, untuk kegunaan dalam kawasan utama kastam, pemunya atau pengilang berlesen itu hendaklah membuat suatu permohonan kepada pegawai yang hak dalam borang yang ditetapkan sebagai

Eksais No. 7 atau No. 7A, mengikut mana-mana yang berkenaan, dalam Bahagian I Jadual Pertama kepada Peraturan-Peraturan ini.".

Pindaan peraturan 29A

24.

Peraturan 29A Peraturan-Peraturan ibu dipinda—

“Ketua

Pengarah boleh memerintahkan pemegang lesen melaksanakan langkah-langkah keselamatan diambil.

P.U. (A) 411 12

(a)

dengan menggantikan nota birai dengan nota birai yang berikut:

(b)

dengan menggantikan perkataan “pegawai yang hak” di mana-mana jua terdapat dengan perkataan “pegawai kastam yang hak”; dan

(c)

dalam subperaturan (1)—

(i)

dengan menggantikan perkataan “Apabila pemunya barang-barang berduti hendak memindahkan kesemua atau sebahagiannya dari kawalan eksais”

dengan perkataan

“Apabila pemunya barang-barang berduti yang diimport disimpan dalam gudang kastam, gudang berlesen, gudang pengilangan berlesen, depot pelepasan pedalaman atau suatu gudang atau tempat lain yang diluluskan oleh Ketua Pengarah di bawah Akta Kastam 1967 hendak memindahkan keseluruhan atau sebahagiannya daripada kawalan kastam”;

(ii)

dengan menggantikan perenggan

(a)

dengan perenggan yang berikut:

“(a)

mengemukakan akuan kepada pegawai kastam yang hak—

"Pemindahan barang-barang dari gudang kastam, gudang berlesen, gudang pengilangan berlesen, depot pelepasan pedalaman atau gudang atau tempat lain yang diluluskan oleh

Ketua Pengarah di bawah Akta

Kastam 1967.";

P.U. (A) 411 13

(i)

apabila memindahkan sebahagian daripada barang-barang berduti, dalam Borang Kastam No. 9

yang ditetapkan dalam Jadual Ketiga kepada

Peraturan-Peraturan Kastam 2019; dan

(ii)

apabila memindahkan keseluruhan barang-barang berduti, dalam Borang Kastam No. 1 yang ditetapkan dalam Jadual Ketiga kepada Peraturan-Peraturan

Kastam 2019;"; dan

(iii)

dengan menggantikan perenggan

(b)

dengan perenggan yang berikut:

“(b) mengemukakan kepada pegawai kastam yang hak resit simpanan yang dikeluarkan bagi barang-barang berduti dalam gudang kastam, gudang berlesen, gudang pengilangan berlesen, depot pelepasan dalaman atau gudang atau tempat lain yang diluluskan oleh Ketua Pengarah itu; dan”.

Pindaan peraturan 30 25.

Peraturan 30 Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

"tempat suling atau bruari atau dari suatu gudang eksais awam atau suatu gudang berlesen" dengan perkataan "premis yang dilesen di bawah seksyen 20 Akta, atau suatu gudang berlesen, atau gudang atau tempat lain yang diluluskan oleh Ketua Pengarah di bawah Akta".

Pindaan peraturan 31 26.

Peraturan 31 Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan subperaturan

(1)

dengan subperaturan yang berikut:

P.U. (A) 411 14

"(1)

Apabila pemunya barang-barang berduti ingin memindahkan barang-barang berduti itu atau mana-mana sebahagiannya dari premis yang dilesenkan di bawah seksyen 20 Akta, suatu gudang berlesen atau suatu gudang atau tempat lain yang diluluskan oleh Ketua Pengarah di bawah Akta ke premis yang dilesenkan di bawah seksyen 20 Akta, suatu gudang berlesen, atau suatu gudang atau tempat lain yang diluluskan oleh

Ketua Pengarah di bawah Akta, dia hendaklah mengemukakan kepada pegawai yang hak—

(a)

suatu permohonan dalam Borang Eksais No. 8 atau

No.

8A yang ditetapkan dalam

Bahagian

I

Jadual Pertama kepada Peraturan-Peraturan ini; atau

(b)

suatu akuan dalam Borang Kastam No. 8 yang ditetapkan dalam

Jadual

Ketiga kepada

Peraturan-Peraturan Kastam 2019, mengikut mana-mana yang berkenaan, dan pegawai yang hak hendaklah dengan itu membenarkan pemindahan barang-barang tertakluk kepada apa-apa syarat yang hendaklah dicatatkan pada kebenaran itu sebagaimana yang difikirkannya perlu bagi maksud melindungi hasil.”;

(b)

dengan memasukkan selepas subperaturan (1) subperaturan yang berikut:

"(1A) Walau apa pun subperaturan (1), barang-barang berduti yang dipindahkan dari suatu premis berlesen ke gudang yang dilesenkan di bawah

Akta

Kastam 1967

hendaklah bagi maksud eksport."; dan

(c)

dalam subperaturan

"gudang eksais awam, gudang berlesen"

dengan perkataan

P.U. (A) 411 15

"gudang berlesen, atau gudang atau tempat yang diluluskan oleh

Ketua Pengarah di bawah Akta".

Pemotongan peraturan 31A

27.

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 31A.

Pindaan peraturan 32 28.

Peraturan 32

Peraturan-Peraturan ibu dipinda dengan menggantikan subperaturan (1) dengan subperaturan yang berikut:

"(1)

Apabila pemunya barang-barang berduti ingin memindahkan barang-barang itu atau mana-mana sebahagiannya dari premis yang dilesenkan di bawah seksyen 20 Akta, atau suatu gudang berlesen, atau suatu gudang atau tempat lain yang diluluskan oleh Ketua Pengarah di bawah Akta untuk eksport, dia hendaklah mengemukakan kepada pegawai yang hak—

(a)

suatu permohonan dalam Borang Eksais No. 8 atau No. 8A yang ditetapkan dalam Bahagian I Jadual Pertama kepada

Peraturan-Peraturan ini; atau

(b)

suatu akuan dalam Borang Kastam No. 8 yang ditetapkan dalam

Jadual

Ketiga kepada

Peraturan-Peraturan

Kastam 2019, mengikut mana-mana yang berkenaan, dan pegawai yang hak hendaklah dengan itu membenarkan pemindahan barang-barang itu tertakluk kepada apa-apa syarat yang hendaklah dicatatkan pada kebenaran itu sebagaimana yang difikirkannya perlu bagi maksud melindungi hasil.".

Pindaan peraturan 34 29.

Peraturan 34 Peraturan-Peraturan ibu dipinda—

P.U. (A) 411 16

(a)

dalam nota birai, dengan menggantikan perkataan "gudang awam atau gudang berlesen" dengan perkataan "gudang berlesen atau gudang atau tempat lain yang diluluskan oleh Ketua Pengarah";

(b)

dalam subperaturan (1), dengan menggantikan perkataan "gudang eksais awam atau dalam sesuatu gudang berlesen" dengan perkataan

"gudang berlesen atau gudang atau tempat lain yang diluluskan oleh

Ketua Pengarah di bawah Akta tanpa terlebih dahulu mendapat kelulusan bertulis daripada seorang pegawai kanan eksais"; dan

(c)

dalam subperaturan

"suatu gudang eksais awam atau suatu gudang berlesen" dengan perkataan

"gudang berlesen atau gudang atau tempat lain yang diluluskan oleh

Ketua Pengarah di bawah Akta".

Pindaan peraturan 35 30.

Peraturan 35 Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

"tempat suling, suatu gudang eksais awam atau suatu gudang berlesen"

dengan perkataan "premis yang dilesenkan di bawah seksyen 20 Akta".

Penggantian peraturan 38 31.

Peraturan-Peraturan ibu dipinda dengan menggantikan peraturan 38

dengan peraturan yang berikut:

38.

(1)

Seseorang pengilang berlesen yang menjalankan proses denaturasi hendaklah pada setiap masa menyimpan rekod—

(a)

kuantiti dan kekuatan liquor denaturasi dalam tiap-tiap satunya; dan

(b)

mana-mana bahagian denaturan yang ditinggalkan dan dikeluarkan untuk denaturasi selanjutnya.

“Rekod proses denaturasi.

P.U. (A) 411 17

(2)

Apa-apa pelupusan denaturan hendaklah tertakluk kepada undang-undang dan peraturan yang berkaitan.”.

Pemotongan peraturan 39, 40 dan 41 32.

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 39, 40 dan 41.

Pindaan peraturan 42 33.

Subperaturan 42(1) Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan perkataan "premis yang dilesenkan di bawah seksyen 20 atau 25 Akta" dengan perkataan "premis berlesen atau gudang atau tempat lain yang diluluskan oleh Ketua Pengarah di bawah Akta"; dan

(b)

dengan memasukkan selepas perkataan "65E Akta Kastam 1967"

perkataan "atau gudang atau tempat lain yang diluluskan oleh

Ketua Pengarah di bawah Akta yang sama".

Pindaan peraturan 43 34.

Peraturan 43 Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan perkataan "premis yang dilesenkan di bawah seksyen 20 atau 25 Akta" dengan perkataan "premis berlesen atau gudang atau tempat lain yang diluluskan oleh Ketua Pengarah di bawah Akta"; dan

(b)

dengan memasukkan selepas perkataan "65E Akta Kastam 1967"

perkataan "atau gudang atau tempat lain yang diluluskan oleh

Ketua Pengarah di bawah Akta yang sama".

Pindaan peraturan 44 35.

Peraturan 44 Peraturan-Peraturan ibu dipinda—

P.U. (A) 411 18

(a)

dengan menggantikan subperaturan

(1)

dengan subperaturan yang berikut:

"(1) Ketua Pengarah boleh mengarahkan pegawai yang hak untuk meletakkan kunci, sil atau lain-lain alat keselamatan seumpamanya sebagaimana yang difikirkannya perlu bagi melindungi hasil, pada mana-mana bahagian premis berlesen atau mana-mana bahagian loji yang terkandung di dalamnya, atau pada mana-mana gudang atau tempat lain yang diluluskan oleh Ketua Pengarah di bawah Akta."; dan

(b)

dalam subperaturan (2), dengan memasukkan sebelum perkataan

“pemegang lesen” perkataan “pengilang berlesen atau”.

Pindaan peraturan 45 36.

Peraturan 45 Peraturan-Peraturan ibu dipinda—

(a)

dalam nota birai, dengan menggantikan perkataan

“boleh”

dengan perkataan “hendaklah”;

(b)

dalam teks bahasa kebangsaan, dengan menggantikan perkataan

“premis yang dilesen di bawah seksyen 20 atau 25 Akta sebagaimana yang disebutkan dalam peraturan 5(1), atau dalam mana-mana premis berlesen yang lain” dengan perkataan “premis berlesen”; dan

(c)

dalam teks bahasa

Inggeris, dengan menggantikan perkataan

“premises licensed under section 20 of the Act as are mentioned in regulation 5(1), or in any other licensed premises” the words

“licensed premises”.

Pindaan peraturan 46 37.

Peraturan 46 Peraturan-Peraturan ibu dipinda—

P.U. (A) 411 19

(a)

dengan menggantikan perkataan “Pemegang lesen sesuatu premis yang dilesen di bawah seksyen 20 atau 25 Akta” dengan perkataan

“Pengilang berlesen atau pemegang lesen mana-mana premis berlesen”; dan

(b)

dengan menggantikan perkataan “sebagaimana yang diarahkan oleh pihak berkuasa yang bertanggungjawab bagi

Perkhidmatan

Bomba”

dengan perkataan

“sebagaimana yang dikehendaki di bawah

Akta Perkhidmatan Bomba 1988 [Akta 341] atau apa-apa langkah keselamatan lain yang ditetapkan di bawah mana-mana undang-undang bertulis”.

Pindaan peraturan 47 38.

Peraturan 47 Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

“pemegang lesen sesuatu premis yang dilesen di bawah seksyen 20 atau 25 Akta”

dengan perkataan “pengilang berlesen atau pemegang lesen”.

Penggantian peraturan 48 39.

Peraturan-Peraturan ibu dipinda dengan menggantikan peraturan 48 dengan peraturan yang berikut:

48. (1) Waktu-waktu kerja biasa pejabat eksais hendaklah dari 8.00 pagi hingga 5.00 petang, kecuali pada hari Khamis bagi negeri Kedah, Johor, Kelantan dan Terengganu dari 8.00 pagi hingga 3.30 petang.

“Waktu-waktu kerja biasa.

P.U. (A) 411 20

(a)

tiap-tiap hari kelepasan mingguan dan hari rehat;

(b)

tiap-tiap hari kelepasan am Wilayah Persekutuan;

(c)

tiap-tiap hari kelepasan am Negeri yang ditetapkan bagi Negeri di mana pejabat itu terletak; dan

(d)

mana-mana hari atau dalam apa-apa waktu yang diisytiharkan oleh

Menteri melalui pemberitahuan Warta.

Akta Hari Kelepasan 1951 [Akta 367], atau mana-mana undang-undang lain yang pada masa ini berkuat kuasa di mana-mana Negeri yang berhubungan dengan pengisytiharan hari kelepasan am adalah tertakluk kepada ubah suaian, tarikh hari kelepasan tersebut, bagi maksud, Peraturan-Peraturan ini, tidak tertakluk kepada ubah suaian.

Persekutuan” dan “hari kelepasan am Negeri” masing-masing hendaklah termasuk “hari kelepasan Wilayah Persekutuan” dan

“hari kelepasan Negeri”.”.

P.U. (A) 411 21

Pindaan peraturan 48A

40.

Peraturan-Peraturan ibu dipinda dengan menggantikan Peraturan 48A dengan peraturan yang berikut:

48A.

Waktu-waktu kerja biasa pada hari kerja biasa bagi maksud barang-barang import hendaklah waktu-waktu kerja biasa sebagaimana dinyatakan dalam peraturan 3 Peraturan-Peraturan

Kastam 2019.".

Pindaan peraturan 49 41.

Peraturan 49 Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan nota birai dengan nota birai yang berikut:

(b)

dalam teks bahasa kebangsaan, dalam subperaturan (1)—

(i)

dengan menggantikan perkataan

“Waktu-waktu biasa”

dengan perkataan “Waktu-waktu kerja biasa”; dan

(j)

dengan menggantikan perkataan

“waktu-waktu biasa”

dengan perkataan “waktu-waktu kerja biasa”;

(c)

dalam teks bahasa

Inggeris, dalam subperaturan

(d)

dalam subperaturan

“pegawai kanan kastam” dengan perkataan “pegawai kanan eksais”; dan

(e)

dengan memotong subperaturan (3).

“Hari dan waktu kerja.

"Pelanjutan waktu-waktu kerja biasa.";

P.U. (A) 411 22

Pindaan peraturan 50 42.

Peraturan 50 Peraturan-Peraturan ibu dipinda dengan memasukkan sebelum perkataan

"pemegang lesen"

di mana-mana jua terdapat perkataan

"pengilang berlesen atau".

Pindaan peraturan 54 43.

Peraturan 54 Peraturan-Peraturan ibu dipinda—

(a)

dalam subperaturan (2) dan (3), dengan menggantikan perkataan

“Pemegang lesen”

dengan perkataan

"Pengilang berlesen atau pemegang lesen"; dan

(b)

dalam subperaturan (4), dengan memasukkan sebelum perkataan

"pemegang lesen" perkataan "pengilang berlesen atau".

Pindaan peraturan 56 44.

Peraturan 56 Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

"Pemegang lesen" dengan perkataan "Pengilang berlesen atau pemegang lesen ".

Pindaan peraturan 59 45.

Subperaturan 59(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkatan “kilang” dengan perkataan “premis”.

Pindaan peraturan 59B

46.

Peraturan 59B Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

“Jadual Pertama kepada Peraturan-Peraturan Kastam 1977” dengan perkataan

“Jadual Kedua kepada Peraturan-Peraturan Kastam 2019”.

Pindaan peraturan 59C

47.

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 59C.

P.U. (A) 411 23

Pindaan peraturan 59D

48.

Perenggan 59D(1)(a) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan "borang Kastam No. 8 dalam Jadual Kedua kepada Peraturan-Peraturan

Kastam 1977" dengan perkataan "suatu akuan dalam Borang Kastam No. 8 yang ditetapkan dalam Jadual Ketiga kepada Peraturan-Peraturan Kastam 2019".

Pindaan peraturan 59E

49.

Subperaturan 59E(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan "mengemukakan kepada pegawai yang hak di perlabuhan atau lapangan terbang itu borang Kastam No. 8 dalam Jadual Kedua kepada Peraturan-Peraturan

Kastam 1977" dengan perkataan "mengemukakan kepada pegawai yang hak di perlabuhan atau lapangan terbang itu suatu akuan dalam Borang Kastam No. 8

yang ditetapkan dalam Jadual Ketiga kepada Peraturan-Peraturan Kastam 2019".

Pindaan peraturan 59F

50.

Subperaturan 59F(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan "mengemukakan kepada pegawai yang hak di depot pelepasan darat atau stesen kastam pendalaman borang Kastam No. 2 dalam Jadual Kedua kepada

Peraturan-Peraturan Kastam 1977" dengan perkataan "mengemukakan kepada pegawai yang hak di depot pelepasan darat atau stesen kastam pendalaman suatu akuan dalam

Borang Kastam No. 2 yang ditetapkan dalam Jadual Ketiga kepada Peraturan-Peraturan

Kastam 2019".

Pindaan peraturan 59G

51.

Peraturan 59G, Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan perkataan

"Bahagian

IV

Jadual

Pertama kepada

Peraturan-Peraturan

Kastam 1977"

dengan perkataan

"Bahagian IV Jadual Kedua kepada Peraturan-Peraturan Kastam 2019"; dan

(b)

dengan menggantikan perkataan "Kastam No. 22 yang ditetapkan dalam

Bahagian I Jadual Kedua kepada Peraturan-Peraturan Kastam 1977"

P.U. (A) 411 24

dengan perkataan "Kastam No. 7 yang ditetapkan dalam Jadual Ketiga kepada Peraturan-Peraturan Kastam 2019".

Pindaan peraturan 59H

52.

Peraturan 59H Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

"Jadual Kedua kepada Peraturan-Peraturan Kastam 1977" dengan perkataan

"Jadual Ketiga kepada Peraturan-Peraturan Kastam 2019".

Pindaan peraturan 59I

53.

Subperaturan 59I(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan "suatu permohonan dalam borang JDA No. 1 dalam Jadual Kedua kepada

Peraturan-Peraturan

Kastam 1977"

dengan perkataan

"suatu akuan dalam

Borang JDA No. 1 yang ditetapkan dalam Jadual Ketiga kepada Peraturan-Peraturan

Kastam 2019".

Pindaan peraturan 59J

54.

Subperaturan 59J(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan "suatu permohonan dalam borang JDA No. 2 dalam Jadual Kedua kepada

Peraturan-Peraturan

Kastam 1977"

dengan perkataan

"suatu akuan dalam

Borang JDA No. 2 yang ditetapkan dalam Jadual Ketiga kepada Peraturan-Peraturan

Kastam 2019".

Pindaan peraturan 59K

55.

Subperaturan 59K(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan "suatu permohonan dalam borang JDA No. 3 dalam Jadual Kedua kepada

Peraturan-Peraturan

Kastam 1977"

dengan perkataan

"suatu akuan dalam

Borang JDA No. 3 yang ditetapkan dalam Jadual Ketiga kepada Peraturan-Peraturan

Kastam 2019".

P.U. (A) 411 25

Pindaan peraturan 59N

56.

Peraturan 59N Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan perkataan "pegawai yang hak" dengan perkataan

"pegawai kastam yang hak"; dan

(b)

dengan menggantikan perkataan "gudang kastam atau gudang berlesen"

dengan perkataan "gudang berlesen selain daripada suatu gudang yang dilesenkan di bawah seksyen 25 Akta".

Pindaan peraturan 59P

57.

Subperaturan 59P(3) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan "RM20" dengan perkataan "lima puluh ringgit".

Pindaan peraturan 59Q

58.

Peraturan 59Q Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan perkataan "atau Tioman" di mana-mana jua terdapat dengan perkataan ", Tioman atau Pangkor"; dan

(b)

dalam perenggan

"pegawai yang hak" dengan perkataan "pegawai kastam yang hak".

Pemotongan peraturan 59R

59.

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 59R.

Pemotongan Bahagian XI

60.

Peraturan-Peraturan ibu dipinda dengan memotong Bahagian XI.

Bahagian baharu XIA

61.

Peraturan-Peraturan ibu dipinda dengan memasukkan selepas Bahagian XI yang dipotong bahagian yang berikut:

P.U. (A) 411 26

“BAHAGIAN XIA

PELBAGAI

60A.

Suatu akuan yang berhubungan dengan tuntutan pulangan cukai di bawah seksyen 19 dan 19A Akta atau pemulangan balik di bawah seksyen 13 Akta hendaklah dibuat dalam Borang JKDM No. 2 yang ditetapkan dalam

Jadual Ketiga kepada Peraturan-Peraturan Kastam 2019.

60B.

Setiap permohonan bagi kajian semula yang dibuat di bawah seksyen 47 Akta hendaklah dibuat dalam

Borang JKDM No. 4 yang ditetapkan dalam Jadual Ketiga kepada Peraturan-Peraturan Kastam 2019.

60C.

Permohonan untuk mendapatkan kebenaran daripada pegawai yang hak untuk kapal berlabuh di sisi tempat pendaratan yang sah atau di sisi kapal laut di bawah seksyen 40B

Akta hendaklah dibuat dalam

Borang Kastam No. 11 yang ditetapkan dalam Jadual Ketiga kepada Peraturan-Peraturan Kastam 2019. ”.

Pindaan Jadual Pertama 62.

Jadual Pertama kepada Peraturan-Peraturan ibu dipinda—

(a)

dalam Bahagian I, dengan menggantikan Borang Eksais No. 3, Eksais No. 4,

Eksais No. 5, Eksais No. 6, Eksais No. 7 dan Eksais No. 8 dengan borang yang berikut:

Tuntutan pulangan cukai.

Permohonan untuk kajian semula.

Kebenaran untuk kapal berlabuh di sisi tempat pendaratan yang sah, dll.

P.U. (A) 411 27

“

P.U. (A) 411 28

P.U. (A) 411 29

P.U. (A) 411 30

P.U. (A) 411 31

P.U. (A) 411 32

P.U. (A) 411 33

P.U. (A) 411 34

P.U. (A) 411 35

”; dan

P.U. (A) 411 36

(b)

dengan memotong Bahagian II.

Penggantian Jadual Kedua 63.

Peraturan-Peraturan ibu dipinda dengan menggantikan

Jadual

Kedua dengan jadual yang berikut:

P.U. (A) 411 37

“

”.

P.U. (A) 411 38

Pemotongan Jadual Keempat 64.

Peraturan-Peraturan ibu dipinda dengan memotong Jadual Keempat.

Dibuat 31 Disember 2019

[SULIT KE.HD(122)860/01 Klt.3(34); MOF.TAX(S)700-1/1/7 Jld.2(33); PN(PU2)337/XXIV]

LIM GUAN ENG

Menteri Kewangan

P.U. (A) 411 39

EXCISE ACT 1976

EXCISE (AMENDMENT) (NO. 2) REGULATIONS 2019

IN exercise of the powers conferred by subsection 85(1) of the Excise Act 1976

[Act 176], the Minister makes the following regulations:

Citation and commencement 1.

(1)

These regulations may be cited as the Excise (Amendment) (No. 2)

Regulations 2019.

(2)

These Regulations come into operation on 1 January 2020.

Amendment of regulation 2 2.

The Excise Regulations 1977 [P.U. (A) 161/1977], which are referred to as the “principal Regulations” in these Regulations, are amended in regulation 2—

(a)

by deleting the definition of “full working day”;

(b)

by deleting the definition of “half working day”;

(c)

by deleting the definition of “public holiday”;

(d)

by deleting the definition of “weekly rest day”;

(e)

by inserting before the definition of “licensee” the following definitions:

‘ “working day” means any day which is not weekly holiday, public holiday or rest day;

“rest day” means Saturday;’;

P.U. (A) 411 40

(f)

by substituting for the definition of “licensee” the following definition:

‘ “licensee” means any person licensed under section 25 of the Act;’; and

(g)

by deleting the definition of “licensed manufacturer”.

Deletion of Part II

3.

The principal Regulations are amended by deleting Part II.

Amendment of Part III

4.

Part III of the principal Regulations is amended in the heading by inserting after the words “SECTION 20” the words “AND SECTION 25”.

Substitution of regulation 4 5.

The principal Regulations are amended by substituting for regulation 4

the following regulation:

4.

(1)

Every application for the grant of a licence under sections 20 and 25 of the Act shall be in Form JKDM No. 1 as prescribed in the Third Schedule to the Customs Regulations 2019

[P.U. (A) 397/2019] and accompanied by the plans and drawings of—

(a)

in the case of a license under section 20—

(i)

the site;

(ii)

the layout of the area and premise to be licensed;

(iii)

the layout of the inner locality showing—

“Application for licences.

P.U. (A) 411 41

the separate storage space for raw materials or other goods to be used in manufacture, the finished products and the waste products of the factory; and

(B)

the separate factory space to be used solely for the manufacture of dutiable goods and not for any other purpose.;

(iv)

the layout of plant, machinery, equipment and pipe-work;

(v)

the types of fencing and partitions; and

(vi)

the separate office accommodation for the use of officers of excise as the

Director General may deem necessary;

and

(b)

in the case of a license under section 25—

(i)

the site;

(ii)

the layout of the area and premises to be licensed;

(iii)

the layout of the inner locality;

(iv)

the types of fencing and partitions; and

P.U. (A) 411 42

(v)

the separate office accommodation for the use of officers of excise as the

Director General may deem necessary.

(2)

Notwithstanding subregulation (1), in the case of premises already engaged in the manufacture of goods made dutiable under section 6 of the Act, such plans and drawings shall be submitted as early as possible or not later than ninety days from the date such goods become dutiable.

(3)

Any application made under subregulation (1)

shall be submitted to the senior officer of excise in charge of the district—

(a)

in the case of paragraph (1)(a), where the premises will be situated; and

(b)

in the case of paragraph(1)(b), where the proposed warehouse will be situated.

(4)

Every application under subregulation (1) by a body corporate or by an unincorporated body shall be made by a proprietor or partner or a director as the case may be, or by a person authorised to accept service of notices or other documents on behalf of the said body.

(5)

The certificate of registration or the certificate of incorporation as the case may be shall be produced on demand by a senior officer of excise.”.

Deletion of regulation 5 6.

The principal Regulations are amended by deleting regulation 5.

P.U. (A) 411 43

Substitution of regulation 10 7.

The principal Regulations are amended by substituting for regulation 10

the following regulation:

10.

(1)

The Director General may, upon satisfaction that the premises and plant are complete and ready for operation in relation to the application under regulation 4, issue a license in Form JKDM

No.

3

as prescribed in the

Third

Schedule to the

Customs Regulations 2019—

(a)

on payment of such fees as prescribed in the

Third Schedule of these Regulations; and

(b)

on payment of such security as he may deem fit for the protection of the excise revenue.

Amendment of regulation 11 8.

Regulation 11 of the principal Regulations is amended by substituting for the words “Issue of a licence shall not relieve the applicant or licensee” the words

“Issuance of a licence shall not relieve the licensed manufacturer or licensee”.

Amendment of regulation 12 9.

Regulation 12 of the principal Regulations is amended—

“Isssuance of licences.

P.U. (A) 411 44

(a)

by substituting for the marginal note the following marginal note:

(b)

in subregulation (1)—

(i)

by substituting for the words “section 20 of this Act” the words

“this Part”; and

(ii)

by substituting for the words “three months” the words

“ninety days”; and

(c)

in subregulation (2), by inserting before the word “licensee’s”

the words “licensed manufacturer’s or”.

New regulation 12A

10.

Part IV of the principal Regulations is amended by inserting after the heading the following regulation:

12A.

For the purposes of this Part, “licensed premises” means premises in respect of which a licence has been issued under section 20 of the Act.”.

Amendment of regulation 15 11.

Regulation 15 of the principal Regulations is amended by substituting for the word

“licensee” the words “licensed manufacturer”.

Amendment of regulation 16 12.

Regulation 16 of the principal Regulations is amended in the marginal note by substituting for the word “Liquor” the word “Goods”.

“Interpretation.

“Renewal of licences.”;

P.U. (A) 411 45

Amendment of regulation 17 13.

Regulation 17 of the principal Regulations is amended —

(a)

in national language text, in the marginal note, by substituting for the word

“Liquor” the word “Barang-barang”;

(b)

in English language text, in the marginal note, by substituting for the word

“liquor” the word “goods”; and

(c)

in subregulation (1), by substituting for the word “licensee”

wherever appearing the words “licensed manufacturer”.

Amendment of regulation 18 14.

Regulation 18 of the principal Regulations is amended by substituting for the word “licensee” the words “licensed manufacturer”.

Amendment of regulation 19 15.

Subregulation 19(1) of the principal Regulations is amended by substituting for the word “licensee” the words “licensed manufacturer”.

Substitution of regulation 20 16.

The principal Regulations are amended by substituting for regulation 20

the following regulation:

20. Licensed premises shall be opened in the presence of the proper officer only if the Director General so directs.”.

Substitution of regulation 21 17.

The principal Regulations are amended by substituting for regulation 21

the following regulation:

“Premises to be opened in the presence of proper officer.

P.U. (A) 411 46

21. (1)

The licensed manufacturer shall keep full and true records up to date all the particulars relating to —

(a)

raw materials and other goods to be used in manufacture received into the licensed premises, issued for manufacture, and kept in stock;

(b)

semi-finished or partly finished products in the course of manufacture;

(c)

waste products; and

(d)

finished products manufactured, stored and removed from the licensed premises.

(2)

All records of such particulars stated under subregulation (1) shall be updated daily before the hour at which the licensed premises close and shall be balanced at the close of business on the last day of each calender month.

(3)

Every licensed manufacturer shall submit to the senior officer of excise of the district a monthly statement in the form determined by the Director General under the conditions of the licence issued, not later than the tenth day of each month.”.

Amendment of regulation 22 18.

The principal Regulations is amended in regulation 22 including the marginal note by substituting for the words “licensed tobacco manufacturer” the words

“licensed manufacturer in tobacco product”.

“Licensed manufacturer to keep records.

P.U. (A) 411 47

Deletion of regulations 23, 25 and 26 19.

The principal Regulations are amended by deleting regulations 23, 25 and 26.

Amendment of regulation 27 20.

Regulation 27 of the principal Regulations is amended by substituting for the word

“permission” the words “written permission”.

Amendment of regulation 28 21.

Regulation 28 of the principal Regulations is amended—

(a)

by substituting for the marginal note the following marginal note:

(b)

by substituting for subregulations (1) and (2) the following subregulations:

“(1) The licensee shall keep full and true records up to date all the particulars relating to the quantity and description of dutiable goods received into and removed from the licensed warehouse;

(2)

All records of such particulars stated under subregulation (1) shall be updated daily before the licensed warehouse is closed and shall be balanced at the close of business on the last day of each calender month.”.

New regulation 28A

22.

The principal Regulations are amended by inserting after regulation 28

the following regulation:

“Licensee to keep record.”; and

P.U. (A) 411 48

28A.

Notwithstanding any other provisions in these Regulations, the Director General may at any time in writing order the licensee to implement safeguards measures for keeping and securing the safety of the dutiable goods stored in the licensed premises.”.

Amendment of regulation 29 23.

Regulation 29 of the principal Regulations is amended by substituting for subregulation (1) the following subregulation:

“(1) Whenever the owner of dutiable goods or a licensed manufacturer wishes to remove any dutiable goods from licensed premises , or a warehouse or other place approved by the Director General under the Act, for consumption in principal customs area, such owner or licensed manufacturer shall make an application to the proper officer in the form prescribed as Excise No. 7 or No. 7A, as the case may be, in Part I of the

First Schedule to these Regulations.”.

Amendment of regulation 29A

24.

Regulation 29A of the principal Regulations is amended —

(a)

by substituting for the marginal note the following marginal note:

“Director

General may order licensee to implement safeguards measures.

“Removal of dutiable goods from a customs warehouse, licensed warehouse, licensed manufacturing warehouse, inland clearance depot or warehouse or other place approved by

Director General under the Customs

Act 1967.”;

P.U. (A) 411 49

(b)

by substituting for the words “proper officer” wherever appearing the words “proper officer of customs”; and

(c)

in subregulation (1)—

(i)

by substituting for the words “Whenever the owner of dutiable goods is desirous of removing the whole or part there from excise control” the words “Whenever the owner of imported dutiable goods stored in a customs warehouse, licensed warehouse, licensed manufacturing warehouse, inland clearance depot or a warehouse or other place approved by the Director General under the Customs Act 1967 is desirous of removing the whole or part thereof from customs control”;

“(a) submit a declaration to the proper officer of customs—

(i)

when removing part of the dutiable goods, in the Form Customs No. 9 as prescribed in the

Third

Schedule to the

Customs

Regulations 2019; and

(ii)

when removing the whole dutiable goods, in the Form Customs No. 1 as prescribed in the

Third

Schedule to the

Customs

Regulations 2019;”; and

(iii)

by substituting for paragraph (b) the following paragraph:

“(b) produce to the proper officer of customs the deposit receipt issued for dutiable goods deposited in such customs warehouse, licensed warehouse, licensed manufacturing

P.U. (A) 411 50

warehouse, inland clearance depot or a warehouse or other place approved by the Director General; and”.

Amendment of regulation 30 25.

Regulation 30 of the principal Regulations is amended by substituting for the words “a distillery or brewery or from a public excise warehouse or a licensed warehouse” the words “a premise licensed under section 20 of the Act, or a licensed warehouse, or a warehouse or other place approved by the Director General under the Act”.

Amendment of regulation 31 26.

Regulation 31 of the principal Regulations is amended —

(a)

by substituting for subregulation (1) the following subregulation:

“(1)

Whenever the owner of dutiable goods wishes to remove such dutiable goods or any part thereof from premises licensed under section 20 of the Act, a licensed warehouse, or a warehouse or other place approved by the Director General under the Act to premises licensed under section 20 of the Act, a licensed warehouse, or a warehouse or other place approved by the Director General under the

Act, he shall submit to the proper officer—

(a)

an application in the Form Excise No. 8 or No. 8A as prescribed in Part I of the First Schedule to these

Regulations; or

(b)

a declaration in the Form Customs No. 8 as prescribed in the Third Schedule to the Customs Regulations 2019, as the case may be, and the proper officer shall thereupon authorise the removal of the goods subject to such conditions which shall be endorsed

P.U. (A) 411 51

on the authorisation as he may deem necessary for the purpose of safeguarding the revenues.”;

(b)

by inserting after subregulation (1) the following subregulation:

“(1A) Notwithstanding subregulation (1), dutiable goods removed from a licensed premise to a warehouse licensed under the

Customs Act 1967 shall be for the purpose of export.”; and

(c)

in subregulation

“public excise warehouse, a licensed warehouse” the words “licensed warehouse, or warehouse or place approved by the Director General under the Act”.

Deletion of regulation 31A

27.

The principal Regulations are amended by deleting Regulation 31A.

Amendment of regulation 32 28.

Regulation 32 of the principal Regulations is amended by substituting for subregulation (1) the following subregulation:

“(1) Whenever the owner of dutiable goods wishes to remove such goods or any part thereof from a premise licensed under section 20 of the Act, or a licensed warehouse, or a warehouse or other place approved by the

Director General under the Act for export, he shall submit to the proper officer—

(a)

an application in Form Excise No. 8 or No. 8A as prescribed in Part I of the First Schedule to these Regulations; or

(b)

a declaration in Form Customs No. 8 as prescribed in the Third Schedule to the Customs Regulations 2019;

P.U. (A) 411 52

as the case may be, and the proper officer shall thereupon authorise the removal of the goods subject to such conditions which shall be endorsed on the authorisation as he may deem necessary for the purpose of safeguarding the revenues.”.

Amendment of regulation 34 29.

Regulation 34 of the principal Regulations is amended —

(a)

in the marginal note, by substituting for the words “public or licensed warehouse” the words “licensed warehouse or warehouse or other place approved by the Director General”;

(b)

in subregulation

“public excise warehouse or in any licensed warehouse” the words

“licensed warehouse or warehouse or other place approved by the

Director General under the Act without the prior written permission of the senior officer of excise”; and

(c)

in subregulation

“public excise warehouse or a licensed warehouse” the words

“licensed warehouse or warehouse or other place approved by the

Director General under the Act”.

Amendment of regulation 35 30.

Regulation 35 of the principal Regulations is amended by substituting for the words ”distillery, a public excise warehouse or a licensed warehouse” the words

“premise licensed under section 20 of the Act”.

Substitution of regulation 38 31.

The principal Regulations is amended by substituting for regulation 38

the following regulation:

P.U. (A) 411 53

38. (1)

A licensed manufacturer who carries out the process of denaturing shall at all times keep a record of —

(a)

the quantity and the strength of the liquor denatured in each case; and

(b)

any portion of the denaturants which is left over and issued for further denaturing.

Deletion of regulations 39, 40 and 41 32.

The principal Regulations are amended by deleting regulations 39, 40 and 41.

Amendment of regulation 42 33.

Subregulation 42(1) of the principal Regulations is amended—

(a)

by substituting for the words “premises licensed under section 20 or 25

of the Act” the words “licensed premises or warehouse or other place approved by the Director General under the Act”; and

(b)

by inserting after the words ”65E of the Customs Act 1967”

the words “or warehouse or other place approved by Director General under the same Act”.

Amendment of regulation 43 34.

Regulation 43 of the principal Regulations is amended—

(a)

by substituting for the words “premises licensed under section 20 or 25

of the Act” the words “licensed premises or warehouse or other place approved by the Director General under the Act”; and

“Records of process of denaturing.

P.U. (A) 411 54

(b)

by inserting after the words ”65E of the Customs Act 1967” the words

“or warehouse or other place approved by Director General under the same Act”.

Amendment of regulation 44 35.

Regulation 44 of the principal Regulations is amended—

(a)

by substituting for subregulation (1) the following subregulation:

“(1) The Director General may direct the proper officer to place such locks, seals or other safeguards as he may deem necessary for the protection of the revenues, upon any part of licensed premises or any portion of the plant contained therein, or upon any warehouse or other place approved by Director General under the Act.”; and

(b)

in subregulation (2), by inserting before the words “licensee” the words

“licensed manufacturer or”.

Amendment of regulation 45 36.

Regulation 45 of the principal Regulations is amended—

(a)

in the marginal note, by substituting for the word “may” the word “shall”;

(b)

in national language text, by substituting for the words “premis yang dilesen di bawah seksyen 20 atau 25 Akta sebagaimana yang disebutkan dalam peraturan 5(1), atau dalam mana-mana premis berlesen yang lain”

the words “premis berlesen”; and

(c)

in English language text, by substituting for the words “premises licensed under section 20 of the Act as are mentioned in regulation 5(1), or in any other licensed premises” the words “licensed premises”.

P.U. (A) 411 55

Amendment of regulation 46 37.

Regulation 46 of the principal Regulations is amended —

(a)

by substituting for the words “The licensee of any premises licensed under section 20 or 25 of the Act” the words “The licensed manufacturer or licensee of any licensed premises”; and

(b)

by substituting for the words “as the authority responsible for Fire Services may direct” the words “as required under the Fire Services Act 1988

[Act 341] or any other safety measures specified under any written law”.

Amendment of regulation 47 38.

Regulation 47 of the principal Regulations is amended by substituting for the words “the licensee of any premises licensed under section 20 or 25 of the Act”

the words “the licensed manufacturer or licensee of any licensed premises”.

Substitution of regulation 48

39. The principal Regulations are amended by substituting for regulation 48

the following regulation:

48. (1) The ordinary working hours of excise offices shall be from 8.00 a.m. to 5.00 p.m., except on Thursday for the states of Kedah,

Johor, Kelantan and Terengganu, from 8.00 a.m. to 3.30 p.m.

(a)

each weekly holiday and rest day;

“Ordinary working hours.

P.U. (A) 411 56

(b)

each Federal Territory public holiday;

(c)

each State public holiday appointed for the State in which the office is situated; and

(d)

any such day or within such time as the Minister may declare by notification in the Gazette.

and “State public holiday” include “Federal Territory holiday” and

“State holiday”, respectively. ”.

Amendment of regulation 48A

40.

The principal Regulations are amended by substituting for regulation 48A the following regulation:

48A.

The ordinary working hours on working days for the purpose of imported goods shall be the ordinary working hours as set out in the regulation 3 of the Customs Regulations 2019.”.

“Working days and hours.

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Amendment of regulation 49 41.

Regulation 49 of the principal Regulations is amended —

(a)

by substituting for the marginal note the following marginal note:

(b)

in national language text, in subregulation (1)—

(i)

by substituting for the words

“Waktu-waktu biasa”

the words “Waktu-waktu kerja biasa”; and

(ii)

by substituting for the words “waktu-waktu biasa” the words

“waktu-waktu kerja biasa”;

(c)

in English language text, in subregulation (1), by substituting for the words “ordinary hours” wherever appearing the words

“ordinary working hours”;

(d)

in subregulation

“senior officer of customs” the words “senior officer of excise”; and

(e)

by deleting subregulation (3).

Amendment of regulation 50 42.

Regulation 50 of the principal Regulations is amended by inserting before the word “licensee” wherever appearing the words “licensed manufacturer or”.

Amendment of regulation 54 43.

Regulation 54 of the principal Regulations is amended—

“Extension of ordinary working hours.”;

P.U. (A) 411 58

(a)

in subregulations (2) and (3), by substituting for the words “The licensee”

the words “The licensed manufacturer or licensee”; and

(b)

in subregulation (4), by inserting before the word “lisencee”

the words “licensed manufacturer or”.

Amendment of regulation 56 44.

Regulation 56 of the principal Regulations is amended by substituting for the words “The licensee” the words “The licensed manufacturer or licensee”.

Amendment of regulation 59 45.

Subregulation 59(1) of the principal Regulations is amended by substituting for the word “factory” the word “premise”.

Amendment of regulation 59B

46.

Regulation 59B of the principal Regulations is amended by substituting for the words “First Schedule to the Customs Regulations 1977” the words “Second Schedule to the Customs Regulations 2019”.

Amendment of regulation 59C

47.

The principal Regulations are amended by deleting regulation 59C.

Amendment of regulation 59D

48.

Paragraph 59D(1)(a) of the principal Regulations is amended by substituting for the words “form Customs No. 8 in the Second Schedule of the Customs Regulations 1977”

the words “a declaration in Form Customs No. 8 as prescribed in the Third Schedule to the Customs Regulations 2019”.

Amendment of regulation 59E

49.

Subregulation 59E(1) of the principal Regulations is amended by substituting for the words “present to the proper officer at the port or airport form Customs No. 8 in the

Second

Schedule of the

Customs

Regulations 1977”

the words

P.U. (A) 411 59

“submit to the proper officer at the port or airport a declaration in Form Customs No. 8

as prescribed in the Third Schedule to the Customs Regulations 2019”.

Amendment of regulation 59F

50.

Subregulation 59F(1) of the principal Regulations is amended by substituting for the words “present to the proper officer at the inland clearance depot or inland customs station form Customs No. 2 in the Second Schedule of the Customs Regulations 1977”

the words “submit to the proper officer at the inland clearance depot or inland customs station a declaration in Form Customs No. 2 as prescribed in the Third Schedule to the Customs Regulations 2019”.

Amendment of regulation 59G

51.

Regulation 59G of the principal Regulations is amended—

(a)

by substituting for the words “Part IV of the First Schedule of the Customs Regulations 1977” the words “Part IV of the Second Schedule to the Customs Regulations 2019”; and

(b)

by substituting for the words “Customs No. 22 as prescribed in Part I of the Second Schedule of the Customs Regulations 1977” the words

“Customs No. 7 as prescribed in the Third Schedule to the

Customs Regulations 2019”.

Amendment of regulation 59H

52.

Regulation 59H of the principal Regulations is amended by substituting for the words “Second Schedule of the Customs Regulations 1977” the words

“Third Schedule to the Customs Regulations 2019”.

Amendment of regulation 59I

53.

Subregulation 59I(1) of the principal Regulations is amended by substituting for the words “an application in form JDA No. 1 in the Second Schedule of the Customs Regulations 1977” the words “a declaration in Form JDA No. 1 as prescribed in the Third Schedule to the Customs Regulations 2019”.

P.U. (A) 411 60

Amendment of regulation 59J

54.

Subregulation 59J(1) of the principal Regulations is amended by substituting for the words “an application in form JDA No. 2 in the Second Schedule of the Customs Regulations 1977” the words “a declaration in Form JDA No. 2 as prescribed in the Third Schedule to the Customs Regulations 2019”.

Amendment of regulation 59K

55.

Subregulation 59K(1) of the principal Regulations is amended by substituting for the words “an application in form JDA No. 3 in the Second Schedule of the Customs Regulations 1977” the words “a declaration in Form JDA No. 3 as prescribed in the Third Schedule to the Customs Regulations 2019”.

Amendment of regulation 59N

56.

Regulation 59N of the principal Regulations is amended—

(a)

by substituting for the words

“proper officer”

the words

“proper officer of customs”; and

(b)

by substituting for the words “customs or licensed warehouse” the words

“licensed warehouse other than a warehouse licensed under section 25 of the Act”.

Amendment of regulation 59P

57.

Subregulation 59P(3) of the principal Regulations is amended by substituting for the word “RM20” the words “fifty ringgit”.

Amendment of regulation 59Q

58.

Regulation 59Q of the principal Regulations is amended—

(a)

by substituting for the words “or Tioman” wherever appearing the words “, Tioman or Pangkor”; and

P.U. (A) 411 61

(b)

in paragraph (2)(b), by substituting the words “proper officer”

the words “proper officer of customs”.

Deletion of regulation 59R

59.

The principal Regulations are amended by deleting regulation 59R.

Deletion of Part XI

60.

The principal Regulations are amended by deleting Part XI.

New Part XIA

61.

The principal Regulations are amended by inserting after the deleted Part XI, the following part:

“PART XIA

MISCELLANEOUS

60A.

A declaration relating to a claim for drawback under sections 19 and 19A of the Act or refund of duty under section 13

of the Act shall be made in Form JKDM No. 2 as prescribed in the Third Schedule to the Customs Regulations 2019.

60B.

Every application for a review made under section 47 of the

Act shall be made in Form JKDM No. 4 as prescribed in the Third Schedule to the Customs Regulations 2019.

60C.

The application for the permission of the proper officer for a vessel to go alongside a legal landing place or alongside an ocean going vessel under section 40B of the Act shall be in

Form Customs No. 11 as prescribed in the Third Schedule to the Customs Regulations 2019. ”.

Claim for drawback or refund of duty.

Application for review.

Permission for vessels to go alongside legal landing place, etc.

P.U. (A) 411 62

Amendment of the First Schedule 62.

The First Schedule to the principal Regulations is amended—

(a)

in Part I, by substituting for Forms Excise No. 3 , Excise No. 4 , Excise No. 5,

Excise No. 6 , Excise No. 7 and Excise No. 8 the following forms:

P.U. (A) 411 63

“

P.U. (A) 411 64

P.U. (A) 411 65

P.U. (A) 411 66

P.U. (A) 411 67

P.U. (A) 411 68

P.U. (A) 411 69

P.U. (A) 411 70

P.U. (A) 411 71

”; and

P.U. (A) 411 72

Substitution of the Second Schedule 63.

The principal Regulations are amended by substituting for the Second Schedule the following schedule:

P.U. (A) 411 73

“

”.

P.U. (A) 411 74

Deletion of the Fourth Schedule 64.

The principal Regulations are amended by deleting the Fourth Schedule.

Made 31 December 2019

[SULIT KE.HD(122)860/01 Klt.3(34); MOF.TAX(S)700-1/1/7 Jld.2(33); PN(PU2)337/XXIV]

LIM GUAN ENG

Minister of Finance