Malaysia legislation
Section 4
of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2015
Seksyen 4
Pindaan Jadual Pertama
(a)
berhubung dengan butiran 6, dalam ruang (2), dengan menggantikan perkataan “hospital established” dengan perkataan “healthcare facilities registered or licensed”;
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(b)
berhubung dengan butiran 13, dalam ruang (4) dalam perenggan (c), dengan menggantikan perkataan
“principle”
dengan perkataan
“principal”;
(c)
dengan memasukkan selepas butiran 16 butiran yang berikut:
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by
“16A.
The importer
Goods exported for repair or reprocessing and subsequently re-imported.
(a)
That the goods are exported and re-imported by the same route; or
(ii)
if the goods are re-imported by any other route, that export documents endorsed by the export station are produced to the proper officer of customs at the place of re-import certifying that the goods were exported for repair and are being re-imported;
(b)
such goods are re-exported within twelve months from the date of re-import;
The importer
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(c)
that the export and re-import are registered by the proper officer of customs at the time of export and re-import;
(d)
that the goods are identified to the satisfaction of the proper officer of customs;
(e)
that the certificate is produced from the repairer to the effect that new parts have not been added, as the case may be;
(f)
that where new parts have been added the exemption granted under this item shall operate only in respect of the remaining original parts of the article re-imported and shall be contingent upon the repairer certifying the details and values of the individual new parts added and upon payment of the appropriate duty on the new parts that have been added
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