Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235

ACT 235 
CUSTOMS ACT 1967 

Part I PRELIMINARY

SECTION

1.Short title

2.Interpretation

Part II APPOINTMENT AND POWERS OF OFFICERS

SECTION

3.Appointment of Director General, Deputy Director General and other officers

4.Appointment of Customs Officers

5.Investment of powers of senior officer of customs by Director General

6.Officers of customs to be public servants

7.Officers of customs exempted from serving as jurors or assessors

8.Powers of District Officers, Assistant District Officers and Police Officers

8a.Minister may prescribe uniforms, etc.

9.Badges and authority cards to be produced

9a.Unlawful use, possession, etc., of uniform, etc.

10.Persons employed on customs duty to be deemed proper officers of customs for such service

Part IIA CUSTOMS RULING

SECTION

10a.Application for customs ruling

10b.Making of customs ruling

10c.Amendment, modification or revocation of customs ruling

10d.Director General to declare rulings to be null, etc.

10e.Receiving of two customs rulings

Part III LEVYING OF CUSTOMS DUTIES

SECTION

11.Power of Minister to fix customs duties by orders to be approved by the Dewan Rakyat

12.Power to fix value

13.Classification and valuation by proper officer of customs

13a.Payment of customs duty under protest

13b.Director General to determine questions on classification and valuation

14.Powers of Minister to exempt

14a.Minister may remit customs duties

15.Reimposition of duty

16.Return of duty or other charges overpaid or erroneously paid

17.Payment of duty, etc., short paid or erroneously refunded

17a.Recovery of customs duties from persons leaving Malaysia

18.Remission of import duty on goods lost, damaged or destroyed before removal from customs control

19.Calculation of customs duty

20.Calculation of export duty

21.Time of importation and exportation when duty is imposed or repealed

22.Questions in respect of goods deemed to be dutiable

22a.Certificate of Director General admissible in evidence

22b.Recovery of customs duty as a civil debt

22c.Joint and several liability of director, etc.

Part IV IMPORTATION AND EXPORTATION

SECTION

23.Time and place of landing goods inwardly

24.Places of landing of goods imported by air

25.Time and place of import by rail or road

26.Time and place of loading goods for export by sea

27.Transportation by sea of goods liable to export duty to another customs port

28.Time and place of export by rail or road

29.Exportation by air

29a.Importation or exportation by pipeline

30.Exemption from provisions of sections 23, 24, 25, 26, 28 and 29

31.Power of Minister to prohibit imports or exports

32.Transportation by sea of goods of a class the export of which is prohibited

33.Saving in respect of certain navigable rivers

34.Power of Director General to require security

35.Presumption as to export

Part V PORT CLEARANCES

SECTION

36.Arriving vessels, unless exempted, to be reported, and produce papers

37.No vessel unless exempted, to sail without port clearance

38.Master to attend and answer questions when applying for port clearance, and deliver documents

39.Vessels exempted from requiring port clearance

40.Master of vessel not sailing within 48 hours of port clearance to report to proper officer of customs

41.When clearance may be refused

42.Application to aircraft

Part VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS

SECTION

43.Master of vessel to obey signals from preventive vessels and instructions by an officer of customs

44.Hovering

45.Goods unaccounted for to be deemed uncustomed

46.Missing goods deemed to have been illegally landed

47.Proper officer of customs may board vessel in a customs port

48.Power to seal up and secure hatchways goods, etc., and use of ship's stores

49.Prohibition of carriage of dutiable goods in local craft

50.Bulk not to be broken, etc.

51.Application to aircraft

Part VII MANIFESTS

SECTION

52.Master of arriving vessel to present inward manifest

53.Provision for cases where all particulars are not known

54.Person in charge of local craft to make declaration on arrival

55.Correction to be made on completion of discharge

56.Pilot or agent of arriving aircraft to present inward manifest

57.Outward manifest of vessel to be presented

58.Person in charge of local craft to make declaration before departure

59.Pilot of departing aircraft to present outward manifest

60.Stationmaster to produce railway invoices and waybills

61.Local craft arriving at or leaving certain navigable rivers

62.Saving in respect of exempted vessels and certain aircraft

Part VIII WAREHOUSING

SECTION

63.Minister may establish customs warehouses

64.Goods imported or exported from a collection station

65.Licensed warehouse

65a.Manufacture and other operations in relation to goods in licensed warehouse

65b.Liquidator of company to give notice of winding-up, and set aside duty

65c.Appointment of receiver to be notified to the Director General

65d.Licensing of duty free shop

65e.Licensing of inland clearance depot

66.Dutiable goods to be deposited in a warehouse on arrival

67.Warehouse deposit receipts

68.Power to open and examine packages

69.Detention of goods where doubt exists

70.Protection of Government from liability

71.Protection of officers of customs from liability

72.Payment of warehouse rent

73.Dangerous goods

74.Government lien over goods deposited in a customs warehouse

75.Removal of dutiable goods from a warehouse

76.Landing of goods for transhipment

77.Weighing and handling fees

Part IX DECLARATION OF GOODS

Chapter A--Dutiable goods

SECTION

78.Declaration of dutiable goods imported

79.Declarations to give a full and true account

80.Declaration of dutiable goods to be exported

Part IX DECLARATION OF GOODS

Chapter B--Non-dutiable goods

SECTION

81.Declaration of non-dutiable goods imported by sea or air

82.Declaration of non-dutiable goods imported by rail

83.Declaration of non-dutiable goods imported by road

84.Declaration of non-dutiable goods exported by sea or air

85.Declaration of non-dutiable goods exported by rail

86.Declaration of non-dutiable goods exported by road

87.Declarations to give a full and true account

87a.Provisional declaration of exported goods

Part IX DECLARATION OF GOODS

Chapter C--General Provisions

SECTION

88.Provisional declaration of exported goods

89.Saving provision

90.Control of agents

91.Person in charge of goods imported, etc., by road to be deemed agents

91a.Licensed carrier

92.Declaration to be made in duplicate

Part X DRAWBACK

SECTION

92a.Definition of "re-export" in sections 93, 94 and 99

93.Conditions under which drawback may be paid

94.Declaration by claimant

95.Drawback on destroyed goods

96.Refund to visitors and owners of samples

97.Relief from duty on goods temporarily imported

98.Export and reimport of trade sample free of duty

99.Drawback on imported goods used in manufacture or in packing

Part XI MISCELLANEOUS PROVISIONS

SECTION

100.Documents to be produced on demand

100a.Records of imported goods

101.Persons legally bound to give information

102.Service of notices

103.Baggage of passengers

104.The proper officer of customs may take samples

105.Packing of dutiable goods

106.Addition or deduction of new or altered duties in the case of contract

Part XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST

SECTION

106a.Access to places or premises

106b.Power of investigation

107.Magistrate may issue search warrant

108.When search may be made without warrant

109.Power to search vessels and aircraft

110.Proper officer of customs to exercise powers of search

111.Officers of customs may stop and search conveyances

111a.Power to set up roadblocks

111b.Access to recorded information or computerized data

112.Power to open packages and examine goods

113.Search of persons arriving in Malaysia

114.Seizure of goods the subject of an offence

115.Return or disposal of movable property

115a.Production of a certificate of an analyst, or a senior officer of customs, or a person authorized by the Minister

116.Powers of arrest

116a.Power to examine persons

116b.Admissibility of statements in evidence

116c.Procedure where investigation cannot be completed within twenty-four hours

116d.Diary of proceedings in investigation

Part XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS

SECTION

117.Omitted or Deleted Section

118.Magistrate of the First Class to have full jurisdiction

119.Burden of proof

120.Proportional examination of goods seized to be accepted by courts

121.Evidence of analysis may be given in writing

122.Proof as to registration or licensing of vessels and conveyances in Malaysia or Singapore

122a.Proof as to tonnage or build of a craft

122b.Proof as to accuracy of a compass radar, etc.

122c.Proof as to countervailing, anti-dumping and safeguard duties payable

122d.Proof as to accuracy of a meter or other device for measuring petroleum

123.Imprisonment for non-payment of fine

124.Manner of seizure not to be enquired into on trial before court or on appeal to High Court

124a.Obligation of secrecy

125.Protection of informers from discovery

125a.Confidentiality of information

126.Goods liable to seizure liable to forfeiture

127.Court to order disposal of goods seized

128.Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed within one month

129.Goods or amount forfeited may be delivered or refunded to the owner or other person

130.Conviction under other law

131.Compounding of offences

132.No costs of damages arising from seizure to be recoverable unless seizure without reasonable or probable cause

Part XIV OFFENCES AND PENALTIES

SECTION

133.Penalty on making incorrect declarations and on falsifying documents

134.Penalty on refusing to answer questions or on giving false information

135.Penalty for various smuggling offences

136.Penalty for assaulting or obstructing officers of customs and rescuing goods

137.Penalty for offering or receiving bribes

138.Penalty for offences not otherwise provided for

139.Attempts and abetments

140.Offences by bodies of persons and by servants and agents

141.Rewards

Part XIVA CUSTOMS APPEAL TRIBUNAL

SECTION

141a. Interpretation

141b. Establishment of Tribunal

141c. Membership of Tribunal

141d. Temporary exercise of functions of Chairman

141e.Revocation of appointment

141f. Resignation

141g. Remuneration

141h. Secretary to Tribunal and other officers

141i. Public servant

141j. Sitting of Tribunal

141k. Hearing by three members

141l. Disclosure of interest

141m. Jurisdiction of Tribunal

141n. Exclusion of jurisdiction of court

141o. Notice of appeal and hearing

141p. Negotiation for settlement

141q. No advocate and solicitor at hearing

141r. Proceedings to be closed

141s. Evidence

141t. Decision of the Tribunal

141u. Decision and settlement to be recorded in writing

141v. Decision of Tribunal to be final

141w. Appeal to the High Court

141x. Tribunal to adopt procedure

141y. Want of form

141z. Disposal of documents, etc.

141aa. Act or omission done in good faith

141ab. Regulations in respect of the Tribunal

Part XV REGULATIONS

SECTION

142.Power to make regulations

Part XVI GENERAL

SECTION

143.Appeal from decision of Director General

143a. Omitted or Deleted Section

144.Power of Director General to change fees

145.Forms to be used

Part XVII SPECIAL PROVISIONS DEALING WITH PENANG

SECTION

146-153.Interpretation

Part XVIII SPECIAL PROVISIONS DEALING WITH LABUAN

SECTION

154.Interpretation

155.Customs duties on goods imported into or exported from Labuan or transported to or from Labuan from or to the principal customs area

156.Transportation of goods to or from Labuan from or to the principal customs area

157.Declaration of goods transported from Labuan to the principal customs area

158.Dutiable goods to be deemed to be non-dutiable while in Labuan

159.Collection of duties in Labuan

160.Application of Part X to goods transported to Labuan

Part XIX SPECIAL PROVISIONS DEALING WITH SABAH AND SARAWAK

SECTION

161.Agreements between Sabah and Sarawak relating to movement of goods

162.Saving in respect of vessels entering territorial waters due to circumstances beyond the Master's control or in respect of local craft from any other place without clearance or manifest

163.Time and manner of payment of duty in Sarawak

Part XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI

SECTION

163a.Interpretation

163b.Customs duties relating to Langkawi

163c.Transportation of goods to or from Langkawi from or to the principal customs area

163d.Declaration of goods transported from Langkawi into the principal customs area

163e.Dutiable goods to be deemed to be non-dutiable while in Langkawi

163f.Collection of duties in Langkawi

163g.Application of Part X to goods transported to Langkawi

Part XIXB SPECIAL PROVISION DEALING WITH THE JOINT DEVELOPMENT AREA

SECTION

163h.Movement of goods into or from Joint Development Area

163i.Customs duty payable on importation into or exportation from Joint Development Area

Part XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN

SECTION

163j.Interpretation

163k.Customs duties relating to Tioman

163l.Transportation of goods from or to Tioman to or from the principal customs area

163m.Declaration of goods transported from Tioman to the principal customs area

163n.Dutiable goods to be deemed to be non-dutiable while in Tioman

163o.Collection of duties in Tioman

163p.Application of Part X to goods transported to Tioman

Part XX SINGAPORE PREVENTIVE VESSELS

SECTION

164.Interpretation

165.Powers of master of Singapore preventive vessels

166.How person arrested dealt with

167.Offence

168.Master and crew of Singapore preventive vessel to be public servants

Part XXI REPEAL

SECTION

169.Repeal and saving

Part XXI REPEAL

SECTION

Schedule

An Act relating to customs.

[2 November 1967, P.U. 503[#8260]1967]

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/1.Short title

Part I PRELIMINARY

1. Short title

(1) This Act may be cited as the Customs Act 1967.

(2) (Omitted).

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/2.Interpretation

2. Interpretation

(1) In this Act, unless the context otherwise requires--

"agent"

, in relation to a vessel includes chinchew and comprador;

"aircraft"

includes any kind of craft which may be used for the conveyance of passengers or goods by air;

"collection station"

means a customs warehouse established in Singapore under subsection 63(2);

"computer"

has the meaning assigned thereto in section 3 of the Evidence Act 1950 [Act 56];

"customs airport"

means any place which has been prescribed as a customs airport;

"customs ruling"

means the customs ruling made by the Director General under section 10b;

"customs duty"

means any import duty, export duty, surtax, surcharge or cess imposed by or under this Act, any countervailing duty or anti-dumping duty imposed by or under the Countervailing and Anti-Dumping Duties Act 1993 [Act 504], any safeguard duty imposed by or under the Safeguards Act 2006 [Act 657] and includes any royalty payable in lieu of an export duty under any written law, or a contract, lease or agreement to which the Federal Government or the Government of any State is a party or to which such Government has consented;

"customs port"

means any port prescribed to be a customs port;

"customs warehouse"

means a warehouse or other place established by the Minister under subsection 63(1) for the deposit of dutiable goods;

"denatured"

means effectually rendered unfit for human consumption to the satisfaction of the Director General;

"Director General"

means the Director General of Customs and Excise appointed under subsection 3(1);

"document"

has the meaning assigned thereto in section 3 of the Evidence Act 1950;

"dutiable goods"

means all goods subject to the payment of customs duty and on which such duty has not yet been paid;

"duty free shop"

means any place licensed for the warehousing and sale of dutiable goods free of duty under section 65d;

"electronic data interchange"

means the transfer, from computer to computer, of commercial and administrative transactions using an agreed message standard to structure the data pertaining to a transaction;

"export"

with its grammatical variations and cognate expressions means to take or cause to be taken out of Malaysia, by land, sea or air or to place any goods in a vessel, conveyance or aircraft for the purpose of such goods being taken out of Malaysia by land, sea or air;

"export by air"

includes exportation in any manner or by any means by air;

"export by road"

includes exportation in any manner or by any means by land, and includes, in particular, exportation through the land by means of a pipeline;

"export by sea"

includes exportation in any manner or by any means by sea, and includes, in particular, exportation through the sea by means of a pipeline;

"exporter"

includes any person by whom any goods (including goods transferred from an importing aircraft or ship) are exported from Malaysia or supplied for use as aircraft's or ship's stores, and also the owner, or any person acting on his behalf, and any person who for customs purposes signs any document relating to goods exported or intended for exportation or supplied or intended for supply as aircraft's or ship's stores as aforesaid;

"Financial Authority"

in relation to Sabah and Sarawak means any person appointed by the Minister, by notification in the appropriate Gazette, to exercise under the directions of the Minister any function which the Minister is empowered or required by this Act to exercise in Sabah or Sarawak;

"goods"

includes animals, birds, fish, plants and all kinds of movable property;

"hover"

in the case of a vessel in territorial waters means to linger without apparent lawful purpose, whether such vessel be moving or not moving;

"import"

with its grammatical variations and cognate expressions means to bring or cause to be brought into Malaysia by land, sea or air:

Provided that goods bona fide in transit, including goods for transhipment, shall not, for the purpose of levy of customs duties, be deemed to be imported unless they are or become uncustomed goods;

"import by air"

includes importation in any manner or by any means by air;

"import by road"

includes importation in any manner or by any means by land, and includes, in particular, importation through the land by means of a pipeline;

"import by sea"

includes importation in any manner or by any means by sea, and includes, in particular, importation through the sea by means of a pipeline;

"importer"

includes and applies to any owner or other person for the time being possessed of or beneficially interested in any goods at and from the time of importation thereof until such goods are duly removed from customs control;

"inland clearance depot"

means a commonuser inland facility equipped with fixed installations and offering services for handling and temporary storage of any kind of goods carried by land and placed under customs control;

"intoxicating liquor"

includes any alcohol, or any liquid containing more than two per centum of proof spirit, which is fit or intended to be or which can by any means be converted for use as a beverage;

"in transit"

means taken or sent from any country and brought into Malaysia by land, sea or air (whether or not landed or transhipped in Malaysia) for the sole purpose of being carried to another country either by the same or another conveyance;

"Joint Development Area"

has the meaning assigned thereto in section 2 of the Malaysia-Thailand Joint Authority Act 1990;

"legal landing place"

means any place which has been prescribed as a legal place for the landing and shipping of goods;

"licensed carrier"

means a person approved by the Director General to operate vehicles by road for the carriage of any goods in transit or any dutiable goods under this Act or under the Excise Act 1976 [Act 176 ];

"licensed warehouse"

means a warehouse or other place licensed for the warehousing of dutiable goods under section 65;

"local craft"

means any junk, tongkang, perahu, kumpit or other similar type of vessel, and any steam or motor vessel under seventy-five net registered tons;

"manufacture"

means:

(a) in the case of intoxicating liquors, distilling, brewing, fermenting, bottling of intoxicating liquor, and includes the addition of any substance (other than water) to any intoxicating liquor and the blending, compounding and varying of intoxicating liquors with intent that the compound so formed shall be sold for human consumption, but excluding any such compound prepared at the order of the purchaser, and for his immediate consumption; 

(b) in the case of tobacco, any process converting any raw or leaf tobacco into tobacco fit for smoking, snuffing or chewing, and includes the making of cigarettes from manufactured tobacco; 

(c) in the case of petroleum, refining, compounding and includes the addition of any foreign substance; and 

(d) in other cases, the conversion by manual or mechanical means of organic or inorganic materials into a new product by changing the size, shape, composition, nature or quality of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; 

"master"

means any person (except a pilot or harbour master) having for the time being control or charge of a vessel;

"Officer of customs"

means:

"owner"

in respect of goods includes any person (other than an officer of customs acting in his official capacity) being or holding himself out to be the owner, importer, exporter, consignee, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods;

"owner"

in respect of a ship includes every person acting as agent for the owner or who receives freight or other charges payable in respect of the ship;

"petroleum"

means any mineral oil or relative hydrocarbon in its solid, liquid or gaseous form existing in its natural condition and includes casing head petroleum spirit, bituminous shales, other stratified deposits from which oil can be extracted commercially and petroleum products obtained from the process of manufacture;

"pilot of an aircraft"

means every person having or taking command or charge of an aircraft;

"preventive vessel"

means any vessel employed for the prevention of smuggling or for any other purpose relating to the customs and includes a vessel owned and employed for the prevention of smuggling by the Government of Singapore;

"prohibited goods"

means goods the import or export of which is prohibited, either absolutely or conditionally by an order under section 31 or by any other written law;

"proper officer of customs"

means any officer of customs acting in the fulfilment of his duties under this Act, whether such duties are assigned to him specially or generally, or expressly or by implication;

"road"

includes any prescribed land route;

"sea"

includes inland waters;

"senior officer of customs"

means:

"sufferance wharf"

means any place other than an approved place of loading or unloading at which the senior officer of customs may, in his discretion, and under such conditions and in such manner as he may direct, either generally or in any particular case, allow any goods to be loaded or unloaded;

"territorial waters"

means the territorial waters of Malaysia;

"uncustomed goods"

means goods in respect of which a breach of the provisions of this Act or of any subsidiary legislation made thereunder has been committed;

"value"

in relation to imported goods means customs value as determined under section 142(35b);

"value"

in relation to goods to be exported means the price which an exporter would receive for the goods calculated to the stage where such goods are released by Customs at the place of export;

"West Malaysia"

has the meaning assigned thereto in section 3 of the Interpretation Acts 1948 and 1967 [Act 388], and includes the Federal Territory.

(1a) For the purposes of this Act (other than section 31), a free zone shall be deemed to be a place outside Malaysia. 

In this subsection, the expression "free zone"has the meaning assigned to it under section 2 of the Free Zones Act 1990 [Act 438].

(2) For the purpose of this Act, goods shall be deemed to be under customs control whilst they are deposited or held in any customs or licensed warehouse, post office, or in any vessel, train, conveyance, aircraft, pipeline or place from which they may not be removed except with the permission of the proper officer of customs.

Part II APPOINTMENT AND POWERS OF OFFICERS

3. Appointment of Director General, Deputy Director General and other officers

(1) There shall be appointed an officer to be styled the Director General of Customs and Excise and such number of Deputy Directors General, Assistant Directors General, Directors, Senior Assistant Directors and Assistant Directors of Customs and Excise as may be considered necessary for the purpose of this Act and any written law relating to excise.

(2) The Director General shall be the Chief Officer of Customs and shall have the superintendence of all matters relating to the customs, subject to the direction and control of the Minister.

(3) The Deputy Directors General, Assistant Directors General, Directors, Senior Assistant Directors and Assistant Directors shall be subject to the general direction and supervision of the Director General, and, subject thereto, shall have and exercise all powers conferred on the Director General by or under this Act, other than those conferred by sections 22 and 145 thereof.

(4) There shall be appointed so many Senior Superintendents, Superintendents and Assistant Superintendents of Customs and Excise as may be considered necessary for the purposes of this Act and any written law relating to excise.

(5) The Minister may, by notification in the Gazette, invest any officer of customs not being a senior officer of customs with all or any of the powers of a senior officer of customs.

4. Appointment of Customs Officers

There shall be appointed so many Chief Customs Officers, Senior Customs Officers, and Customs Officers as may be considered necessary for the purposes of this Act.

5. Investment of powers of senior officer of customs by Director General

The Director General may by authorization in writing invest any officer of customs not being a senior officer of customs with all or any of the powers of a senior officer of custom for a period not exceeding ninety days in respect of any one authorization.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/6.Officers of customs to be public servants

6. Officers of customs to be public servants

All officers of customs shall be deemed to be public servants within the meaning of the Penal Code [Act 574].

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/7.Officers of customs exempted from serving as jurors or assessors

7. Officers of customs exempted from serving as jurors or assessors

Notwithstanding anything to the contrary in any written law no officer of customs shall be liable to serve as juror or assessor.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/8.Powers of District Officers, Assistant District Officers and Police Officers

8. Powers of District Officers, Assistant District Officers and Police Officers

For the purpose of this Act, any District Officer or Assistant District Officer in any district in which there is for the time being no senior officer of customs, and all police officers not below the rank of Inspector shall have and may exercise all the powers conferred by this Act on senior officers of customs, and all police officers below the rank of Inspector shall have and may exercise all the powers conferred by this Act on officers of customs.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/8a.Minister may prescribe uniforms, etc.

8a. Minister may prescribe uniforms, etc.

The Minister may, by order published in the Gazette, prescribe--

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/9.Badges and authority cards to be produced

9. Badges and authority cards to be produced

(1) Every officer of customs when acting against any person under this Act shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting such badge or authority card as the Director General or, in the case of a police officer, the Inspector General of Police, may direct to be carried by such officers.

(2) It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer of customs acting or purporting to act under this Act if such officer is not in uniform and refuses to declare his office and produce his badge or authority card, on demand being made by such person.

(3) A badge or an authority card issued to an officer of customs shall be the property of the Government and shall be surrendered by such officer to the person appointed by the Director General for that purpose when such officer ceases to be an officer of customs or when instructed to do so.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/9a.Unlawful use, possession, etc., of uniform, etc.

9a. Unlawful use, possession, etc., of uniform, etc.

Any person, not being an officer of customs, who unlawfully wears, uses, possesses or displays otherwise than in the course of a stage play or other theatrical performance, any prescribed uniform or badge or authority card, or any dress having the appearance of or bearing the distinctive marks of such uniform shall be guilty of an offence under this Act.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/10.Persons employed on customs duty to be deemed proper officers of customs for such service

10. Persons employed on customs duty to be deemed proper officers of customs for such service

Every person employed on any duty or service relating to the customs by the orders or with the concurrence of the Director General (whether previously or subsequently expressed) shall be deemed to be the proper officer of customs for that duty or service; and every act required by law at any time to be done by, or with any particular officer nominated for such purpose, if done by or with any person appointed by the Director General to act for such particular officer, shall be deemed to be done by or with such particular officer.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/10a.Application for customs ruling

Part IIA CUSTOMS RULING

10a. Application for customs ruling

(1) Any person may apply, in the prescribed form together with the prescribed fee, to the Director General for a customs ruling in respect of any one or more of the following matters:

(2) An application under subsection (1) may be made--

10b. Making of customs ruling

(1) Subject to subsection (3), the Director General shall make a customs ruling in respect of any matter specified in the application made under section 10a and such ruling shall bind the applicant.

(2) Any such customs ruling may be subject to such conditions as the Director General may deem fit to impose.

(3) The Director General may decline to make a customs ruling if, in his opinion--

(a) the information given by the applicant is insufficient to do so; 

(b) the application is for a hypothetical situation; or 

(c) an appeal under this Act is pending involving the subject matter referred to in the application. 

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/10c.Amendment, modification or revocation of customs ruling

10c. Amendment, modification or revocation of customs ruling

(1) A customs ruling may be amended, modified or revoked by the Director General if--

(2) The Director General shall, immediately after making the amendment, modification or revocation, give a notice in writing to the applicant of the amendment, modification or revocation and, subject to subsection (3), such amended, modified or revoked customs ruling shall take effect from the date stated in the notice.

(3) Notwithstanding subsection (2), where a customs ruling has the effect of causing or increasing any duty liability in respect of any goods, and--

then the customs ruling which was made prior to the amendment, modification or revocation under this section shall be applied to such goods.

(4) Notwithstanding subsection (2), and subject to section 16, if the amendment, modification or revocation to a customs ruling has the effect of decreasing any duty liability in respect of any goods, any higher duty that has been paid shall been treated as if it has been paid in error.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/10d.Director General to declare rulings to be null, etc.

10d. Director General to declare rulings to be null, etc.

The Director General shall by a notice declare a customs ruling issued under section 10b to be null, void and of no effect if the ruling has been obtained by the applicant by way of fraud, misrepresentation or falsification of facts.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/10e.Receiving of two customs rulings

10e. Receiving of two customs rulings

Where an applicant receives two or more different customs rulings on the same subject matter, such rulings shall be treated as being null and void and such applicant shall immediately notify the Director General who shall, within thirty days from the date of the notification, issue a new customs ruling.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/11.Power of Minister to fix customs duties by orders to be approved by the Dewan Rakyat

Part III LEVYING OF CUSTOMS DUTIES

11. Power of Minister to fix customs duties by orders to be approved by the Dewan Rakyat

(1) The Minister may, from time to time, by order published in the Gazette, fix the customs duties to be levied on any goods imported into or exported from Malaysia and to be paid by the importer or exporter, as the case may be.

(2) Any order made under subsection (1) shall, at the next meeting of the Dewan Rakyat be laid on the table of the Dewan Rakyat and shall, at the expiration of one hundred and twenty days from being so laid or of such extended period as the Dewan Rakyat may, by resolution, direct, cease to have effect if and in so far as it is not confirmed by a resolution passed by the Dewan Rakyat within the said one hundred and twenty days or, if such period has been extended, within such extended period.

(3) Where an order ceases to have effect in whole or in part as provided by subsection (2), then any customs duty levied in pursuance of such order or, as the case may be, of such part thereof as ceases to have effect shall, subject to subsection (4), be repayable to the person from whom such duty was levied.

(4) Unless the Minister shall otherwise direct, no customs duty repayable under subsection (3) shall be repaid, unless the person entitled to such repayment makes a claim therefor to the Director General within one year from the day on which the order ceases to have effect in whole or in part as provided by subsection (2).

(5) Such claim shall be made in writing and shall contain such particulars as the Director General may, by general or special order, require.

(6) (Deleted).

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/12.Power to fix value

12. Power to fix value

The Minister may, from time to time, by notification in the Gazette , fix, for the purpose of the levy and payment of customs duties, the value of any dutiable goods.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/13.Classification and valuation by proper officer of customs

13. Classification and valuation by proper officer of customs

(1) The proper officer of customs may, in respect of any dutiable or uncustomed goods,--

for the purpose of ascertaining the customs duty leviable thereon.

(2) When a valuation of any goods has been made by the proper officer of customs, such valuation shall be presumed to be correct until the contrary is proved.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/13a.Payment of customs duty under protest

13a. Payment of customs duty under protest

Any person who is dissatisfied with a decision of a proper officer of customs under subsection 13(1) as to whether any particular goods are or are not included in a class of goods appearing in an order made under subsection 11(1) or with the valuation, weighing, measuring or examining of any goods may pay the customs duty levied under protest.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/13b.Director General to determine questions on classification and valuation

13b. Director General to determine questions on classification and valuation

Where customs duty has been paid under protest, the proper officer of customs shall, within thirty days of such payment being made, refer any question as to classification or valuation of goods to the Director General for his decision.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/14.Powers of Minister to exempt

14. Powers of Minister to exempt

(1) The Minister may, by order, exempt, subject to such conditions as he may deem fit to impose, any class of goods or persons from the payment of the whole or any part of any customs duty or any other prescribed fee or charge which may be payable.

(2) The Minister may in any particular case--

and in granting such exemption or directing such refund, impose such conditions as he may deem fit.

(3) Any goods in respect of which an exemption from the payment of customs duties has been granted under subsection (1) or (2) shall be deemed to be dutiable goods until the conditions, if any, subject to which the exemption from duty was granted are fulfilled and shall be liable to all other charges, not being customs duties, to which they would be subject if no such exemption had been granted.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/14a.Minister may remit customs duties

14a. Minister may remit customs duties

The Minister may, if he thinks it just and equitable to do so, and subject to such conditions as he may deem fit to impose,remit the whole or any part of the customs duties or any other prescribed fees or charges payable under this Act.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/15.Reimposition of duty

15. Reimposition of duty

(1) If any goods, on which customs duty has not been paid by reason of an exemption granted under section 14, cease to comply with the conditions subject to which such exemption was granted or cease to be kept or used by the person or for the purposes qualifying them for such exemption, such goods shall, upon such cesser, become liable to the customs duty and the person to whom such exemption was granted and any person found in possession of such goods shall be jointly and severally liable to pay such customs duty.

(2) If any goods, which are liable to customs duty under subsection (1) and on which such duty has not been paid, are found in the possession or on the premises of any person other than the person authorized to possess them under the terms of such exemption, such goods shall, until the contrary is proved, be deemed to be uncustomed goods.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/16.Return of duty or other charges overpaid or erroneously paid

16. Return of duty or other charges overpaid or erroneously paid

It shall be lawful for the Director General, if it is proved to his satisfaction that any money has been overpaid or erroneously paid as customs duties or as any other fee or charge under this Act, to order the refund of the money so overpaid or erroneously paid:

Provided that--

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/17.Payment of duty, etc., short paid or erroneously refunded

17. Payment of duty, etc., short paid or erroneously refunded

(1) Whenever--

(2) Where any amount is payable in accordance with subsection (1) the Director General may allow the amount to be paid by instalments in such amounts and on such dates as he may determine.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/17a.Recovery of customs duties from persons leaving Malaysia

17a. Recovery of customs duties from persons leaving Malaysia

(1) Where the Director General has reason to believe that any person is about or is likely to leave Malaysia without paying any customs duties, he may issue to any Director of Immigration a certificate containing particulars of the duties so payable with a request that such person be prevented from leaving Malaysia unless and until he pays all the duties so payable or furnishes security to the satisfaction of the Director General for its payment.

(2) Subject to any order issued or made under any written law relating to banishment or immigration, any Director of Immigration who receives a request under subsection (1) in respect of a person shall exercise all measures which may include the removal or retention of any certificate of identity, passport, exit permit or other travel documents in relation to that person as may be necessary to give effect to the request.

(3) The Director General shall cause a notice of the issue of a certificate under subsection (1) to be served personally or by registered post on the person to whom the certificate relates.

Provided that the non-receipt of the notice by that person shall not invalidate anything done under this section.

(4) Where the person in respect of whom a certificate has been issued under subsection (1) produces on or after the date of the certificate a written statement signed by the Director General stating that all the duties specified in the certificate have been paid or that security has been furnished for its payment, that statement shall be sufficient authority for allowing that person to leave Malaysia.

(5) No legal proceedings shall be instituted or maintained against the Government, a State Government, or any other public officer in respect of anything lawfully done under this section.

(6) In this section "Director of Immigration" means any Director of Immigration appointed under subsection 3(1a)of the Immigration Act 1959-63 [Act 55].

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/18.Remission of import duty on goods lost, damaged or destroyed before removal from customs control

18. Remission of import duty on goods lost, damaged or destroyed before removal from customs control

(1) If any dutiable goods which have been imported are, damaged, destroyed or, by unavoidable accident, lost at any time after their arrival within Malaysia, and before removal from customs control, the Director General may remit the whole or any part of the customs duty payable thereon.

(2) After removal of any goods from customs control no abatement of customs duties shall be allowed on any such goods--

(3) After removal of any goods from customs control no abatement of export duty shall be allowed on any such goods on account of damage, theft or loss.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/19.Calculation of customs duty

19. Calculation of customs duty

(1) The rate of customs duty applicable to any goods shall be:

(2) For the purpose of calculating the customs duty payable, the valuation applicable to any goods shall be made in the prescribed manner.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/20.Calculation of export duty

20. Calculation of export duty

The rate of export duty and the valuation (if any) applicable to any goods shall be--

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/21.Time of importation and exportation when duty is imposed or repealed

21. Time of importation and exportation when duty is imposed or repealed

When by virtue of an order made under subsection 11(1) a customs duty is fixed on any goods which previously were not dutiable goods or any customs duty on goods is abolished or when the importation or exportation of any goods is prohibited or any such prohibition is abolished by an order made under section 31 and it becomes necessary for the purpose of this Act to determine the time at which an importation or exportation of any goods made and completed shall be deemed to have had effect, such importation or exportation shall, notwithstanding anything in this Act contained, be deemed to be the time at which the goods are released by the proper officer of customs.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/22.Questions in respect of goods deemed to be dutiable

22. Questions in respect of goods deemed to be dutiable

If any question arises as to whether any particular goods are or are not included in a class of goods appearing in an order made under subsection 11(1), such question shall be decided by the Director General.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/22a.Certificate of Director General admissible in evidence

22a. Certificate of Director General admissible in evidence

Notwithstanding anything contained in any other written law or rule of evidence to the contrary, where in any proceedings a document purporting to be a certificate under the hand of the Director General in respect of a decision made by him under section 10b, 13b or 22is produced, such document shall be admissible in evidence and shall be accepted as sufficient evidence of the facts therein stated and the Director General shall not be required to give evidence in respect of such decision unless the court otherwise orders.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/22b.Recovery of customs duty as a civil debt

22b. Recovery of customs duty as a civil debt

Without prejudice to any other remedy, any customs duty payable under this Act may be recovered by the Minister as a civil debt due to the Government of Malaysia, or where the customs duty is a duty of a category assigned to the State by Article 112C of the Federal Constitution, to the Government of that State.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/22c.Joint and several liability of director, etc.

22c. Joint and several liability of director, etc.

Where any customs duty is payable by--

Provided that in relation to a company that is being wound up, the directors of such company shall only be so liable where the assets of the company are insufficient to meet the amount due, after paying any sums having priority over the customs duty under the Companies Act 1965 in relation to the application of the assets of the company in such winding up.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/23.Time and place of landing goods inwardly

Part IV IMPORTATION AND EXPORTATION

23. Time and place of landing goods inwardly

(1) No goods imported by sea or transported by water from any place in Malaysia shall be landed--

(a) except at a legal landing place:

Provided that in Sabah and Sarawak goods may be landed at a sufferance wharf; 

(b) until permission to do so has been received from the proper officer of customs; and 

(c) except on such days and during such times as may be prescribed, unless permission to land goods on other days and during other times has been granted by the proper officer of customs. 

(2) Except with the permission of the proper officer of customs, no such goods--

(a) after having been landed or unshipped shall be transhipped; or 

(b) after having been put into any boat or craft to be landed shall be removed into any other boat or craft previously to their being landed. 

(3) The foregoing provisions of this section shall not apply to fresh fish, whether packed with ice or not, which is landed from any vessel licensed for the purpose of fishing under any written law.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/24.Places of landing of goods imported by air

24. Places of landing of goods imported by air

No goods imported by air shall be landed except at a customs airport and such goods may be cleared at an inland clearance depot or an inland customs station.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/25.Time and place of import by rail or road

25. Time and place of import by rail or road

No goods imported by rail or road shall be imported--

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/26.Time and place of loading goods for export by sea

26. Time and place of loading goods for export by sea

No goods shall be loaded, or water-borne to be loaded for exportation by sea or for transportation by water from any place to another place in Malaysia--

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/27.Transportation by sea of goods liable to export duty to another customs port

27. Transportation by sea of goods liable to export duty to another customs port

(1) No goods in respect of which customs duty is payable on export shall be loaded, or water-borne to be loaded, for transportation by sea from any place to any other place in Malaysia unless--

Provided that in the case of Sarawak, export duty may be paid at such time and in such manner as the Minister may prescribe by regulation under section 142.

(2) No goods in respect of which customs duty is payable on export shall be forwarded by rail from one place to another place in Malaysia when the journey involves passage through territory outside Malaysia unless--

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/28.Time and place of export by rail or road

28. Time and place of export by rail or road

No goods shall be exported by rail or road--

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/29.Exportation by air

29. Exportation by air

No goods shall be exported by air except at a customs airport and such goods may be cleared at an inland clearance depot or an inland customs station

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/29a.Importation or exportation by pipeline

29a. Importation or exportation by pipeline

No goods shall be imported or exported by pipeline unless such pipeline is approved by the Director General who, in granting such approval, may impose such conditions as he may deem fit.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/30.Exemption from provisions of sections 23, 24, 25, 26, 28 and 29

30. Exemption from provisions of sections 23, 24, 25, 26, 28 and 29

The Director General may exempt any person from all or any of the provisions of sections 23, 24, 25, 26, 28 and 29 on such conditions as he may deem fit to impose.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/31.Power of Minister to prohibit imports or exports

31. Power of Minister to prohibit imports or exports

(1) The Minister may, by order--

(2) If any question arises as to whether any particular goods are or are not included in a class of goods appearing in an order made under subsection (1), such question shall be decided by the Director General.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/32.Transportation by sea of goods of a class the export of which is prohibited

32. Transportation by sea of goods of a class the export of which is prohibited

(1) No goods of a class the exportation of which is prohibited by an order made under section 31 shall be loaded, or water-borne to be loaded, for transportation by sea from any place to any other place in Malaysia unless security has been furnished in such amount, not exceeding three times the value of such goods, as the senior officer of customs of the place from where the goods are to be transported may determine and such officer is satisfied that any goods intended to be landed at such other place shall be so landed.

(2) No goods of a class the exportation of which is prohibited by an order made under section 31 shall be forwarded by rail from one place to another place in Malaysia when the journey involves passage through territory outside Malaysia unless security has been furnished in such amount, not exceeding three times the value of such goods as the senior officer of customs at the station of despatch may determine and such officer is satisfied that such goods shall be produced to the senior officer of customs at the station of destination.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/33.Saving in respect of certain navigable rivers

33. Saving in respect of certain navigable rivers

Where in respect of any goods the provisions of this Act and of any subsidiary legislation made thereunder have been complied with, then notwithstanding the provisions of sections 23 and 26, such goods may, subject to such conditions and the payment of such fee as the Director General may impose, be landed or loaded at any place on the banks of a navigable river upstream of a customs port or legal landing place.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/34.Power of Director General to require security

34. Power of Director General to require security

The Director General may, at his discretion, either generally or in a particular case or in respect of a particular area, require security to be given by any person moving dutiable goods within Malaysia and where any such security has been required to be given no person shall move such goods unless such security has been given. Such security shall not exceed the amount of duty leviable on such goods.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/35.Presumption as to export

35. Presumption as to export

In relation to export, goods shall be deemed to be taken or caused to be taken out of Malaysia--

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/36.Arriving vessels, unless exempted, to be reported, and produce papers

Part V PORT CLEARANCES

36. Arriving vessels, unless exempted, to be reported, and produce papers

(1) The master of every vessel arriving at any customs port and not being a vessel to which the exemption under section 39 applies shall either personally or through the agent of such vessel--

(2) The proper officer of customs may retain the port clearance or other document granted at the last port of call.

(3) Where there has been a failure to comply with subsection (1)) the master or agent of the vessel concerned shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one thousand ringgit.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/37.No vessel unless exempted, to sail without port clearance

37. No vessel unless exempted, to sail without port clearance

(1) No vessel, whether laden or in ballast or empty, not being a vessel to which the exemption under section 39 applies, shall depart or attempt to depart from any customs port until a port clearance in the prescribed form has been granted by the proper officer of customs to the master or to the agent of the vessel.

(2) If any such vessel, departs or attempts to depart from any customs port without such port clearance, the master of the vessel and also the owner and agent of the vessel, if a party or privy thereto, shall be guilty of an offence, and the vessel, if still within the territorial waters, may be detained.

(3) Any person guilty of an offence under this section shall on conviction be liable to a fine not exceeding one thousand ringgit.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/38.Master to attend and answer questions when applying for port clearance, and deliver documents

38. Master to attend and answer questions when applying for port clearance, and deliver documents

(1) Before any vessel, other than a vessel to which the exemption under section 39 applies, departs from any customs port, the master or the agent of such vessel shall attend before the proper officer of customs, and shall give such information concerning the vessel, the cargo, the crew, the passengers and the voyage, as the proper officer of customs may require and shall deliver to such officer a list of all goods, in respect of which customs duty is payable on export, and a list of all goods of a class the export of which is prohibited, which are to be delivered at another port in Malaysia.

List of goods carried to be endorsed upon or attached to port clearance

(2) If the proper officer of customs is satisfied that the information given under subsection (1) is accurate, he shall complete, sign and issue to the master or the agent of the vessel, a port clearance in the prescribed form, and shall endorse thereon or, at his discretion, attach thereto, a copy of the list of the goods delivered to the proper officer of customs in accordance with subsection (1).

Port clearance to be carried aboard vessel to next port of call

(3) Such port clearance shall be carried on board the vessel at all the times when such vessel is in the territorial waters.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/39.Vessels exempted from requiring port clearance

39. Vessels exempted from requiring port clearance

(1) Sections 36, 37 and 38 shall not apply to vessels of the following classes, namely--

(2) The Minister may, by order, exempt either absolutely or conditionally, any class of vessels from the operation of sections 36, 37 and 38.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/40.Master of vessel not sailing within 48 hours of port clearance to report to proper officer of customs

40. Master of vessel not sailing within 48 hours of port clearance to report to proper officer of customs

If a port clearance is issued in respect of any vessel in accordance with subsection 38(2), and the vessel does not sail within forty-eight hours thereafter, the master or agent of such vessel shall report to the proper officer of customs his reason for not sailing, and if the proper officer of customs so directs shall obtain a fresh port clearance.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/41.When clearance may be refused

41. When clearance may be refused

(1) The proper officer of customs shall not grant a port clearance in respect of any vessel--

(a) until the provisions of this Act and any regulation made thereunder regarding the vessel and cargo carried aboard such vessel have been complied with; or 

(b) until all charges and penalties due by such vessel or by the owner or master thereof and all duties payable in respect of any goods shipped therein have been paid or their payment secured by such deposit or written guarantee as the proper officer of customs may require. 

(2) If under the provisions of any written law a Port Officer or other proper authority has notified the proper officer of customs that any vessel is liable to be detained, the proper officer of customs shall not issue a port clearance in respect of such vessel without the written concurrence of such Port Officer or other proper authority.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/42.Application to aircraft

42. Application to aircraft

The provisions of this Part shall apply, with such modifications and adaptations as may be necessary, in respect of aircraft arriving at, or departing from, any customs airport.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/43.Master of vessel to obey signals from preventive vessels and instructions by an officer of customs

Part VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS

43. Master of vessel to obey signals from preventive vessels and instructions by an officer of customs

The master of any vessel in territorial waters shall obey any signal made to him from a preventive vessel or any instructions given by an officer of customs in uniform from any other vessel or any place requiring him to stop or to heave to or to perform any other act.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/44.Hovering

44. Hovering

(1) If any vessel hovers within territorial waters and on examination is found to be conveying goods dutiable on import or goods of a class the importation of which is prohibited, the master and every member of the crew of such vessel shall be presumed, until the contrary is proved, to have imported uncustomed or prohibited goods, as the case may be.

(2) If any vessel hovers within territorial waters and on examination is found not to be carrying any of the goods referred to in subsection (1), such vessel shall be presumed, until the contrary is proved, to be hovering for the purpose of receiving dutiable goods upon which export duty has not been paid or prohibited goods exported contrary to a prohibition and the master and every member of the crew of such vessel shall be guilty of an offence against this Act.

(3) The master of any vessel found without lawful excuse in territorial waters without a clearance for a customs port in Malaysia, or carrying cargo or passengers or both without a proper manifest of such, or found to have passed the customs port named in the papers of such vessel without having made entry and declared at such port, shall be liable on conviction before a Magistrate of the First Class to a fine of two thousand ringgit and to imprisonment for a term of twelve months.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/45.Goods unaccounted for to be deemed uncustomed

45. Goods unaccounted for to be deemed uncustomed

If goods, other than bona fide ship's stores, are found by a proper officer of customs in any vessel in territorial waters and such goods are not correctly accounted for in the manifest or other documents which ought to be aboard such vessel, then such goods shall be deemed to be uncustomed goods and shall be liable to seizure.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/46.Missing goods deemed to have been illegally landed

46. Missing goods deemed to have been illegally landed

If in any vessel in territorial waters the quantity of any goods entered in the manifest or other documents which ought to be aboard such vessel, is found by a proper officer of customs to be short, and the deficiency is not accounted for to the satisfaction of such officer, then such goods shall be deemed to have been illegally landed in Malaysia.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/47.Proper officer of customs may board vessel in a customs port

47. Proper officer of customs may board vessel in a customs port

When in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, the master of such vessel shall provide such officer with suitable shelter and accommodation on the vessel while such vessel remains in territorial waters.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/48.Power to seal up and secure hatchways goods, etc., and use of ship's stores

48. Power to seal up and secure hatchways goods, etc., and use of ship's stores

(1) When in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, he shall have the power to fasten down hatchways or entrances to holds, to mark any goods before landing, and to lock-up, seal, mark or otherwise secure any goods, including ship's stores, on board such vessel; and no hatchway or entrance, after having been fastened down by such officer, shall be opened and no lock, seal or mark shall be opened, broken or altered without the consent of the proper officer of customs while the vessel is within the limits of the customs port or before any goods are delivered to be landed.

(2) The Director General may, in his absolute discretion, permit or refuse to permit the taking of anything without payment of customs duty into a ship as ship's stores and in granting permission for the embarkation of anything under this subsection impose such conditions as he may deem fit.

(3) The Director General may, in his absolute discretion, permit or refuse to permit the use, within the territorial waters, of any ship's stores on which customs duty has not been paid.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/49.Prohibition of carriage of dutiable goods in local craft

49. Prohibition of carriage of dutiable goods in local craft

(1) No goods of a class dutiable on import or export or prohibited goods shall be carried in any local craft except with the permission of the Director General and subject to such conditions as the Director General may impose.

(2) Such permission may be granted either generally, by notification in the Gazette, in respect of all local craft or any class or classes of local craft, or specially, in writing under the hand of the Director General or an officer authorized by him in that behalf, in respect of a particular local craft.

(3) No vessel shall go alongside a legal landing place or alongside an ocean going vessel except with the permission of the proper officer of customs.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/50.Bulk not to be broken, etc.

50. Bulk not to be broken, etc.

After the arrival of any vessel within territorial waters--

without proper cause shown to a senior officer of customs.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/51.Application to aircraft

51. Application to aircraft

The provisions of this part shall apply, with such modifications and adaptations as may be necessary, in respect of aircraft arriving at, or departure from, any customs airport.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/52.Master of arriving vessel to present inward manifest

Part VII MANIFESTS

52. Master of arriving vessel to present inward manifest

(1) Save as provided in subsection (3), the master or agent of every vessel, other than a local craft, arriving in any customs port, shall, within twenty-four hours after arrival and before any cargo is unshipped, present to the proper officer of customs at the customs office a true inward manifest of the vessel in the National Language or in English, substantially in the prescribed form, certified by such master or agent, together with a duplicate copy thereof, containing all particulars as to marks, numbers and contents of each package intended to be landed at the customs port, together with the names of shippers and consignees of the same, if known to him, and the proper officer of customs may, at his discretion, demand, in addition, a complete manifest of the whole cargo of the vessel and complete list of stores on board such vessel.

(2) A separate transhipment manifest shall be presented in duplicate in the prescribed form in respect of goods to be transhipped at the customs port.

(3) Where it is shown to the satisfaction of the proper officer of customs that it is not practicable to present an inward manifest or a transhipment manifest within a reasonable time after the arrival of a vessel the proper officer of customs may permit cargo to be landed or transhipped prior to presentation of the manifest, but no cargo so landed shall, except with the permission of the proper officer of customs, be delivered to the importer or consignee or his agent until such time as the manifest has been presented to, and scrutinized by, the proper officer of customs.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/53.Provision for cases where all particulars are not known

53. Provision for cases where all particulars are not known

In any case where such master or agent is unable to ascertain the particulars of any inward or transhipment cargo or the names of the consignees thereof, he shall sign the declaration, endorsed upon the prescribed form, that he has exercised due diligence to ascertain the particulars of such cargo and the names of the consignees and shall therein enumerate the packages in respect of which his information is defective.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/54.Person in charge of local craft to make declaration on arrival

54. Person in charge of local craft to make declaration on arrival

The master of every local craft, whether carrying cargo or not, arriving in any customs port shall attend in person at the customs office and make a written or oral declaration in the prescribed form or manner of all the cargo to be landed from his vessel.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/55.Correction to be made on completion of discharge

55. Correction to be made on completion of discharge

(1) On completion of the discharge of cargo or within two months of such discharge or within such further period as the proper officer of customs may allow, the master or agent of the vessel shall present to the proper officer of customs a certified statement in duplicate of the outturn of such cargo and shall enumerate therein any alteration in the manifest due to short shipment, short landing, over landing or any other cause.

(2) If any goods entered in the manifest of any vessel are not accounted for to the satisfaction of the proper officer of customs within two months of the presentation of such statement or within such further period as such officer may allow, the master or the agent of the vessel shall be liable to pay to such officer on demand a sum not exceeding five hundred ringgit, and in addition, in the case of dutiable goods, the agent shall be liable to pay to such officer on demand the amount of customs duty leviable thereon or, when the correct duty cannot be assessed, an amount not exceeding two thousand ringgit.

(3) If the person liable to the penalties laid down in subsection (2) refuses or fails to pay the penalties demanded of him any senior officer of customs may sue for and recover such penalties in a court of a Magistrate of the First Class.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/56.Pilot or agent of arriving aircraft to present inward manifest

56. Pilot or agent of arriving aircraft to present inward manifest

The pilot or agent of every aircraft arriving at a customs airport shall, before any cargo is delivered, present to the proper officer of customs at the customs office a true inward manifest of the aircraft in the National Language or in English substantially in the prescribed form, certified by such pilot or agent, together with a duplicate copy thereof, containing particulars of all packages consigned to such airport and the proper officer of customs may, at his discretion, demand, in addition, a complete manifest of the whole cargo of the aircraft and a complete list of stores on the aircraft.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/57.Outward manifest of vessel to be presented

57. Outward manifest of vessel to be presented

The owner or agent of any vessel, other than a local craft, leaving any customs port shall, within seven days of the departure of such vessel, present to the proper officer of customs at the customs office a true outward manifest of the vessel in the National Language or in English, substantially in the prescribed form, certified by such owner or agent, together with a duplicate copy thereof, containing all particulars as to marks, numbers and contents of each package shipped at the customs port and the names of the shippers.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/58.Person in charge of local craft to make declaration before departure

58. Person in charge of local craft to make declaration before departure

The master of any local craft, whether carrying cargo or not, leaving any customs port shall, before the departure of such vessel, attend in person at the customs office, and make a written or oral declaration in the prescribed form or manner of all cargo shipped on board his vessel and the port or ports of destination of such cargo, and if no cargo is being carried he shall make a declaration accordingly:

Provided that in the case of a local craft which in the circumstances mentioned in, and under the provisions of, section 61 is deemed to leave such customs port, no declaration shall be required if the proper officer of customs is satisfied that a declaration has already been made at a customs port further upstream.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/59.Pilot of departing aircraft to present outward manifest

59. Pilot of departing aircraft to present outward manifest

The pilot or agent of any aircraft leaving any customs airport shall, before the departure of such aircraft, present to the proper officer of customs at the customs office a true outward manifest of the aircraft in the National Language or in English, substantially in the prescribed form, certified by such pilot or agent, together with a duplicate copy thereof, containing all particulars as to marks, numbers and contents of each package loaded at such customs airport and the names of the consignors and consignees of the same.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/60.Stationmaster to produce railway invoices and waybills

60. Stationmaster to produce railway invoices and waybills

The stationmaster at the place of import or export of goods by rail and at the customs station to which dutiable goods are consigned, shall on demand produce to the proper officer of customs the railway invoice or waybill, as the case may be, in respect of such goods.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/61.Local craft arriving at or leaving certain navigable rivers

61. Local craft arriving at or leaving certain navigable rivers

Every local craft proceeding up or down a navigable river, at or near the mouth of which there is a customs port, shall stop at such port and shall, for the purposes of this Part, be deemed to arrive at or leave, as the case may be, such customs port.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/62.Saving in respect of exempted vessels and certain aircraft

62. Saving in respect of exempted vessels and certain aircraft

The provisions of this Part shall not apply to any vessel exempted under section 39.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/63.Minister may establish customs warehouses

Part VIII WAREHOUSING

63. Minister may establish customs warehouses

(1) The Minister may establish and maintain customs warehouses, wherein dutiable goods may be deposited and kept without payment of customs duty, at any customs port, customs airport, place of import or export or at any inland customs station and may prescribe the amount to be paid as warehouse rent on goods deposited in such warehouses and remit any amount payable as rent.

(2) The Minister may establish customs warehouses in Singapore in this Act referred to as collection stations if provisions for such establishment exist by virtue of any written law in force in Singapore or by virtue of any agreement between the Governments of Malaysia and of Singapore.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/64.Goods imported or exported from a collection station

64. Goods imported or exported from a collection station

Where collection stations have been established as provided by subsection 63(2), then subject to other provisions of this Act and to such conditions and restrictions as the Director General either generally by order or in any particular case may impose--

(a) the provisions of this Act relating to the payment of customs duty shall not apply to goods imported from a collection station on which duty has been paid before import; and 

(b) the provisions of this Act requiring payment of duty on goods to be exported at the time of export shall not apply to dutiable goods which are forwarded to a collection station. 

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/65.Licensed warehouse

65. Licensed warehouse

(1) The Director General may, at his absolute discretion, on payment of such fees as may be fixed by him in each case, grant a licence to any person, hereinafter in this section referred to as the licensee, and when granted withdraw any licence, for warehousing goods liable to customs duties and any other goods in a place or places specified in such licence.

(2) Any such licence shall be for such period and subject to such conditions as the Director General in each case may specify in the licence.

(3) A senior officer of customs, or any officer of customs deputed by him for the purpose, shall at all times have access to any licensed warehouse.

(4) If it appears at any time that in any licensed warehouse or any part thereof there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of such warehouse shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Act, be liable to pay to the proper officer of customs the customs duty leviable on the goods found deficient:

Provided that if it is shown to the satisfaction of the Director General that such deficiency has been caused by unavoidable leakage, breakage or other accident, the Director General may remit the whole or any part of the customs duty leviable on the goods found deficient.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/65a.Manufacture and other operations in relation to goods in licensed warehouse

65a. Manufacture and other operations in relation to goods in licensed warehouse

(1) In respect of a warehouse licensed under section 65, the Director General may, at his absolute discretion, on payment of such fees as may be fixed by him in each case, grant an additional licence to the licensee and when granted withdraw any such licence, to carry on any manufacturing process and other operation in respect of the goods liable to customs duties and any other goods.

(2) Any such licence shall be for such period and subject to such conditions as the Director General may specify in the licence.

(3) (a) No goods which have undergone any manufacturing process in the warehouse may be released for home consumption or export without the prior approval of the Director General. 

(b) Subject to subsection (4), if such goods are released from the warehouse for home consumption the customs duty thereon shall be calculated on the basis as if such goods had been imported: 

Provided that the Minister may in any particular case exempt any person from the payment of the whole or part of such duty which may be payable by such person on any such goods and in granting such exemption the Minister may impose such conditions as he may deem fit.

(4) Where in the course of any operation permissible under subsection (1) to any goods liable to customs duty there is waste or refuse customs duty shall be remitted on the quantity of goods liable to customs duty in so much of the waste or refuse as has arisen from the operations carried on in relation to the goods which have undergone any manufacturing process:

Provided that such waste or refuse is destroyed subject to such conditions as the Director General may impose or duty is paid on such waste or refuse as if it had been imported in that form.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/65b.Liquidator of company to give notice of winding-up, and set aside duty

65b. Liquidator of company to give notice of winding-up, and set aside duty

(1) Where an effective resolution is passed or an order is made for the winding-up of a company which is a licensed manufacturer the liquidator of the company shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the company set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any customs duty that is or will thereafter become payable in respect of the company, and shall thereafter pay such customs duty.

(2) A liquidator of any such company who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the customs duty as required by that subsection shall be personally liable for any customs duty that is or become payable as aforesaid.

(2a) Any liquidator who fails to comply with subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit.

(3) Where two or more persons are appointed liquidators or are required by law to carry out the winding-up of any such company, subject to a right of contribution between themselves as in cases of contract, the obligations and liabilities attaching to a liquidator under this section shall attach to all such persons jointly and severally.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/65c.Appointment of receiver to be notified to the Director General

65c. Appointment of receiver to be notified to the Director General

(1) Where a receiver of the property of a licensed manufacturer is appointed, he shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the licensed manufacturer set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any customs duty that will thereafter become payable in respect of the goods that have been sold or manufactured by the licensed manufacturer before the appointment of the receiver, and shall thereafter pay such customs duty.

(2) A person appointed as receiver who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the customs duty as required by that subsection shall be personally liable for any customs duty that is or becomes payable as aforesaid.

(2a) Any receiver who fails to comply with subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit.

(3) Where two or more persons are appointed receivers, subject to a right of contribution between themselves as in cases of contract, the obligations and liabilities attaching to a receiver under this section shall attach to all such persons jointly and severally.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/65d.Licensing of duty free shop

65d. Licensing of duty free shop

(1) The Director General may at his absolute discretion on payment of such fee as may be prescribed, grant a licence to operate a duty free shop to any person, hereinafter in this section referred to as "the licensee", and when granted, may suspend or withdraw such licence.

(2) Any such licence shall be for such period and subject to such conditions as the Director General in each case may specify in the licence.

(3) The licensee shall, for the proper conduct of his business, furnish such security as may be required by the Director General.

(4) If it appears at any time that any goods have been sold or removed from such duty free shop otherwise than in accordance with all the conditions of a licence granted under this section, the licensee of such duty free shop shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Act, be liable to pay to the proper officer of customs the customs duty leviable on the goods sold or removed.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/65e.Licensing of inland clearance depot

65e. Licensing of inland clearance depot

(1) The Director General may at his absolute discretion on payment of such fee as may be prescribed, grant a licence to operate an inland clearance depot to any person, hereinafter in this section referred to as "the licensee", and when granted, may suspend or withdraw such licence.

(2) Any such licence shall be for such period and subject to such conditions as the Director General in each case may specify in the licence.

(3) The licensee shall, for the proper conduct of his business, furnish such security as may be required by the Director General.

(4) If it appears at any time that in any inland clearance depot there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of such inland clearance depot shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Act, be liable to pay to the proper officer of customs the customs duty leviable on the goods found deficient:

Provided that if it is shown to the satisfaction of the Director General that such deficiency has been caused by any leakage, breakage or other unavoidable accident, the Director General may remit the whole or any part of the customs duty leviable on the goods found deficient.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/66.Dutiable goods to be deposited in a warehouse on arrival

66. Dutiable goods to be deposited in a warehouse on arrival

(1) Subject to section 73, all goods imported into Malaysia shall, on first arrival or landing, be deposited by the importer or his agent in a customs or licensed warehouse or in a warehouse approved by the Director General:

Provided that, subject to such conditions as the Director General may impose either generally, by order or in any special case,

(a) the Director General, if satisfied that on account of the weight, quantity or bulk of any such goods or for any other reason it is not practical to deposit such goods in a customs warehouse, may direct such goods to be kept in any other place where such goods shall be deemed to be under customs control; 

(b) any such goods imported by rail may lawfully be consigned to any person at an inland clearance depot or inland customs station where there is a customs warehouse, and such goods shall be deemed for the purposes of this Part and of Part IX, to have first arrived on reaching such inland clearance depot or inland customs station; 

(c) where the bill of lading, airway bill, invoice or other document covering any such goods landed at a customs port or airport shows them to be consigned to a person at an inland clearance depot or at an inland customs station, such goods may be forwarded by rail or road to an inland clearance depot or to an inland customs station, and such goods shall be deemed for the purposes of this Part, and Part IX, to have first arrived on reaching such inland clearance depot or inland customs station; 

(d) such goods on first landing at a customs airport where there is no customs warehouse may be dealt with as the Director General may direct. 

(2) No goods deposited in a warehouse or directed to be deposited in any other place, under subsection (1), shall be removed from such warehouse or from such place except with the permission of the proper officer of customs.

(3) Dutiable goods deposited in a warehouse not being a customs or licensed warehouse, shall be removed therefrom within ten days or such extended time as the Director General may allow, of their being so deposited and if the goods are not so removed, the proper officer of customs may remove them to a customs warehouse at the expense of the owner of such goods.

(4) The provisions of this section shall not apply--

(5) Notwithstanding anything contained in subsection (1), if the Director General is of the opinion that having regard to any particular goods imported into Malaysia it would be in the public interest not to require such goods to be deposited by the importer or his agent in accordance with the said subsection, he may direct such goods to be released subject to such conditions as he may impose.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/67.Warehouse deposit receipts

67. Warehouse deposit receipts

(1) A warehouse deposit receipt shall be issued by the proper officer of customs for all dutiable goods deposited in a customs warehouse:

Provided that in the case of dutiable goods imported by road no such receipt shall be issued except at the request of the importer or his agent.

(2) Where the warehouse deposit receipt is lost, a copy of such receipt duly certified by the proper officer of customs shall be supplied to the owner of the dutiable goods or his agent on delivery of an indemnity bond approved by a senior officer of customs and delivered to him at the customs office, securing the Government against any claim for loss owing to wrong delivery of the goods deposited.

(3) The holder or endorsee in due course of a warehouse deposit receipt or a certified copy thereof granted under subsection (2) shall be deemed, for the purposes of this Act, to be the owner of the goods deposited, and delivery to the holder or endorsee or the agent of the holder or endorsee of such warehouse deposit receipt or certified copy thereof shall be a good and lawful delivery.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/68.Power to open and examine packages

68. Power to open and examine packages

A senior officer of customs may, at any time, direct that any goods or package lodged in any customs or licensed warehouse shall be opened, weighed or otherwise examined, and after such goods or package has been so opened or examined, may cause the same to be sealed or marked in such manner as he sees fit.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/69.Detention of goods where doubt exists

69. Detention of goods where doubt exists

(1) The proper officer of customs may detain in a customs warehouse or any other place deemed to be under customs control any goods if he is in doubt whether such goods are dutiable or not, or any other reason.

(2) In every such case the proper officer of customs shall forthwith make a report to a senior officer of customs, who shall, without undue delay, decide whether such goods are dutiable or not.

(3) If any such goods are found not to be dutiable, no warehouse rent, handling or other charges shall be payable in respect thereof.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/70.Protection of Government from liability

70. Protection of Government from liability

The Government shall not be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while such goods are in any customs warehouse or in the lawful custody or control of any officer of customs, unless such loss is caused by the wilful neglect, or default of an officer of customs or of a person employed by the Government in connection with the customs.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/71.Protection of officers of customs from liability

71. Protection of officers of customs from liability

No officer of customs or other person employed by the Government in connection with the customs shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while such goods are in any customs warehouse or in the lawful custody or control of such officer or any other officer of customs or person employed in connection with customs unless such loss is caused by his wilful neglect, or default.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/72.Payment of warehouse rent

72. Payment of warehouse rent

The owner or his agent shall pay to the proper officer of customs the warehouse rent at the prescribed rates which may be due in respect of any goods deposited in a customs warehouse or a warehouse approved by the Director General. Such rent shall be payable at the end of each month whether or not a demand in respect thereof is made and if not so paid may be recovered as a civil debt due to the Government.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/73.Dangerous goods

73. Dangerous goods

No goods of an inflammable nature or of such a nature as to be likely to cause detriment to other goods shall be deposited in any customs warehouse without the sanction of a senior officer of customs, and if any such goods are landed they may be deposited, at the expense and risk of the importer thereof, in any place that a senior officer of customs may deem fit, and whilst so deposited such goods shall be deemed to be in a customs warehouse, and unless within a period of fourteen days they have been duly cleared or warehoused in any warehouse approved for that purpose shall, at the expiration of that period, be liable to be dealt with in the same manner as goods of a similar nature actually deposited in a customs warehouse. Such goods shall be chargeable with such expenses for securing, watching and guarding the same until sold, cleared or warehoused as aforesaid, as the senior officer of customs may deem fit.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/74.Government lien over goods deposited in a customs warehouse

74. Government lien over goods deposited in a customs warehouse

(1) Goods of a perishable nature deposited in a customs warehouse shall be cleared forthwith, and if not so cleared a senior officer of customs may sell such goods.

(2) Goods of an inflammable nature deposited in a customs warehouse shall be cleared within fourteen days of the date of deposit.

(3) Goods not of a perishable or inflammable nature deposited in a customs warehouse shall be cleared within one month of the date of deposit:

Provided that a senior officer of customs may permit any goods to remain deposited for such further periods of not less than one month at a time and not exceeding six months in the aggregate as he may in his discretion think fit.

(4) If any goods are not cleared within the time specified in subsection (2) or (3) or if any warehouse rent in respect of any goods is not duly paid in the manner provided by section 72, a senior officer of customs may, after giving not less than fourteen days notice in writing to the owner (if the name and address of such owner is known to him), or after due notice in the Gazette (if the name and address of such owner is not known to him), sell such goods.

(5) The proceeds of the sale of any such goods shall be applied to the payment of any customs duties, warehouse rent and other charges and railway freight which may be due in respect of such goods or of any other goods deposited by the owner of such goods, and the surplus, if any, shall be paid to the owner of such goods and if the owner cannot be found within one month of the sale, such surplus shall be paid to the Consolidated Fund.

(6) If at the sale of any goods no sufficient bid is forthcoming to defray the customs duties, warehouse rent and other charges which are due in respect of such goods, the goods shall be forfeited to Government and shall be disposed of in such manner as the Director General may direct.

(7) Every auction sale shall under this section be conducted by or in the presence of a senior officer of customs

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/75.Removal of dutiable goods from a warehouse

75. Removal of dutiable goods from a warehouse

No dutiable goods shall be removed from customs control except--

(a) after payment of the customs duty payable thereon; or 

(b) if such goods are in a customs or licensed warehouse, under such conditions as the Director General may impose, for deposit in another customs or licensed warehouse; or 

(c) under such conditions as the Director General may impose, for a re-export from Malaysia, 

and in no case shall any goods be removed from a customs warehouse or any other warehouse approved by the Director General until all warehouse rent and other charges due in respect thereof have been paid:

Provided that petroleum or any other dutiable goods as approved by the Director General in a licensed warehouse may be removed therefrom before payment of the customs duty if security has been lodged to the satisfaction of the Director General by which payment of duty is guaranteed within such time as the Director General may allow.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/76.Landing of goods for transhipment

76. Landing of goods for transhipment

Goods arriving in Malaysia for transhipment and landed at a customs port to await the arrival of the vessel to which they are intended to be transhipped shall, if they are dutiable on import or on export or prohibited to be imported or exported, or belong to a class of such goods, be deposited in a customs or licensed warehouse and shall be liable to warehouse rent at the prescribed rates applicable to such goods or, if such rates are not prescribed, at the prescribed rates applicable to goods warehoused prior to export:

Provided that the Director General may exempt any particular goods from the operation of this section.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/77.Weighing and handling fees

77. Weighing and handling fees

(1) All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, opening, unpacking, repacking, bulking, sorting and marking of goods, including passenger's baggage, whether warehoused or not, shall be performed by or at the expense of the owner, importer, exporter, consignor, consignee or agent as the case may be:

Provided that the proper officer of customs may, at his discretion, direct that any such operations shall be performed by officers of customs or other persons under his control, and in any such case such operation shall be performed at the expense of the owner, importer, exporter, consignor, consignee or agent, as the case may be.

(2) The Minister may prescribe the charges to be paid for operations performed under this section by officers of customs or other persons under the control of the proper officer of customs and may remit any charges due.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/78.Declaration of dutiable goods imported

Part IX DECLARATION OF GOODS

Chapter A--Dutiable goods

78. Declaration of dutiable goods imported

(1) Every importer of dutiable goods, warehoused under section 66 or exempted from being warehoused by virtue of paragraph (a) of the proviso to subsection (1) shall, before removal of such goods or any part thereof from customs control or if such goods are not removed within a period of one month from the date on which they were landed, within such period, make personally or by his agent to the proper officer of customs at such warehouse, a declaration, substantially in the prescribed form, of the goods imported, and in any particular case the proper officer of customs may, by notice in writing, require the importer either personally or by his agent to submit such declaration within three days of the receipt of such notice, and the importer shall be required to comply with such notice if it is within his power to do so:

Provided that in the case of goods imported by road such declaration shall be made on arrival of such goods at the place of import.

(2) Every importer of dutiable goods exempted from being warehoused under the provisions of paragraphs 66(4)(b) and (c) shall, upon arrival of such goods at a place of import, make personally or by his agent to the proper officer of customs at such place of import, a declaration, in such manner or in such form as may be prescribed, of the goods imported, and shall pay the customs duties and other charges leviable thereon within fourteen days of such declaration.

(3) The addressee of any dutiable goods imported by post shall, on demand by the proper officer of customs, make personally or by his agent to such officer a declaration, substantially in the prescribed form, of the goods imported.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/79.Declarations to give a full and true account

79. Declarations to give a full and true account

(1) The declaration referred to in section 78 shall give a full and true account of the number and description of packages, of the description, weight, measure or quantity, and value of all such dutiable goods, and of the country of origin of such goods:

Provided that if it is shown to the satisfaction of the proper officer of customs that such goods are urgently required for home consumption and that it is not within the power of the importer to furnish all the details required, such officer may, at his discretion, release the goods on payment of such customs duty as he may estimate to be leviable thereon, together with a deposit of such amount as such officer may determine not exceeding such estimated duty and on an undertaking being given by the importer or his agent to furnish a correct declaration within two months or such further period as the proper officer of customs may allow.

(2) On the submission of a correct declaration the proper amount of customs duty and other charges leviable shall be assessed and any money paid and deposited in excess of such amount shall be returned to the importer or his agent and in default of such submission within the aforesaid period the deposit shall be forfeited and paid into the Consolidated Fund.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/80.Declaration of dutiable goods to be exported

80. Declaration of dutiable goods to be exported

(1) Every exporter of dutiable goods shall immediately before export--

Provided that, the Director General may permit the export of any goods without prior payment of duty--

(2) The declaration referred to in paragraph (1)(a) shall be made to the proper officer of customs at the appropriate place specified hereunder that is to say--

(3) The declaration referred to in paragraph (1)(a) shall give a full and true account of the number and description of packages and of the description, weight, measure or quantity, and value of all such dutiable goods, and the country of destination of such goods.

(4) No dutiable goods shall be removed from the place at which such goods were produced to the officer of customs in accordance with subsection (1) unless permission in that behalf has first been obtained from a senior officer of customs.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/81.Declaration of non-dutiable goods imported by sea or air