Customs Act 1967 [Act 235]

Part VII   cite [+]

MANIFESTS

52 Master of arriving vessel to present inward manifest   cite [+]

(1) Save as provided in subsection (3), the master or agent of every vessel, other than a local craft, arriving in any customs port, shall, within twenty-four hours after arrival and before any cargo is unshipped, present to the proper officer of customs at the customs office a true inward manifest of the vessel in the National Language or in English, substantially in the prescribed form, certified by such master or agent, together with a duplicate copy thereof, containing all particulars as to marks, numbers and contents of each package intended to be landed at the customs port, together with the names of shippers and consignees of the same, if known to him, and the proper officer of customs may, at his discretion, demand, in addition, a complete manifest of the whole cargo of the vessel and complete list of stores on board such vessel.

Goods for transhipment


(2) A separate transhipment manifest shall be presented in duplicate in the prescribed form in respect of goods to be transshipped at the customs port.

(3) Where it is shown to the satisfaction of the proper officer of customs that it is not practicable to present an inward manifest or a transhipment manifest within a reasonable time after the arrival of a vessel the proper officer of customs may permit cargo to be landed or transhipped prior to presentation of the manifest, but no cargo so landed shall, except with the permission of the proper officer of customs, be delivered to the importer or consignee or his agent until such time as the manifest has been presented to, and scrutinized by, the proper officer of customs.

53 Provision for cases where all particulars are not known   cite [+]

In any case where such master or agent is unable to ascertain the particulars of any inward or transhipment cargo or the names of the consignees thereof, he shall sign the declaration, endorsed upon the prescribed form, that he has exercised due diligence to ascertain the particulars of such cargo and the names of the consignees and shall therein enumerate the packages in respect of which his information is defective.

54 Person in charge of local craft to make declaration on arrival   cite [+]

The master of every local craft, whether carrying cargo or not, arriving in any customs port shall attend in person at the customs office and make a written or oral declaration in the prescribed form or manner of all the cargo to be landed from his vessel.

55 Correction to be made on completion of discharge   cite [+]

(1) On completion of the discharge of cargo or within two months of such discharge or within such further period as the proper officer of customs may allow, the master or agent of the vessel shall present to the proper officer of customs a certified statement in duplicate of the outturn of such cargo and shall enumerate therein any alteration in the manifest due to short shipment, short landing, over landing or any other cause.

Liability of master or agent in respect of goods not satisfactorily accounted for


(2) If any goods entered in the manifest of any vessel are not accounted for to the satisfaction of the proper officer of customs within two months of the presentation of such statement or within such further period as such officer may allow, the master or the agent of the vessel shall be liable to pay to such officer on demand a sum not exceeding *five hundred ringgit, and in addition, in the case of dutiable goods, the agent shall be liable to pay to such officer on demand the amount of customs duty leviable thereon or, when the correct duty cannot be assessed, an amount not exceeding **two thousand ringgit.

(3) If the person liable to the penalties laid down in subsection (2) refuses or fails to pay the penalties demanded of him any senior officer of customs may sue for and recover such penalties in a court of a Magistrate of the First Class.
*NOTE-Previously "one hundred ringgit"-see section 7 of the Customs (Amendment) Act 1990 [Act A783].
**NOTE-Previously "one thousand ringgit"-see section 7 of the Customs (Amendment) Act 1990 [Act A783].

56 Pilot or agent of arriving aircraft to present inward manifest   cite [+]

The pilot or agent of every aircraft arriving at a customs airport shall, before any cargo is delivered, present to the proper officer of customs at the customs office a true inward manifest of the aircraft in the National Language or in English substantially in the prescribed form, certified by such pilot or agent, together with a duplicate copy thereof, containing particulars of all packages consigned to such airport and the proper officer of customs may, at his discretion, demand, in addition, a complete manifest of the whole cargo of the aircraft and a complete list of stores on the aircraft.

57 Outward manifest of vessel to be presented   cite [+]

The owner or agent of any vessel, other than a local craft, leaving any customs port shall, within seven days of the departure of such vessel, present to the proper officer of customs at the customs office a true outward manifest of the vessel in the National Language or in English, substantially in the prescribed form, certified by such owner or agent, together with a duplicate copy thereof, containing all particulars as to marks, numbers and contents of each package shipped at the customs port and the names of the shippers.

58 Person in charge of local craft to make declaration before departure   cite [+]

The master of any local craft, whether carrying cargo or not, leaving any customs port shall, before the departure of such vessel, attend in person at the customs office, and make a written or oral declaration in the prescribed form or manner of all cargo shipped on board his vessel and the port or ports of destination of such cargo, and if no cargo is being carried he shall make a declaration accordingly:

Provided that in the case of a local craft which in the circumstances mentioned in, and under the provisions of, section 61 is deemed to leave such customs port, no declaration shall be required if the proper officer of customs is satisfied that a declaration has already been made at a customs port further upstream.

59 Pilot of departing aircraft to present outward manifest   cite [+]

The pilot or agent of any aircraft leaving any customs airport shall, before the departure of such aircraft, present to the proper officer of customs at the customs office a true outward manifest of the aircraft in the National Language or in English, substantially in the prescribed form, certified by such pilot or agent, together with a duplicate copy thereof, containing all particulars as to marks, numbers and contents of each package loaded at such customs airport and the names of the consignors and consignees of the same.

60 Station-master to produce railway invoices and waybills   cite [+]

The station-master at the place of import or export of goods by rail and at the customs station to which dutiable goods are consigned, shall on demand produce to the proper officer of customs the railway invoice or waybill, as the case may be, in respect of such goods.

61 Local craft arriving at or leaving certain navigable rivers   cite [+]

Every local craft proceeding up or down a navigable river, at or near the mouth of which there is a customs port, shall stop at such port and shall, for the purposes of this Part, be deemed to arrive at or leave, as the case may be, such customs port.


Important Notice: Legislation from this website is not a copy of the Gazette printed by the Government Printer, Percetakan Nasional Malaysia Berhad, for the purposes of section 61 of the Interpretation Acts 1948 and 1967 [Act 388] and does not constitute prima facie evidence of the contents of the Gazette by virtue of the section.

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