Malaysia legislation
Section 2
of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016
Seksyen 2
Perintah Cukai Barang dan Perkhidmatan (Pelepasan) 2014 [P.U. (A) 273/2014], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam Jadual Pertama—
(a)
berhubung dengan butiran 13, dalam ruang (4), dalam perenggan (d), dengan memotong perkataan “30 days per trip, subject to a maximum period of”; dan
(b)
dengan memasukkan selepas butiran 31 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:
(1)
Item
No.
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by
“32.
Any person licensed under section 65D of the
Customs
Act 1967 to operate a duty free shop in a
(a)
Wine, spirit, beer or malt liquor
(b)
Tobacco and tobacco products
(a)
That the goods are locally manufactured;
(b)
that the goods are purchased from a registered person;
The person approved by the
Director
General
3
designated area
(c)
that the goods are solely for supply by the person at his duty free shop in the designated area;
(d)
that the goods are removed from any warehouse, area or place licensed under section 20, 24
or 25 of the
Excise
Act 1976; and
(e)
that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.