Customs Act 1967 [Act 235]

Part XIV   cite [+]

OFFENCES AND PENALTIES

133 Penalty on making incorrect declarations and on falsifying documents   cite [+]

(1) Whoever-

(a) makes, orally or in writing, or signs any declaration, certificate or other document required by this Act which is untrue or incorrect in any particular;

(b) makes, orally or in writing, or signs any declaration or document, made for consideration of any officer of customs on any application presented to him, which is untrue or incorrect in any particular;

(c) counterfeits or falsifies, or uses, when counterfeited or falsified, any document which is or may be required under this Act or any document used in the transaction of any business or matter relating to customs;

(d) fraudulently alters any document, or counterfeits the seal, signature, initials or other mark of, or used by, any officer of customs for the verification of any such document or for the security of any goods or any other purpose in the conduct of business relating to customs;

(e) being required by this Act to make a declaration of dutiable goods imported or exported, fails to make such declaration as required;

(f) fails or refuses to produce to a proper officer of customs any document required to be produced under section 100; or

(g) being so required under section 87A fails to make a declaration in the prescribed form, within the stipulated period thereunder, of goods exported,


shall, on conviction, be liable to a fine not exceeding *five hundred thousand ringgit or to imprisonment for a term not exceeding **five years or to both.

(2) When any such declaration whether oral or written, or any such certificate or other document as is referred to in paragraphs (1)(a), (b) and (c) has been proved to be untrue or incorrect or counterfeited or falsified in whole or in part, it shall be no defence to allege that such declaration, certificate or other document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the same, was not aware of, or did not understand the contents of, such document, or where any declaration was made or recorded in National Language or in English by interpretation from any other language, that such declaration was misinterpreted or not fully interpreted by any interpreter provided by the declarant.

(3) For the purposes of this section, "falsified" in relation to a document shall be deemed to include a document which is untrue or incorrect in any material particular, and "falsifies" has a similar meaning.
*NOTE-Previously "five thousand ringgit"-see Customs (Amendment) Act 2001 [Act A1109].
**NOTE-Previously "twelve months"-see Customs (Amendment) Act 2001 [Act A1109].

134 Penalty on refusing to answer questions or on giving false information   cite [+]

(1) Whoever, being required by this Act to give any information which may reasonably be required by a proper officer of customs and which it is in his power to give, refuses to give such information or furnishes as true information which he knows or has reason to believe to be false, shall, on conviction, be liable to imprisonment for a term not exceeding six months or to a fine not exceeding one thousand ringgit or to both.

(2) When any such information is proved to be untrue or incorrect in whole or in part it shall be no defence to allege that such information or any part thereof was furnished inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the informant.

135 Penalty for various smuggling offences   cite [+]

(1) Whoever-

(a) is concerned in importing or exporting any uncustomed goods or any prohibited goods contrary to such prohibition whether such uncustomed or prohibited goods be shipped, unshipped, delivered or not;

(b) ships, unships, delivers or assists or is concerned in the shipping, unshipping or delivery of any uncustomed goods or any prohibited goods contrary to such prohibition;

(c) illegally removes or withdraws or in any way assists or is concerned in the illegal removal or withdrawal of any goods from any customs control;

(d) knowingly harbours, keeps, conceals, or is in possession of, or permits, suffers, causes or procures to be harboured, kept or concealed, any uncustomed or prohibited goods;

(e) is in any way knowingly concerned in conveying, removing, depositing or dealing with any dutiable, uncustomed or prohibited goods with intent to defraud the Government of any duties thereon, or to evade any of the provisions of this Act or to evade any prohibition applicable to such goods;

(f) being a passenger or other person, is found to have in his baggage or upon his person or otherwise in his possession, after having denied that he has any dutiable or prohibited goods in his baggage or upon his person or otherwise in his possession, any dutiable or prohibited goods; or

(g) is in any way knowingly concerned in any fraudulent evasion or attempt at fraudulent evasion of any customs duty, or in evasion or attempt at evasion of any prohibition of import or export;


shall be guilty of an offence and shall, on conviction-

(i) *in the case of goods included in a class of goods appearing in an order made under subsection 11(1)-

(aa) be liable for the first offence to a fine of not less than ten times the amount of the customs duty and of not more than twenty times the amount of the customs duty, or to imprisonment for a term not exceeding three years or to both; and

(bb) be liable for a second offence or any subsequent offence to a fine of not less than twenty times the amount of the customs duty and of not more than forty times the amount of the customs duty, or to imprisonment for a term not exceeding five years or to both:

Provided that when the amount of the customs duty cannot be ascertained, the penalty may amount to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both;

(ii) in the case of uncustomed goods, such goods not being dutiable or prohibited, be liable to a fine not exceeding twice the value of the goods or ten thousand ringgit whichever is the greater amount:

Provided that where the value cannot be ascertained the penalty may amount to a fine not exceeding ten thousand ringgit; and*

(iii) *in the case of prohibited goods-

(aa) be liable for the first offence to a fine of not less than ten times the value of the goods and of not more than twenty times the value of the goods, or to imprisonment for a term not exceeding three years or to both; and

(bb) be liable for a second or any subsequent offence to a fine of not less than twenty times the value of the goods and of not more than forty times the value of the goods, or to imprisonment for a term not exceeding five years or to both.

Provided that where the value of the goods cannot be ascertained, the penalty may amount to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.


(2) In any prosecution under this section or section 139 any dutiable, uncustomed or prohibited goods shall be deemed to be dutiable, uncustomed or prohibited goods, as the case may be, to the knowledge of the defendant unless the contrary be proved by such defendant.
*NOTE-This provision came into force on 01-04-2007. For the previous punishment--see Customs (Amendment) Act 2001 [Act A1109].

136 Penalty for assaulting or obstructing officers of customs and rescuing goods   cite [+]

Every person who-

(a) assaults or obstructs any officer of customs or other public servant or any person acting in his aid or assistance or duly employed for the prevention of smuggling, in the execution of his duty or in the due seizing of any goods liable to seizure under this Act;

(b) rescues or endeavours to rescue, or causes to be rescued, any goods which have been duly seized; or

(c) before or after any seizure staves, breaks or otherwise destroys any package or goods to prevent the seizure thereof or the securing of the same,


shall for any such offence be liable-

(i) on the first conviction, to imprisonment for a term not exceeding *three years or to a fine not exceeding *ten thousand ringgit or to both; and

(ii) on the second or subsequent conviction to imprisonment for a term not exceeding **five years or to a fine not exceeding twenty thousand ringgit or to both.

*NOTE-Previously "twelve months" or "five thousand ringgit"-see Customs (Amendment) Act 2001 [Act 1109]
**NOTE-Previously "eighteen months" or "five thousand ringgit"-see Customs (Amendment) Act 2001 [Act A1109].

137 Penalty for offering or receiving bribes   cite [+]

(1) If any officer of customs or other person duly employed for the prevention of smuggling-

(a) makes any collusive seizure or delivers up or makes any agreement to deliver up or not to seize any vessel or aircraft or other means of conveyance, or any goods liable to seizure;

(b) accepts, agrees to accept, or attempts to obtain, any bribe, gratuity, recompense or reward for the neglect or nonperformance of his duty; or

(c) conspires or connives with any person to import or export or is in any way concerned in the importation or exportation of any goods liable to customs duties or any goods prohibited to be imported or exported for the purpose of seizing any vessel, aircraft or conveyance or any goods and obtaining any reward for such seizure or otherwise,


every such officer so offending shall be guilty of an offence against this Act and shall, on conviction, be liable to imprisonment for a term not exceeding *five years or to a fine not exceeding *ten thousand ringgit or to both such imprisonment and fine, and shall be interdicted from holding office in the public service of the Federal Government or the Government of any State, and every person who gives or offers or promises to give or procures to be given any bribes, gratuity, recompense or reward to, or makes any collusive agreement with, any such officer or person as aforesaid to induce him in any way to neglect his duty or to do, conceal or connive at any act whereby any of the provisions of any other law relating to imports or to exports may be evaded, shall be guilty as an abettor and so punishable under this Act.

(2) Any officer of customs who is found when on duty to have in his possession any monies in contravention of any departmental regulations issued in writing shall be presumed, until the contrary is proved, to have received the same in contravention of paragraph (1)(b).

(3) If an officer of customs has reasonable suspicion that another officer of customs junior in rank to him has in his possession any money received in contravention of paragraph(1)(b) he may search such other officer.
*NOTE-Previously "three years" or "five thousand ringgit"-see Finance Act 1983 [Act 293].

138 Penalty for offences not otherwise provided for   cite [+]

Every omission or neglect to comply with, and every act done or attempted to be done contrary to, the provisions of this Act, or any breach of the conditions and restrictions subject to, or upon which, any licence or permit is issued or any exemption is granted under this Act, shall be an offence against this Act and in respect of any such offence for which no penalty is expressly provided the offender shall be liable to a fine of not exceeding *twenty thousand ringgit or to imprisonment for a term not exceeding five years or to both.
*NOTE-Previously "ten thousand ringgit"-see Customs (Amendment) Act 2001 [Act A1109].

139 Attempts and abetments   cite [+]

Whoever attempts to commit any offence punishable under this Act, or abets the commission of such offence, shall be punishable with the punishment provided for such offence.

140 Offences by bodies of persons and by servants and agents   cite [+]

(1) Where an offence against this Act or any regulation made thereunder has been committed by a company, a firm, a society, an association or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the company, firm, society, association or other body of persons or was purporting to act in such capacity shall be deemed to be guilty of that offence unless he proves that the offence was committed without his consent or connivance and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances.

(2) Where any person would be liable under this Act to any punishment, penalty or forfeiture for any act, omission, neglect or default he shall be liable to the same punishment, penalty or forfeiture for every such act, omission, neglect or default of any clerk, servant or agent, or of the clerk or servant of such agent provided that such act, omission, neglect or default was committed by such clerk, or servant in the course of his employment or by such agent when acting on behalf of such person or by the clerk or servant of such agent when acting in the course of his employment in such circumstances that had such act, omission, neglect or default been committed by the agent his principal would have been liable under this section.

141 Rewards   cite [+]

The Director General may order such rewards as he may deem fit to be paid to any officer or other person for services rendered in connection with the detection of cases of smuggling or of offences under this Act, or in connection with any seizures made under this Act.


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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