Malaysia legislation
Section 35
of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016
Seksyen 35
Any person licensed under section 65
of the
Customs
Act 1967 to operate a licensed warehouse in a designated area
(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;
(c)
that the goods are solely for supply by the person at his licensed warehouse 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
The person approved by the
Director
General
6
customs at the designated area.