32 Transportation by sea of goods of a class the export of which is prohibited cite [+]
(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.
33 Saving in respect of certain navigable rivers cite [+]
Where in respect of any goods the provisions of this Act and of any subsidiary legislation made thereunder have been complied with, then notwithstanding 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.
34 Power of Director General to require security cite [+]
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.
35 Presumption as to export cite [+]
In relation to export, goods shall be deemed to be taken or caused to be taken out of Malaysia-
(a) if they have been cleared by a proper officer of customs at the last customs station on their route out of Malaysia;
(b) if they have been loaded on to a vessel or aircraft which is about to depart from a port or place in Malaysia; or
(c) if they have been cleared by a proper officer of customs at an inland clearance depot or at an inland customs station on their route out of Malaysia through a customs port or airport.