Malaysia legislation
Section 37
of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016
Seksyen 37
Any person licensed under section 65
of the
Customs
Act 1967 to operate a licensed warehouse 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 acquired from any person licensed under section
The person approved by the
Director
General
7
designated area
65
of the
Customs
Act 1967
to operate a licensed warehouse in
Malaysia other than a designated area;
(c)
that the goods are solely for supply by the person at his licensed warehouse in the designated area; and
(d)
that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.