Section 16C — PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2015

(a)

That it is shown to the satisfaction of the Director General that the goods are imported solely for the purpose of propaganda, research or demonstration;

(b)

that an authorization signed by or on behalf of the

Director

General certifying that the goods are intended for propaganda, research or demonstration purposes is produced to the proper officer of customs at the place of import or export;

and

(c)

that in issuing such authorization, the

Director

General may impose such conditions as he may deem necessary.

The Importer”.

(d)

in relation to item 22, in column (4), by substituting for paragraph (a) the following paragraph:

13

“(a)

That the goods are imported by any person using air courier service through the following international airports:

(i)

Kuala Lumpur International Airport, Selangor;

(ii)

Sultan Abdul Aziz Shah Airport, Selangor;

(iii)

Penang International Airport, Penang;

(iv)

Senai International Airport, Johore;

(v)

Kota Kinabalu International Airport, Sabah; or

(vi)

Kuching International Airport, Sarawak; and;”

(e)

by substituting for item 26 the following item:

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

“26.

Persons accorded with—

(i)

diplomatic privileges under—

(a)

the

Diplomatic

Privileges

(Vienna

Convention)

Act 1966

[Act 636]; or

(b)

the Consular

Relations

(Vienna

Convention)

All goods excluding petroleum

(a)

That the goods are used for the official use of the embassy, consular office and international organizations; and

(b)

that the goods are purchased from a registered person.

The officer designated by such diplomatic missions, consular office and international organizations.”.

14

Act 1999

[Act 595]; or

(ii)

privileges and immunities under the

International

Organizations

(Privileges and

Immunities)

Act 1992

[Act 485].

(f)

in relation to item 28, in column (4)—

(i)

in paragraph (a), by inserting after the semicolon the word “and”;

(ii)

in paragraph (b), by substituting for the words “; and” the full stop; and

(iii)

by deleting paragraph (c).

(g)

in relation to item 29, in column (4), by substituting for paragraphs (a)

and (b) the following paragraph:

“That the goods are produced in and supplied directly from the Joint

Development

Area

(JDA)

to any person approved by the

Malaysia-Thailand Joint Authority (MTJA) or the contractors with the

MTJA.”; and

(h)

by inserting after item 29 the following item:

15

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

“30. (a)

Malaysia

Thailand Joint

Authority

(MTJA)

(b)

Joint

Operating

Company

(JOC)

and venturers of the production sharing contract signed with

MTJA

Services

(a)

That the services are acquired from a registered person or imported by the MTJA or JOC or venturers with the MTJA; and

(b)

that the services are acquired or imported for use or consumption in the JDA.

The person approved by the

Joint

Customs

Committee (JCC)

and MTJA.”

Made 27 March 2015

[SULIT.

KE.

HF(152)860/01–2(16);

Perb.

R0.3865/356/1

JLD.16

(SK.3);

PN(PU2)721/V]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 56(2) of the Goods and

Services Tax Act 2014]