Section 25A
Imposition of cess on raw rubber
of Rubber Industry Board Enactment 1981
(1)
The Yang di-Pertua Negeri, on recommendation of the Board, may from time to time, by order published in the Gazette, impose a cess on raw rubber at a rate of ten percentage of the selling price of Standard Malaysian Rubber 20 (SMR 20) per kilogramme on all raw rubber exported from Sabah with effect from a date specified in such order.
(2)
Notwithstanding subsection (1), the cess imposed under section 25 shall apply to all raw rubber exported under this section.
(3)
No raw rubber produced in Sabah shall be exported from Sabah unless the cess has been paid in respect of such raw rubber and any person who exports or attempts to export any such raw rubber from Sabah in contravention of this subsection commits an offence