87A Provisional declaration of exported goods cite [+]
(1) Notwithstanding subsection 80(1), sections 84, 85, 86 and 87, the Director General may allow any document approved by him to be used as a provisional declaration, in lieu of the prescribed form, for goods if-
(a) such goods are to be exported by air, sea, rail or in any other manner approved by the Director General;
(b) unnecessary delay will be occasioned in preparing the prescribed form;
(c) such goods are not subject to a drawback claim under sections 93 and 99;
(d) such goods are not prohibited from export; and
(e) the exporter of such goods makes personally or by his agent to a proper officer of customs at the place of export where the provisional declaration was approved, a declaration substantially in the prescribed form within 7 days after the release of such goods.
(2) The provisional declaration referred to in subsection (1) shall give a full and true account of the number, description and quantity, weight or measure, value and destination of such goods.
(3) Paragraphs 80(2)(a), (b), (c) and (d) shall also be applicable to a provisonal declaration under this section in relation to places where such provisional declaration may be made.
C - General Provisions
88 Goods which have been declared at a collection station exempted cite [+]
The provisions of this Part shall not apply-
(a) subject to such conditions and restrictions as the Director General may, either generally by order or in any particular case, impose, to goods imported from a collection station or to goods which are forwarded to a collection station;
Passengers' baggage, etc., and postal goods exempted
(b) to accompanied passengers' baggage or personal effects;
(c) to fresh fish locally taken; and
(d) except as provided by subsection 78(3), to any goods sent by post.
89 Saving provision cite [+]
Nothing in this Part contained shall release any person from any obligation imposed by or under any written law regulating the movement of any special goods or currency.
90 Control of agents cite [+]
(1) Any person who intends to act as an agent shall-
(a) attend a course on matters relating to customs and pass such examination as may be specified by the Director General;
(b) produce a written authority from the person on whose behalf he is to act; and
(c) give such security as may be considered adequate by a senior officer of customs for the faithful and incorrupt conduct of such agent and of his clerks acting for him both as regards the customs and his employers.
(2) Subject to subsection (1) any application for permission to act as an agent for transacting business relating to the import or export of any goods or luggage or the entry or clearance of any vessel or aircraft shall be considered by a senior officer of customs who may give such permission subject to such terms and conditions as he may deem fit to impose.
(3) The Director General may waive the requirement of paragraph (1)(a) if he is satisfied that the person has sufficient knowledge on matters relating to customs.
(4) A senior officer of customs may suspend or cancel any permission granted under this section, if the agent commits any breach of this Act or of any regulation made thereunder or if he fails to comply with the terms and conditions imposed pursuant to subsection (2) or any direction given by an officer of customs with regard to the business transacted by the agent.
(5) Any person aggrieved by the decision of a senior officer of customs in respect of any of the following matters, that is to say-
(a) refusal to grant permission;
(b) the nature or the amount of security required from the agent;
(c) suspension or cancellation of the permission;
may, within one month from the date on which the decision is notified to him, appeal to the Director General, whose decision shall be final.
(6) Any person who acts as agent when permission has not been granted to him under this section or while such permission is cancelled or suspended, or who makes or causes to be made a declaration of any goods without being duly authorized for that purpose by the proprietor or consignee of such goods shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five hundred ringgit.
(7) The clerk or servant of any person or firm may transact business generally at any customs office on behalf of such person or firm:
Provided that a senior officer of customs may refuse to transact business with such clerk or servant unless such person or a member of such firm identifies such clerk or servant to such officer as empowered to transact such business and deposits with such officer a signed authority authorizing such clerk or servant to transact such business on behalf of such person or firm.
91 Person in charge of goods imported, etc., by road to be deemed agents cite [+]
Notwithstanding anything contained in section 90 the person in charge of any goods imported or exported by road shall be deemed to be the agent of the importer or exporter, as the case may be and shall not be subject to the provision of paragraph 90(1)(a).
91A Licensed carrier cite [+]
(1) The Director General may grant a licence to any person to act as a licensed carrier subject to such terms and conditions a she may deem fit to impose and may suspend or withdraw such licence.
(2) In granting a licence under subsection (1), the Director General may require such security to be furnished as he may consider adequate to cover the customs duty payable on the goods moved and for the faithful and incorrupt conduct of such licensed carrier and of his agents and employees acting for him both as regards the customs and his employers.
92 Declaration to be made in duplicate cite [+]
Every declaration required to be made under this Part shall be in duplicate or in such other number of copies as the person, to whom such declaration is required to be made, may direct.