/akn/my/act/pua/2024/363

PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024

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Type
P.U. (A)
Status
In force
Enacted
2024
Sections
5

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024 is Malaysia P.U. (A), cited as P.U. (A) 363 2024, currently marked in force and first recorded in 2024.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh seksyen 142 Akta Kastam 1967 [Akta 235], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

Peraturan-Peraturan

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Kastam 2019

[P.U.

(A)

397/2019], yang disebut

“Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dalam peraturan 2

dalam takrif “pulau bebas cukai” dengan menggantikan perkataan “atau Pangkor”

dengan perkataan “, Pangkor atau Pulau 1”.

Pindaan peraturan 16

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Seksyen 3

Peraturan 16

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Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “atau 163S Akta,” dengan perkataan “, 163S atau 163Z Akta,”.

Bahagian baharu XIA

Seksyen 4

Peraturan-Peraturan ibu dipinda dengan memasukkan selepas peraturan 45

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bahagian yang berikut:

P.U. (A) 363 3

“BAHAGIAN XIA

PERNIAGAAN RUNCIT

Permohonan bagi kelulusan 45A.

(1)

Mana-mana orang boleh memohon secara bertulis kepada Menteri bagi kelulusan di bawah subseksyen 163Y(1) Akta untuk menjual secara runcit apa-apa barang yang diisytiharkan di bawah perenggan 163z(1)(a) Akta.

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(2)

Permohonan bagi kelulusan di bawah subperaturan (1) hendaklah disertakan dengan apa-apa dokumen yang berhubungan dengan permohonan itu sebagaimana yang dikehendaki oleh Menteri.

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(3)

Apabila permohonan di bawah subperaturan (1) diterima, Menteri boleh membenarkan atau menolak permohonan bagi kelulusan itu.

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(4)

Orang yang diluluskan di bawah peraturan ini hendaklah mematuhi syarat yang berikut:

(a)

orang yang diluluskan itu hendaklah menyediakan suatu sistem elektronik yang mencukupi untuk merekodkan semua transaksi termasuk apa-apa invois, resit atau laporan yang berhubungan dengan barang yang dijual secara runcit;

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(b)

orang yang diluluskan itu tidak boleh menyerahhakkan atau memindah milik kelulusan yang diberikan kepada mana-mana orang lain;

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(c)

Ketua Pengarah boleh memeriksa stok barang yang dijual secara runcit pada bila-bila masa;

P.U. (A) 363 4

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(d)

orang yang diluluskan itu hendaklah dengan segera memberitahu

Menteri secara bertulis apa-apa perubahan kepada butir-butir permohonan bagi kelulusan yang diberikan oleh Menteri; dan

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(e)

apa-apa syarat lain sebagaimana yang difikirkan patut oleh Menteri.

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(5)

Menteri boleh, pada bila-bila masa, membatalkan kelulusan yang diberikan di bawah peraturan ini melalui notis secara bertulis.

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(6)

Mana-mana orang yang melanggar subperaturan (4) melakukan suatu kesalahan dan boleh, apabila disabitkan, didenda tidak melebihi lima puluh ribu ringgit atau dipenjarakan selama tempoh tidak melebihi satu tahun atau kedua-duanya.”.

Dibuat 20 November 2024

[SULIT KE.HD(122)860/02Klt.8(2); MOF.TAX(S)700-2/1/16 Jld.14; PN[PU2]338/JLD.75]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

P.U. (A) 363 5

CUSTOMS ACT 1967

CUSTOMS (AMENDMENT) (NO. 3) REGULATIONS 2024

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Opening note

Preamble

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  1. IN exercise of the powers conferred by section 142 of the Customs Act 1967 [Act 235], the Minister makes the following regulations: Citation and commencement 1.

(1)

These regulations may be cited as the Customs (Amendment) (No. 3)

Regulations 2024.

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(2)

These Regulations come into operation on 1 December 2024.

Amendment of regulation 2 2.

The Customs Regulations 2019 [P.U. (A) 397/2019], which are referred to as the “principal Regulations” in these Regulations, are amended in regulation 2 in the definition of “duty free island” by substituting for the words “or Pangkor”

the words “, Pangkor or Pulau 1”.

Amendment of regulation 16 3.

Regulation 16 of the principal Regulations is amended by substituting for the words “or 163S of the Act,” the words “, 163S or 163Z of the Act,”.

New Part XIA

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Seksyen 4

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The principal Regulations are amended by inserting after regulation 45 the following part:

P.U. (A) 363 6

“PART XIA

RETAIL TRADE

Application for approval 45A.

(1)

Any person may apply in writing to the Minister for the approval under subsection 163Y(1) of the Act to sell by retail any goods declared under paragraph 163Z(1)(a) of the Act.

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(2)

The application for approval under subregulation (1) shall be accompanied by any document relating to the application as required by the Minister.

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(3)

Upon receipt the application under subregulation (1), the Minister may grant or refuse the application for approval.

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(4)

An approved person under this regulation shall comply with the following conditions:

(a)

the approved person shall provide a sufficient electronic system to record all transactions including any invoice, receipt or report relating to the goods sold by retail;

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(b)

the approved person shall not assign or transfer the approval granted to any other person;

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(c)

the Director General may inspect the stock of goods to be sold by retail at any time;

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(d)

the approved person shall immediately notify the Minister in writing of any change to the particulars of the application for approval granted by the Minister; and

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(e)

any other conditions as the Minister deems fit.

P.U. (A) 363 7

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(5)

The Minister may, at any time, revoke the approval granted under this regulation by notice in writing.

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(6)

Any person who contravenes subregulation (4) commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding one year or to both.”.

Made 20 November 2024

[SULIT KE.HD(122)860/02Klt.8(2); MOF.TAX(S)700-2/1/16 Jld.14; PN[PU2]338/JLD.75]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

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Common questions

What is PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024?
PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024 is Malaysia P.U. (A), cited as P.U. (A) 363 2024, currently marked in force and first recorded in 2024.
Is PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024 still in force?
Yes — PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024 is currently in force.
When did PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024 take effect?
PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024 was first recorded in 2024.
How many sections does PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024 have?
PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024 contains 5 sections.
Where can I read the official version of PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024?
The official text of PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024 is published at lom.agc.gov.my.
PERATURAN-PERATURAN KASTAM (PINDAAN) (NO. 3) 2024 (No. 363)