Malaysia legislation
Section 38
of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016
Seksyen 38
Any person licensed under paragraph 35(1)(a) or 35(1)(b) of the Excise
Act 1976 to operate a public house or to operate a beer house in a
Wine, spirit, beer or malt liquor
(a)
That prior approval must be obtained by the licensee from the proper officer of customs at the designated area;
The person approved by the
Director
General”.
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designated area
(b)
that the goods are acquired from a warehouse licensed under section 65 of the Customs
Act 1967 in the designated area;
(c)
that the goods are used directly in the licensed person’s business at the licensed person’s premise;
(d)
that the licensed person shall keep record or account of the goods purchased and that such record or account be made available for inspection by a proper officer of customs at any time; and
(e)
that the licensed person shall pay the duties on any goods that cannot be accounted for
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Pindaan Jadual Kedua