17A Recovery of customs duties from persons leaving Malaysia cite [+]
(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].
18 Remission of import duty on goods lost, damaged or destroyed before removal from customs control cite [+]
(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.
No abatement of duty after goods have been removed from customs control
(2) After removal of any goods from customs control no abatement of customs duties shall be allowed on any such goods-
(a) on account of damage; or
(b) on account of any claim-
(i) to pay duty at a preferential rate; or
(ii) that the weight, measure, volume or value as determined by the proper officer of customs for the purpose of ascertaining the duty on such goods, or any other factor affecting the goods, is incorrect,
unless notice in writing of such claim has been given at or before the time of such removal.
(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.
19 Calculation of customs duty cite [+]
(1) The rate of customs duty applicable to any goods shall be:
(a) in the case of goods lawfully imported-
(i) if such goods (other than petroleum in a licensed warehouse) are warehoused, or if customs duty is paid at a collection station established under subsection 63(2), the rate in force on the day on which the removal of the goods is authorized by the proper officer of customs or, in the case of a collection station, by an officer appointed under the provisions of any law for the time being in force in Singapore relating to the collection of customs duties payable to the Government of Malaysia;
(ii) if such goods consist of petroleum which is in a licensed warehouse, the rate in force on the day on which such petroleum is removed from such warehouse;
(iii) if such goods are imported by post, the rate in force on the day on which duty is assessed by the proper officer of customs; and
(iv) in any other case, the rate in force on the day on which such goods are released by the proper officer of customs;
(b) in the case of uncustomed goods, the rate in force on the day on which such goods became uncustomed goods, if known, or the rate in force on the day of seizure, whichever is the higher.
(2) For the purpose of calculating the customs duty payable, the valuation applicable to any goods shall be made in the prescribed manner.
20 Calculation of export duty cite [+]
The rate of export duty and the valuation (if any) applicable to any goods shall be-
(a) in the case of goods lawfully exported, the rate and valuation in force on the day on which a receipt is issued for the payment of duty:
Provided that when payment of duty in arrears has been permitted under section 80 the rate and valuation shall be the rate and valuation in force on the day on which the goods are released by the proper officer of customs, or, as the case may be, by an officer appointed under any law for the time being in force in Singapore relating to the collection of export duties on goods exported from Malaysia;
(b) in the case of uncustomed goods, the rate and valuation in force on the day on which such goods became uncustomed goods, if known, or the rate and valuation in force on the day of seizure, whichever is the higher.
21 Time of importation and exportation when duty is imposed or repealed cite [+]
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.
22 Questions in respect of goods deemed to be dutiable cite [+]
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.
22A Certificate of Director General admissible in evidence cite [+]
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 22 is 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.
22B Recovery of customs duty as a civil debt cite [+]
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.
22C Joint and several liability of director, etc. cite [+]
Where any customs duty is payable by-
(a) a company;
(b) a firm; or
(c) a society, an association or other body of persons,
then notwithstanding anything to the contrary in this Act or in any other written law, the directors of such company or the partners of such firm or the members of such society, association or other body of persons, as the case may be, shall, together with such company, firm, society, association or other body of persons, be jointly and severally liable for the customs duty payable:
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.