Seksyen 53
Penggantian seksyen 78
Akta ibu dipinda dengan menggantikan seksyen 78 dengan seksyen yang berikut:
“Declaration of dutiable goods on import
Quoted provision
Seksyen 78
Every importer of dutiable goods shall make a declaration on such goods imported, personally or by his agent, in such form as may be prescribed to the proper officer of customs—
(a)
in the case of goods deposited in the customs or licensed warehouse, or warehouse or other place approved by the Director General referred to under subsection 66(1) or (3), within a period of one month from the date of the arrival or landing of such goods before the removal of such goods or any part of the goods from customs control;
(b)
in the case of goods not deposited in the customs or licensed warehouse, or warehouse or other place approved by the Director General referred to under subsection 66(1) or (3), upon arrival or landing of such goods at a place of import; or
(c)
in the case of goods entering the principal customs area from a free zone, upon arrival of such goods at the principal customs area.
(2)
Notwithstanding subsection (1), the proper officer of customs may, by notice in writing, require such declaration to be submitted within three days from the date of such notice.
(3)
In the case of goods imported by post, the declaration shall be made by the addressee or by his agent on demand by the proper officer of customs.”.
52
Undang-Undang Malaysia
Akta A1593
Seksyen baharu 78a, 78b dan 78c