Seksyen 19
Seksyen 29a Akta ibu dipinda—
Amendment ActIn forceProvision 19 of 108
Seksyen 19
(a)
dengan menomborkan semula peruntukan yang sedia ada sebagai subseksyen (1); dan
(b)
dengan memasukkan selepas subseksyen (1) sebagaimana yang dinomborkan semula subseksyen yang berikut:
“ (2) Goods imported by means of a pipeline shall be treated as imported at the time when they are brought—
(a)
if by sea, across the boundaries into the territorial waters; or
(b)
if by land, across the boundaries into Malaysia.
(3)
Goods exported by means of a pipeline shall be treated as exported at the time when the goods are loaded from a pipeline into another conveyance for exportation.”.