Seksyen 34
Any person licensed under section 65D of the
of Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2016
P.U. (A)In forceProvision 4 of 9
Seksyen 34
Customs
Act 1967 to operate a duty free shop in a designated area
(a)
Wine, spirit, beer or malt liquor
(b)
Tobacco and tobacco products
(a)
That the goods are locally manufactured;
(b)
that the goods are acquired from any person licensed under section 65
of the
Customs
Act 1967
to operate a licensed warehouse;
(c)
that the goods are solely for supply by the person at his duty free shop in the designated area; and
(d)
that the goods are produced and identified to the satisfaction of
The person approved by the
Director
General
5
the proper officer of customs at the designated area.