Customs Act 1967 [Act 235]

Part XIXA   cite [+]

SPECIAL PROVISIONS DEALING WITH LANGKAWI

163A Interpretation   cite [+]

In this Part, unless the context otherwise requires-

"Langkawi" means the Langkawi Island and all adjacent islands lying nearer to Langkawi Island than to the mainland;

"principal customs area" means Malaysia exclusive of Labuan, Langkawi and Tioman.

163B Customs duties relating to Langkawi   cite [+]

(1) Notwithstanding anything to the contrary contained in this Act-

(a) no import duty shall be payable upon any goods imported into Langkawi, other than goods which the Minister may from time to time declare by order published in the Gazette;

(b) no export duty shall be payable upon any goods exported from Langkawi, other than any goods which the Minister may from time to time declare by order published in the Gazette;

(c) import duty shall be payable upon all dutiable goods transported to the principal customs area from Langkawi as if such transportation to the principal customs area were importation into Malaysia;

(d) export duty shall be payable upon all dutiable goods transported from the principal customs area to Langkawi to all intents as if such transportation from the principal customs area were export from Malaysia; and

(e) the Minister may by order, prescribe the meaning of the word "value" in relation to goods transported from Langkawi to the principal customs area.


(2) Subsections 11(2), (3), (4) and (5) shall apply to any order made by the Minister under paragraph (1)(a) or (b).

(3) Nothing in this section shall render inapplicable to Langkawi any other customs duty which may be fixed by the Minister under subsection 11(1).

163C Transportation of goods to or from Langkawi from or to the principal customs area   cite [+]

Where goods are transported-

(a) from Langkawi to the principal customs area; or

(b) from the principal customs area to Langkawi,


the provisions of this Act, other than sections 81, 82, 83, 84, 85, 86, 87 and 87A thereof, shall with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, Part XII shall apply to goods transported to or from Langkawi from or to the principal customs area and to persons and vehicles transporting such goods as if Langkawi were a place outside Malaysia.

163D Declaration of goods transported from Langkawi into the principal customs area   cite [+]

The person in charge of any vessel or aircraft on which goods are transported from Langkawi to the principal customs area shall make a declaration substantially in the prescribed form giving particulars of the goods transported in such vessel or aircraft.

163E Dutiable goods to be deemed to be non-dutiable while in Langkawi   cite [+]

Except for the purpose of section 48, any dutiable goods, other than goods declared by the Minister under paragraph 163B(1)(a) or deemed to have been declared by the Minister under that section, shall while in Langkawi, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.

163F Collection of duties in Langkawi   cite [+]

In making regulations under section 142, the Minister may provide for the collection in Langkawi of the customs duties payable in respect of goods transported or about to be transported from or to Langkawi to or from the principal customs area.

163G Application of Part X to goods transported to Langkawi   cite [+]

The provisions of Part X which deals with drawback shall apply to goods other than goods declared by the Minister under paragraph 163B(1)(a) or deemed to have been declared by the Minister under that section, transported from the principal customs area to Langkawi as if such goods had been exported.


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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