SPECIAL PROVISIONS DEALING WITH SABAH AND SARAWAK
161 Agreements between Sabah and Sarawak relating to movement of goods cite [+]
Notwithstanding anything to the contrary contained in this Act any agreement in force in respect of Sabah and Sarawak relating to the movement of goods between those States shall, until the Minister otherwise directs, have effect with such modifications as the Minister may specify by notification in the Government Gazettes of Sabah and Sarawak.
162 Saving in respect of vessels entering territorial waters due to circumstances beyond the Master's control or in respect of local craft from any other place without clearance or manifest cite [+]
Notwithstanding anything to the contrary contained in this Act, sections 44 and 45 shall not apply in Sabah and Sarawak to-
(a) any vessel, the Master of which satisfies the proper officer of customs that its entry into the waters of Malaysia was due to circumstances beyond his control, and that its entry and the reason therefor was at the first possible opportunity reported to the nearest customs or police authority, and that after such entry no person on board or connected with the vessel has done any act contrary to any written law; or
(b) any local craft if the person in charge thereof can show to the satisfaction of a proper officer of customs that he has come from a place of departure from which it is unusual to grant or carry clearances or manifests.
163 Time and manner of payment of duty in Sarawak cite [+]
Notwithstanding anything to the contrary contained in this Act, all customs duties payable in Sarawak under this Act shall be paid within such period after the date of importation or exportation, or loading of the goods for transhipment for export, as the case may be, as the Minister may by regulation made hereunder provide, or in default of any such regulation, before such goods are removed from customs control:
Provided that the customs duty on goods stored in a customs licensed or approved warehouse in accordance with any regulation made hereunder in that behalf shall be paid at such time and in such manner as may be prescribed by such regulations.