Customs Act 1967 [Act 235]

Part XVIII   cite [+]

SPECIAL PROVISIONS DEALING WITH LABUAN

154 Interpretation   cite [+]

In this Part, unless the context otherwise requires-

"Labuan" means the Island of Labuan and its dependent islands, viz. Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and Daat;

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

155 Customs duties on goods imported into or exported from Labuan or transported to or from Labuan from or to the principal customs area   cite [+]

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

(a) no import duty shall be payable upon any goods imported into Labuan, 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 Labuan;

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

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

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

156 Transportation of goods to or from Labuan from or to the principal customs area   cite [+]

Where goods are transported-

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

(b) from the principal customs area to Labuan,


the provisions of this Act 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, the provisions of Part XII shall apply to goods transported to or from Labuan from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Labuan were a place outside Malaysia.

157 Declaration of goods transported from Labuan to the principal customs area   cite [+]

The person in charge of any vessel or aircraft on which goods are transported from Labuan 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.

158 Dutiable goods to be deemed to be non-dutiable while in Labuan   cite [+]

Except for the purposes of section 48, any dutiable goods, other than goods declared by the Minister under paragraph 155(1)(a) or deemed to have been declared by the Minister under that section, shall, while in Labuan, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.

159 Collection of duties in Labuan   cite [+]

In making regulations under section 142 the Minister may provide-

(a) for the collection in Labuan of customs duties payable in respect of goods transported or about to be transported from or to Labuan to or from the principal customs area;

(b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and

(c) for the licensing or control of persons or vessels or aircraft transporting such goods.

160 Application of Part X to goods transported to Labuan   cite [+]

The provisions of Part X (which deals with drawback) shall apply to goods (other than goods declared by the Minister under paragraph 155(1)(a) or deemed to have been declared by the Minister under that section), transported from the principal customs area to Labuan as if such goods had been re-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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