Malaysia legislation
Section 33
of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016
Seksyen 33
Any person licensed under section 65D of the
Customs
Act 1967 to operate a duty free shop in a designated area
(a)
Wine, spirit, beer or malt liquor
(b)
Tobacco and tobacco products
(a)
That the goods are purchased and removed from a free commercial zone;
(b)
that the goods are solely for supply by the person at his duty free
The person approved by the
Director
General
4
shop in the designated area; and
(c)
that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.