IMPORTATION AND EXPORTATION
23 Time and place of landing goods inwardly cite [+]
(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.
24 Places of landing of goods imported by air cite [+]
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.
25 Time and place of import by rail or road cite [+]
No goods imported by rail or road shall be imported-
(a) except at a prescribed place of import and where a route has been prescribed, by such route; and
(b) in the case of goods imported by road, except on the days and during the times prescribed for such importation unless permission to import goods on other days and during other times has been granted by the proper officer of customs.
26 Time and place of loading goods for export by sea cite [+]
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-
(a) except at a legal landing place:
Provided that in Sabah and Sarawak goods may be loaded or water-borne to be loaded for exportation by sea at a sufference 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 load goods on other days and during other times has been granted by the proper officer of customs.
27 Transportation by sea of goods liable to export duty to another customs port cite [+]
(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-
(a) the export duty has been paid on any goods intended to be transhipped at such other place; or
(b) in the case of goods to be landed at a legal landing place in Malaysia security in the amount of such export duty has been furnished to the satisfaction of the senior officer of customs that any goods intended to be landed at such other legal landing place shall be so landed:
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-
(a) the customs export duty has been paid thereon; or
(b) security in the amount of such duty has been furnished to the satisfaction of the senior officer of customs at the station of despatch that such goods shall be produced to the senior officer of customs at the station of destination.
28 Time and place of export by rail or road cite [+]
No goods shall be exported by rail or road-
(a) except at a prescribed place of export and, where a route has been prescribed, by such route; and
(b) in the case of goods exported by road except on such days and during such times as may be prescribed unless permission to export goods on other days and during other times has been granted by the proper officer of customs.
29 Exportation by air cite [+]
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.
29A Importation or exportation by pipeline cite [+]
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.
30 Exemption from provisions of sections 23, 24, 25, 26, 28 and 29 cite [+]
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.
31 Power of Minister to prohibit imports or exports cite [+]
(1) The Minister may, by order-
(a) prohibit the importation into, or the exportation from Malaysia or any part thereof, either absolutely or conditionally, or from or to any specified country, territory or place outside Malaysia, or the removal from one place to another place in Malaysia of any goods or class of goods; and
(b) prohibit the importation into, or exportation from, Malaysia or any part thereof, or removal from one place to another place in Malaysia of any goods or class of goods, except at specified ports or places.
(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.
