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Customs Act 1967 [Act 235]   cite [+]

ARRANGEMENT OF SECTIONS
  1. Preamble

  2. PART I   PRELIMINARY

    1. 1. Short title
    2. 2. Interpretation
  3. PART II   APPOINTMENT AND POWERS OF OFFICERS

    1. 3. Appointment of Director General, Deputy Director General and other officers
    2. 4. Appointment of Customs Officers
    3. 5. Investment of powers of senior officer of customs by Director General
    4. 6. Officers of customs to be public servants
    5. 7. Officers of customs exempted from serving as jurors or assessors
    6. 8. Powers of District Officers, Assistant District Officers and Police Officers
    7. 8A. Minister may prescribe uniforms, etc.
    8. 9. Badges and authority cards to be produced
    9. 9A. Unlawful use, possession, etc., of uniform, etc.
    10. 10. Persons employed on customs duty to be deemed proper officers of customs for such service
  4. PART IIA   CUSTOMS RULING

    1. 10A. Application for customs ruling
    2. 10B. Making of customs ruling
    3. 10C. Amendment, modification or revocation of customs ruling
    4. 10D. Director General to declare rulings to be null, etc.
    5. 10E. Receiving of two customs rulings
  5. PART III   LEVYING OF CUSTOMS DUTIES

    1. 11. Power of Minister to fix customs duties by orders to be approved by the Dewan Rakyat
    2. 12. Power to fix value
    3. 13. Classification and valuation by proper officer of customs
    4. 13A. Payment of customs duty under protest
    5. 13B. Director General to determine questions on classification and valuation
    6. 14. Powers of Minister to exempt
    7. 14A. Minister may remit customs duties
    8. 15. Reimposition of duty
    9. 16. Return of duty or other charges overpaid or erroneously paid
    10. 17. Payment of duty, etc., short paid or erroneously refunded
    11. 17A. Recovery of customs duties from persons leaving Malaysia
    12. 18. Remission of import duty on goods lost, damaged or destroyed before removal from customs control
    13. 19. Calculation of customs duty
    14. 20. Calculation of export duty
    15. 21. Time of importation and exportation when duty is imposed or repealed
    16. 22. Questions in respect of goods deemed to be dutiable
    17. 22A. Certificate of Director General admissible in evidence
    18. 22B. Recovery of customs duty as a civil debt
    19. 22C. Joint and several liability of director, etc.
  6. PART IV   IMPORTATION AND EXPORTATION

    1. 23. Time and place of landing goods inwardly
    2. 24. Places of landing of goods imported by air
    3. 25. Time and place of import by rail or road
    4. 26. Time and place of loading goods for export by sea
    5. 27. Transportation by sea of goods liable to export duty to another customs port
    6. 28. Time and place of export by rail or road
    7. 29. Exportation by air
    8. 29A. Importation or exportation by pipeline
    9. 30. Exemption from provisions of sections 23, 24, 25, 26, 28 and 29
    10. 31. Power of Minister to prohibit imports or exports
    11. 32. Transportation by sea of goods of a class the export of which is prohibited
    12. 33. Saving in respect of certain navigable rivers
    13. 34. Power of Director General to require security
    14. 35. Presumption as to export
  7. PART V   PORT CLEARANCES

    1. 36. Arriving vessels, unless exempted, to be reported, and produce papers
    2. 37. No vessel unless exempted, to sail without port clearance
    3. 38. Master to attend and answer questions when applying for port clearance, and deliver documents
    4. 39. Vessels exempted from requiring port clearance
    5. 40. Master of vessel not sailing within 48 hours of port clearance to report to proper officer of customs
    6. 41. When clearance may be refused
    7. 42. Application to aircraft
  8. PART VI   GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS

    1. 43. Master of vessel to obey signals from preventive vessels and instructions by an officer of customs
    2. 44. Hovering
    3. 45. Goods unaccounted for to be deemed uncustomed
    4. 46. Missing goods deemed to have been illegally landed
    5. 47. Proper officer of customs may board vessel in a customs port
    6. 48. Power to seal up and secure hatchways goods, etc., and use of ship's stores
    7. 49. Prohibition of carriage of dutiable goods in local craft
    8. 50. Bulk not to be broken, etc.
    9. 51. Application to aircraft
  9. PART VII   MANIFESTS

    1. 52. Master of arriving vessel to present inward manifest
    2. 53. Provision for cases where all particulars are not known
    3. 54. Person in charge of local craft to make declaration on arrival
    4. 55. Correction to be made on completion of discharge
    5. 56. Pilot or agent of arriving aircraft to present inward manifest
    6. 57. Outward manifest of vessel to be presented
    7. 58. Person in charge of local craft to make declaration before departure
    8. 59. Pilot of departing aircraft to present outward manifest
    9. 60. Station-master to produce railway invoices and waybills
    10. 61. Local craft arriving at or leaving certain navigable rivers
    11. 62. Saving in respect of exempted vessels and certain aircraft
  10. PART VIII   WAREHOUSING

    1. 63. Minister may establish customs warehouses
    2. 64. Goods imported or exported from a collection station
    3. 65. Licensed warehouse
    4. 65A. Manufacture and other operations in relation to goods in licensed warehouse
    5. 65B. Liquidator of company to give notice of winding-up, and set aside duty
    6. 65C. Appointment of receiver to be notified to the Director General
    7. 65D. Licensing of duty free shop
    8. 65E. Licensing of inland clearance depot
    9. 66. Dutiable goods to be deposited in a warehouse on arrival
    10. 67. Warehouse deposit receipts
    11. 68. Power to open and examine packages
    12. 69. Detention of goods where doubt exists
    13. 70. Protection of Government from liability
    14. 71. Protection of officers of customs from liability
    15. 72. Payment of warehouse rent
    16. 73. Dangerous goods
    17. 74. Government lien over goods deposited in a customs warehouse
    18. 75. Removal of dutiable goods from a warehouse
    19. 76. Landing of goods for transhipment
    20. 77. Weighing and handling fees
  11. PART IX   DECLARATION OF GOODS

      A - Dutiable goods

    1. 78. Declaration of dutiable goods imported
    2. 79. Declarations to give a full and true account
    3. 80. Declaration of dutiable goods to be exported
    4. B - Non-dutiable goods

    5. 81. Declaration of non-dutiable goods imported by sea or air
    6. 82. Declaration of non-dutiable goods imported by rail
    7. 83. Declaration of non-dutiable goods imported by road
    8. 84. Declaration of non-dutiable goods exported by sea or air
    9. 85. Declaration of non-dutiable goods exported by rail
    10. 86. Declaration of non-dutiable goods exported by road
    11. 87. Declarations to give a full and true account
    12. 87A. Provisional declaration of exported goods
    13. C - General Provisions

    14. 88. Goods which have been declared at a collection station exempted
    15. 89. Saving provision
    16. 90. Control of agents
    17. 91. Person in charge of goods imported, etc., by road to be deemed agents
    18. 91A. Licensed carrier
    19. 92. Declaration to be made in duplicate
  12. PART X   DRAWBACK

    1. 92A. Definition of "re-export" in sections 93, 94 and 99
    2. 93. Conditions under which drawback may be paid
    3. 94. Declaration by claimant
    4. 95. Drawback on destroyed goods
    5. 96. Refund to visitors and owners of samples
    6. 97. Relief from duty on goods temporarily imported
    7. 98. Export and reimport of trade sample free of duty
    8. 99. Drawback on imported goods used in manufacture or in packing
  13. PART XI   MISCELLANEOUS PROVISIONS

    1. 100. Documents to be produced on demand
    2. 100A. Records of imported goods
    3. 101. Persons legally bound to give information
    4. 102. Service of notices
    5. 103. Baggage of passengers
    6. 104. The proper officer of customs may take samples
    7. 105. Packing of dutiable goods
    8. 106. Addition or deduction of new or altered duties in the case of contract
  14. PART XII   INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST

    1. 106A. Access to place or premises
    2. 106B. Power of investigation
    3. 107. Magistrate may issue search warrant
    4. 108. When search may be made without warrant
    5. 109. Power to search vessels and aircraft
    6. 110. Proper officer of customs to exercise powers of search
    7. 111. Officers of customs may stop and search conveyances
    8. 111A. Power to set up roadblocks
    9. 111B. Access to recorded information or computerized data
    10. 112. Power to open packages and examine goods
    11. 113. Search of persons arriving in Malaysia
    12. 114. Seizure of goods the subject of an offence
    13. 115. Return or disposal of movable property
    14. 115A. Production of a certificate of an analyst, or a senior officer of customs, or a person authorized by the Minister
    15. 116. Powers of arrest
    16. 116A. Power to examine persons
    17. 116B. Admissibility of statements in evidence
    18. 116C. Procedure where investigation cannot be completed within twenty-four hours
    19. 116D. Diary of proceedings in investigation
  15. PART XIII   PROVISIONS AS TO TRIALS AND PROCEEDINGS

    1. 117. (Deleted)
    2. 118. Magistrate of the First Class to have full jurisdiction
    3. 119. Burden of proof
    4. 120. Proportional examination of goods seized to be accepted by courts
    5. 121. Evidence of analysis may be given in writing
    6. 122. Proof as to registration or licensing of vessels and conveyances in Malaysia or Singapore
    7. 122A. Proof as to tonnage or build of a craft
    8. 122B. Proof as to accuracy of a compass radar, etc.
    9. 122C. Proof as to countervailing, anti-dumping and safeguard duties payable
    10. 122D. Proof as to accuracy of a meter or other device for measuring petroleum
    11. 123. Imprisonment for non-payment of fine
    12. 124. Manner of seizure not to be enquired into on trial before court or on appeal to High Court
    13. 124A. Obligation of secrecy
    14. 125. Protection of informers from discovery
    15. 125A. Confidentiality of information
    16. 126. Goods liable to seizure liable to forfeiture
    17. 127. Court to order disposal of goods seized
    18. 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
    19. 129. Goods or amount forfeited may be delivered or refunded to the owner or other person
    20. 130. Conviction under other law
    21. 131. Compounding of offences
    22. 132. No costs of damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
  16. PART XIV   OFFENCES AND PENALTIES

    1. 133. Penalty on making incorrect declarations and on falsifying documents
    2. 134. Penalty on refusing to answer questions or on giving false information
    3. 135. Penalty for various smuggling offences
    4. 136. Penalty for assaulting or obstructing officers of customs and rescuing goods
    5. 137. Penalty for offering or receiving bribes
    6. 138. Penalty for offences not otherwise provided for
    7. 139. Attempts and abetments
    8. 140. Offences by bodies of persons and by servants and agents
    9. 141. Rewards
  17. PART XIVA   CUSTOMS APPEAL TRIBUNAL

    1. 141A. Rewards
    2. 141B. Establishment of Tribunal
    3. 141C. Membership of Tribunal
    4. 141D. Temporary exercise of functions of Chairman
    5. 141E. Revocation of appointment
    6. 141F. Resignation
    7. 141G. Remuneration
    8. 141H. Secretary to Tribunal and other officers
    9. 141I. Public servant
    10. 141J. Sitting of Tribunal
    11. 141K. Hearing by three members
    12. 141L. Disclosure of interest
    13. 141M. Jurisdiction of Tribunal
    14. 141N. Exclusion of jurisdiction of court
    15. 141O. Notice of appeal and hearing
    16. 141P. Negotiation for settlement
    17. 141Q. No advocate and solicitor at hearing
    18. 141R. Proceedings to be closed
    19. 141S. Evidence
    20. 141T. Decision of the Tribunal
    21. 141U. Decision and settlement to be recorded in writing
    22. 141V. Decision of Tribunal to be final
    23. 141W. Appeal to the High Court
    24. 141X. Tribunal to adopt procedure
    25. 141Y. Want of form
    26. 141Z. Disposal of documents, etc.
    27. 141AA. Act or omission done in good faith
    28. 141AB. Regulations in respect of the Tribunal
  18. PART XV   REGULATIONS

    1. 142. Power to make regulations
  19. PART XVI   GENERAL

    1. 143. Appeal from decision of Director General
    2. 143A. (Deleted)
    3. 144. Power of Director General to charge fees
    4. 145. Forms to be used
  20. PART XVII   SPECIAL PROVISIONS DEALING WITH PENANG

    1. 146. (Deleted)
    2. 147. (Deleted)
    3. 148. (Deleted)
    4. 149. (Deleted)
    5. 150. (Deleted)
    6. 151. (Deleted)
    7. 152. (Deleted)
    8. 153. (Deleted)
  21. PART XVIII   SPECIAL PROVISIONS DEALING WITH LABUAN

    1. 154. Interpretation
    2. 155. Customs duties on goods imported into or exported from Labuan or transported to or from Labuan from or to the principal customs area
    3. 156. Transportation of goods to or from Labuan from or to the principal customs area
    4. 157. Declaration of goods transported from Labuan to the principal customs area
    5. 158. Dutiable goods to be deemed to be non-dutiable while in Labuan
    6. 159. Collection of duties in Labuan
    7. 160. Application of Part X to goods transported to Labuan
  22. PART XIX   SPECIAL PROVISIONS DEALING WITH SABAH AND SARAWAK

    1. 161. Agreements between Sabah and Sarawak relating to movement of goods
    2. 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
    3. 163. Time and manner of payment of duty in Sarawak
  23. PART XIXA   SPECIAL PROVISIONS DEALING WITH LANGKAWI

    1. 163A. Interpretation
    2. 163B. Customs duties relating to Langkawi
    3. 163C. Transportation of goods to or from Langkawi from or to the principal customs area
    4. 163D. Declaration of goods transported from Langkawi into the principal customs area
    5. 163E. Dutiable goods to be deemed to be non-dutiable while in Langkawi
    6. 163F. Collection of duties in Langkawi
    7. 163G. Application of Part X to goods transported to Langkawi
  24. PART XIXB   SPECIAL PROVISION DEALING WITH JOINT DEVELOPMENT AREA

    1. 163H. Movement of goods into or from Joint Development Area
    2. 163I. Customs duty payable on importation into or exportation from Joint Development Area
  25. PART XIXC   SPECIAL PROVISIONS DEALING WITH TIOMAN

    1. 163J. Interpretation
    2. 163K. Customs duties relating to Tioman
    3. 163L. Transportation of goods from or to Tioman to or from the principal customs area
    4. 163M. Declaration of goods transported from Tioman to the principal customs area
    5. 163N. Dutiable goods to be deemed to be non-dutiable while in Tioman
    6. 163O. Collection of duties in Tioman
    7. 163P. Application of Part X to goods transported to Tioman
  26. PART XX   SINGAPORE PREVENTIVE VESSELS

    1. 164. Interpretation
    2. 165. Powers of master of Singapore preventive vessels
    3. 166. How person arrested dealt with
    4. 167. Offence
    5. 168. Master and crew of Singapore preventive vessel to be public servants
  27. PART XXI   REPEAL

    1. 169. Repeal and saving
  1. SCHEDULE



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