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Customs Act 1967- Part 2

Part IX DECLARATION OF GOODSChapter B--Non-dutiable goods


81. Declaration of non-dutiable goods imported by sea or air
(1) When any goods which are not dutiable on import are imported by sea or air, the importer thereof shall, before taking delivery of such goods and in any case not later than ten days after the arrival of the vessel or aircraft in which such goods are imported or arrival otherwise of goods, make personally or by his agent to the proper officer of customs at the customs port at which such goods are landed or at other prescribed place, or at the customs airport at which such goods are imported, a declaration substantially in the prescribed form, giving particulars of the goods imported.


(2) No owner, master or agent of any vessel, and no pilot or agent of any aircraft arriving at any customs port or airport shall deliver any inward cargo consisting of goods which are not dutiable until he has been authorized to do so by the proper officer of customs to whom the declaration referred to in subsection (1) has been made.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/82.Declaration of non-dutiable goods imported by rail


82. Declaration of non-dutiable goods imported by rail
When any goods which are not dutiable on import are imported by rail the importer thereof shall make personally or by his agent to the proper officer of customs at the prescribed place of import a declaration, substantially in the prescribed form giving particulars of the goods imported, and until such a declaration has been made delivery or onward transport of the goods shall not be permitted.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/83.Declaration of non-dutiable goods imported by road


83. Declaration of non-dutiable goods imported by road
When any goods which are not dutiable on import are imported by road, the importer thereof shall make personally or by his agent to the proper officer of customs at the place of import or at other prescribed place a declaration substantially in the prescribed form, giving particulars of the goods imported, and shall not proceed till this has been done.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/84.Declaration of non-dutiable goods exported by sea or air


84. Declaration of non-dutiable goods exported by sea or air
(1) When any goods which are not dutiable on export are exported by sea or air the exporter thereof shall, before such goods are shipped or water-borne to be shipped or transported otherwise to be shipped or loaded into an aircraft, make personally or by his agent to the proper officer of customs at the customs port at which such goods are to be shipped or at the customs airport at which such goods are to be loaded or at other prescribed place, a declaration substantially in the prescribed form, giving particulars of the goods to be exported.


(2) No owner, master or agent of any vessel, and no pilot or agent of any aircraft shall allow any goods which are not dutiable on export to be shipped or loaded until he has been authorized by the proper officer of customs to do so.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/85.Declaration of non-dutiable goods exported by rail
85. Declaration of non-dutiable goods exported by rail
When any goods which are not dutiable on export are exported by rail the exporter thereof shall make personally or by his agent to the proper officer of customs at the prescribed place of export a declaration, substantially in the prescribed form giving particulars of the goods to be exported, and until such a declaration has been made such goods shall not be released for export.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/86.Declaration of non-dutiable goods exported by road


86. Declaration of non-dutiable goods exported by road
When any goods which are not dutiable on export are exported by road, the exporter thereof shall make personally or by his agent to the proper officer of customs at the place of export a declaration, substantially in the prescribed form, giving particulars of the goods to be exported, and shall not proceed till this has been done.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/87.Declarations to give a full and true account


87. Declarations to give a full and true account
The declarations referred to in sections 81, 82, 83, 84, 85 and 86 shall give a full and true account of the particular for which provision is made in the respective prescribed forms:
Provided that, if, in the case of imported goods, any of the particulars required be unknown to the importer thereof, delivery of such goods may be given on a written undertaking of the importer or his agent to furnish the necessary information to the proper officer of customs or station master, as the case may be, within ten days of such undertaking or such further period as the proper officer of customs may allow and if the importer or his agent fails to furnish the information as required by the undertaking he shall be deemed to have failed to make the required declaration.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/87a.Provisional declaration of exported goods


87a. Provisional declaration of exported goods
(1) Notwithstanding subsection 80(1), sections 84, 85, 86 and 87, the Director General may allow any document approved by him to be used as a provisional declaration, in lieu of the prescribed form, for goods if--


(a) such goods are to be exported by air, sea, rail or in any other manner approved by the Director General; 
(b) unnecessary delay will be occasioned in preparing the prescribed form; 
(c) such goods are not subject to a drawback claim under sections 93 and 99; 
(d) such goods are not prohibited from export; and 
(e) the exporter of such goods makes personally or by his agent to a proper officer of customs at the place of export where the provisional declaration was approved, a declaration substantially in the prescribed form within 7 days after the release of such goods. 


(2) The provisional declaration referred to in subsection (1) shall give a full and true account of the number, description and quantity, weight or measure, value and destination of such goods.


(3) Paragraphs 80(2)(a), (b), (c) and (d) shall also be applicable to a provisonal declaration under this section in relation to places where such provisional declaration may be made.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/88.Provisional declaration of exported goods


Part IX DECLARATION OF GOODS
Chapter C--General Provisions
88. Provisional declaration of exported goods
The provisions of this Part shall not apply--
(a) subject to such conditions and restrictions as the Director General may, either generally by order or in any particular case, impose, to goods imported from a collection station or to goods which are forwarded to a collection station; 
(b) to accompanied passengers' baggage or personal effects; 
(c) to fresh fish locally taken; and 
(d) except as provided by subsection 78(3), to any goods sent by post. 


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/89.Saving provision


89. Saving provision
Nothing in this Part contained shall release any person from any obligation imposed by or under any written law regulating the movement of any special goods or currency.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/90.Control of agents


90. Control of agents
(1) Any person who intends to act as an agent shall--
(a) attend a course on matters relating to customs and pass such examination as may be specified by the Director General; 
(b) produce a written authority from the person on whose behalf he is to act; and 
(c) give such security as may be considered adequate by a senior officer of customs for the faithful and incorrupt conduct of such agent and of his clerks acting for him both as regards the customs and his employers. 


(2) Subject to subsection (1)any application for permission to act as an agent for transacting business relating to the import or export of any goods or luggage or the entry or clearance of any vessel or aircraft shall be considered by a senior officer of customs who may give such permission subject to such terms and conditions as he may deem fit to impose.


(3) The Director General may waive the requirement of subsection (1)(a) if he is satisfied that the person has sufficient knowledge on matters relating to customs.


(4) A senior officer of customs may suspend or cancel any permission granted under this section, if the agent commits any breach of this Act or of any regulation made thereunder or if he fails to comply with the terms and conditions imposed pursuant to subsection (2) or any direction given by an officer of customs with regard to the business transacted by the agent.


(5) Any person aggrieved by the decision of a senior officer of customs in respect of any of the following matters, that is to say--
(a) refusal to grant permission; 
(b) the nature or the amount of security required from the agent; 
(c) suspension or cancellation of the permission; may, within one month from the date on which the decision is notified to him, appeal to the Director General, whose decision shall be final.


(6) Any person who acts as agent when permission has not been granted to him under this section or while such permission is cancelled or suspended, or who makes or causes to be made a declaration of any goods without being duly authorized for that purpose by the proprietor or consignee of such goods shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five hundred ringgit.


(7) The clerk or servant of any person or firm may transact business generally at any customs office on behalf of such person or firm:


Provided that a senior officer of customs may refuse to transact business with such clerk or servant unless such person or a member of such firm identifies such clerk or servant to such officer as empowered to transact such business and deposits with such officer a signed authority authorizing such clerk or servant to transact such business on behalf of such person or firm.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/91.Person in charge of goods imported, etc., by road to be deemed agents


91. Person in charge of goods imported, etc., by road to be deemed agents
Notwithstanding anything contained in section 90 the person in charge of any goods imported or exported by road shall be deemed to be the agent of the importer or exporter, as the case may be and shall not be subject to the provision of subsection 90(1)(a).


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/91a.Licensed carrier


91a. Licensed carrier
(1) The Director General may grant a licensee to any person to act as a licensed carrier subject to such terms and conditions as he may deem fit to impose and may suspend or withdraw such licence.


(2) In granting a licence under subsection (1), the Director General may require such security to be furnished as he may consider adequate to cover the customs duty payable on the goods moved and for the faithful and incorrupt conduct of such licensed carrier and of his agents and employees acting for him both as regards the customs and his employers.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/92.Declaration to be made in duplicate


92. Declaration to be made in duplicate
Every declaration required to be made under this Part shall be in duplicate or in such other number of copies as the person, to whom such declaration is required to be made, may direct.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/92a.Definition of "re-export" in sections 93, 94 and 99


Part X DRAWBACK
92a. Definition of "re-export" in sections 93, 94 and 99
In sections 93, 94 and 99 of this Part, the expression "re-export" include the movement of goods to a warehouse licensed under section 65A and to a duty free shop licensed under section 65d of the Act.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/93.Conditions under which drawback may be paid


93. Conditions under which drawback may be paid
(1) When any goods, other than goods affected by section 95 and section 96, upon which customs duty has been paid are re-exported, nine-tenths of the duties calculated in accordance with subsection (2) may be repaid as drawback, if--
(a) the goods are identified to the satisfaction of a senior officer of customs at the customs port or customs airport at which such goods are shipped or loaded for re-export, or at the place of re-export; 
(b) the drawback claimed in respect of any one consignment of re-exported goods is not less than fifty ringgit; 
(c) the goods are re-exported within twelve months of the date upon which the customs duty was paid; 
(d) payment of drawback upon goods of a class to which the goods to be re-exported belong has not been prohibited by regulations made under this Act; 
(e) written notice has been given to a senior officer of customs at or before the time of re-export that a claim for drawback will be made, and such claim is made in the prescribed form and established to the satisfaction of a senior officer of customs within three months of the date of re-export; and 
(f) the goods have not been used after importation. 


(2) The amount of drawback allowed shall be calculated at the rate of the customs duty levied at the time of import, or at the rate of customs duty leviable on goods of a like description at the time of re-export of the goods, whichever is the lower.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/94.Declaration by claimant


94. Declaration by claimant
Every person claiming drawback on any goods re-exported shall, personally or by his agent, make to a senior officer of customs a declaration in duplicate, substantially in the prescribed form, that such goods have actually been re-exported and have not been relanded or detrained and are not intended to be relanded or detrained at any customs port, customs airport or place in Malaysia or within any port of Malaysia, where goods of a like description are liable to customs duty.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/95.Drawback on destroyed goods


95. Drawback on destroyed goods
The Director General may, at his discretion, allow drawback of customs duty on goods which suffer deterioration or damage and are destroyed in the presence of a senior officer of customs, if the conditions set out in section 93 in respect of re-exported goods are fulfilled in respect of such destroyed goods, and sections 93 and 94 shall, mutatis mutandis apply to such destroyed goods.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/96.Refund to visitors and owners of samples


96. Refund to visitors and owners of samples
When any personal effects or other goods which have been imported by visitors to Malaysia for their personal use, or samples imported by commercial travellers, or trade samples or such other goods as may be prescribed, on which customs duty has been paid are re-exported within three months from the date of importation or within such further period as the Director General may, either generally or in any special case allow, the Director General may allow a drawback of such customs duty.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/97.Relief from duty on goods temporarily imported


97. Relief from duty on goods temporarily imported
Where the Director General is satisfied that goods are imported only temporarily with a view to subsequent re-exportation, he may permit the goods to be delivered on importation without payment of duty subject to the payment of a deposit equivalent to not less than the amount of duty which would be payable if the goods were imported for home use or security being given to the satisfaction of the Director General for the payment of such duty, and such deposit shall be refunded or such security discharged if the goods are re-exported within three months of the date of importation or within such further period as the Director General may allow.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/98.Export and reimport of trade sample free of duty


98. Export and reimport of trade sample free of duty
The Director General may, in any case, at his discretion and subject to such restriction as he may deem fit to impose, allow any goods, which on the exportation thereof have been declared as trade samples, to be reimported free of duty.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/99.Drawback on imported goods used in manufacture or in packing


99. Drawback on imported goods used in manufacture or in packing
(1) Where any imported goods are re-exported by the manufacturer as part or ingredient of any goods manufactured in Malaysia or as the packing, or part or ingredient of the packing, of such manufactured goods, then, if customs duty has been paid on such imported goods, the Director General may, on such re-export, allow to the manufacturer a full drawback of the duty so paid, if--
(a) the finished goods exported have been manufactured on premises approved by the Director General; 
(b) such books and account are kept as the Director General may require for the purpose of ascertaining the quantity of the goods used in such manufacture or for or in the packing of such manufactured goods; 
(c) such goods are re-exported within twelve months of the date upon which the import duty was paid or such further period as the Director General may approve; 
(d) written notice has been given on the export declaration form that a claim for drawback will be made, and such claim is made in the prescribed form and established to the satisfaction of a senior officer of customs within six months of the date of such re-export or such further period as the Director General may approve; and 
(e) the finished goods shall be exported through such places or routes as the Director General may approve. 


(1a) In determining the amount of drawback of customs duty paid, the Director General may allow drawback of such duty on waste or refuse resulting from such manufacture, whether re-exported or otherwise:


Provided that such drawback shall only be allowed where the quantity of such waste or refuse has been proven to the satisfaction of the Director General.


(2) In this section the expression "manufacturer" includes any person to whom the manufactured goods have been sold or otherwise disposed of.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/100.Documents to be produced on demand
Part XI MISCELLANEOUS PROVISIONS


100. Documents to be produced on demand
On demand of the proper officer of customs the importer or exporter of any goods or his agent shall produce to such officer all invoices, bills of lading, certificates of origin or of analysis and any other documents, which such officer may require to test the accuracy of any declaration made by such importer or exporter to any officer of customs and such officers may retain any such invoice, bill of lading, certificate of origin or analysis or other documents.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/100a.Records of imported goods


100a. Records of imported goods
(1) Every person who has possession of documents and records pertaining to valuation of goods imported shall preserve for a period of six years following the importation of the goods all records that relate to the purchase of, cost of, value of, payment for and disposal of the goods.


(2) Any person who contravenes subsection (1) shall be guilty of an offence and--
(a) where the value of the goods can be ascertained, shall be liable to a fine of not less than two times and not more than ten times the value of the goods; or 


(b) where the value of the goods cannot be ascertained, shall be liable to a fine of not less than one hundred thousand ringgit and not more than five hundred thousand ringgit. 


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/101.Persons legally bound to give information


101. Persons legally bound to give information
Every person required by the proper officer of customs to give information or produce any documents on any subject into which it is such officer's duty to enquire under this Act and which it is in such person's power to give shall be legally bound to give such information or produce such documents.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/102.Service of notices


102. Service of notices
(1) Every notice or document required by this Act to be served on any person may be served--
(a) personally upon that person; or 
(b) by sending such notice or document to that person by registered post. 
(2) A notice or document sent by registered post to a person shall be deemed to have been served on that person at the time at which it would have been delivered to that person in the ordinary course of the post if such notice or document was addressed--
(a) in the case of a company, a firm, a society, an association or other body of persons-- 
(i) to its registered office; 
(ii) to its last known address; or 
(iii) to any person authorized by it to accept service of process; and 
(b) in the case of an individual, to his usual or last known place of abode. 


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/103.Baggage of passengers


103. Baggage of passengers
(1) Notwithstanding anything in this Act contained, every passenger or other person arriving in or leaving Malaysia shall declare all dutiable or prohibited goods in his possession, either on his person or in any baggage or in any vehicle, to the proper officer of customs, and if he fails so to do such goods shall be deemed to be uncustomed goods.


(2) The baggage of passengers may be examined and delivered in such manner as the Director General may direct, and it shall be the duty of the person in charge of such baggage to produce, open, unpack and repack such baggage.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/104.The proper officer of customs may take samples


104. The proper officer of customs may take samples
(1) The proper officer of customs may at any time, if his duty so requires, take samples of any goods to ascertain whether they are goods of a description liable to any customs duty, or to ascertain the customs duty payable on such goods or for such other purposes as the proper officer of customs may deem necessary, and such samples may be disposed of in such manner as the Director General shall direct.


(2) No payment shall be made for the cost of any sample taken but the proper officer of customs shall, on demand, give a receipt for any such sample.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/105.Packing of dutiable goods


105. Packing of dutiable goods
No dutiable goods shall be packed in any manner calculated to deceive an officer of customs so that a proper account of such goods may not be taken.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/106.Addition or deduction of new or altered duties in the case of contract


106. Addition or deduction of new or altered duties in the case of contract
(1) Where any new customs duty is imposed or where any customs duty is increased, and any goods in respect of which the duty is payable are delivered after the day on which the new or increased duty takes effect, in pursuance of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary, recover from the purchaser of the goods as an addition to the contract price, a sum equal to any amount paid by him in respect of the goods on account of the new duty or increase of duty, as the case may be.


(2) Where any customs duty is cancelled or decreased and any goods affected by the duty are delivered after the day on which the duty is cancelled or the decrease in the duty takes effect, in pursuance of a contract made before that day, the purchaser of the goods, in the absence of agreement to the contrary, may if the seller of the goods has had in respect of those goods the benefit of the cancellation or decrease of the duty, deduct from the contract price a sum equal to the amount of the duty or decrease of duty, as the case may be.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/106a.Access to places or premises


Part XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST
106a. Access to places or premises
(1) Any senior officer of customs shall for the purposes of this Act at all times have access to any place or premises where an importer carries on his business or where any person who has dealings with such importer carries on his business.


(2) Where any senior officer of customs enters upon any premises in accordance with the provisions of this section, then--
(a) he may require the importer or the person who has dealings with such importer, as the case may be, to produce any book, data, document or other record, or thing which such importer or person is required to keep under the provisions of this Act, or which relate to any imported goods; 
(b) he may examine any book, data, document or other record, or thing and make copies of or take extracts from any such book or document; 
(c) he may seize and detain any book, data, document or other record, or thing if in his opinion it may afford evidence of the commission of any offence under this Act; 
(d) he may require the importer or the person who has dealings with such importer or any person employed by such importer or person to answer questions relating to-- 
(i) any book, data, document or other record, or thing; 
(ii) any entry in any book, data, document or other record; or 
(iii) any imported goods; 
(e) he may require any container, envelope or other receptacle in any such premises to be opened; 
(f) he may at the risk and expense of the importer or the person who has dealings with such importer open and examine any package, or any goods or materials, in any such premises.

 
(3) Where the senior officer of customs acting under the provisions of this section is unable to obtain free access to any premises where an importer carries on his business or where a person who has dealings with such importer carries on his business or to any receptacle contained in those premises, he may, at any time, enter such premises and open such receptacle in such manner, if necessary by force, as he may think necessary.


(4) Where, on the entry upon any premises under the provisions of this section, any dutiable goods are found in relation to which any offence under the provisions of this Act has been committed, then such dutiable goods shall be liable to forfeiture.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/106b.Power of investigation


106b. Power of investigation
A proper officer of customs shall have all the powers necessary to carry out an inspection and to investigate the commission of any offence under this Act


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/107.Magistrate may issue search warrant


107. Magistrate may issue search warrant
(1) Whenever it appears to any Magistrate, upon written information upon oath, and after any enquiry which he may think necessary, that there is reasonable cause to believe that in any dwelling-house, shop, or other building or place, there are concealed or deposited any prohibited or uncustomed goods or goods liable to forfeiture under this Act or under any regulation made thereunder, or as to which any offence under this Act or such regulation has been committed, or any books or documents relating to any such goods such Magistrate may issue a warrant authorizing any officer of customs named therein, by day or night and with or without assistance--


(a) to enter such dwelling-house, shop, or other building or place and there to search for and seize any goods reasonably suspected of being prohibited or uncustomed goods, or goods liable to forfeiture under this Act or any regulation made thereunder, or as to which any offence under this Act or such regulation is suspected to have been committed, and any books or documents which may reasonably be believed to contain information as to any offence under this Act or any regulation made thereunder; 


(b) to arrest any person or persons being in such dwelling-house, shop, building or place, in whose possession such goods as aforesaid may be found, or whom such officer may reasonably suspect to have concealed or deposited such goods. 


(2) Such officer may if it is necessary so to do--
(a) break open any outer or inner door of such dwelling-house, shop, or other building or place, and enter thereinto; 
(b) forcibly enter such place and every part thereof; 
(c) remove by force any obstruction to such entry, search, seizure and removal as he is empowered to effect; 
(d) detain every person found in such place until such place has been searched.


 Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/108.When search may be made without warrant


108. When search may be made without warrant
Whenever it appears to any senior officer of customs that there is reasonable cause to believe that in any dwelling-house, shop, or other building or place there are concealed or deposited any prohibited or uncustomed goods or goods liable to forfeiture under this Act or any regulation made thereunder or as to which an offence under this Act or such regulation has been committed, and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant such goods are likely to be removed, such officer may exercise in, upon and in respect of such dwelling-house, shop, or other building or place all the powers mentioned in section 107 in as full and ample a manner as if he were authorized so to do by a warrant issued under that section.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/109.Power to search vessels and aircraft


109. Power to search vessels and aircraft
(1) A proper officer of customs may--
(a) go on board any vessel or aircraft in any customs port or customs airport or place or within territorial waters; 
(b) require the master of such vessel or the pilot of such aircraft to give such information relating to the vessel or aircraft, cargo, stores, crew, passengers or voyage as he may deem necessary; 
(c) rummage and search all parts of such vessel or aircraft for prohibited or uncustomed goods; 
(d) examine all goods on board and all goods then being loaded or unloaded; 
(e) demand all documents which ought to be on board such vessel or aircraft; and 
(f) require all or any such documents to be brought to him for inspection; 
and the master of any vessel and the pilot of any aircraft refusing to allow such officer to board or search such vessel or aircraft, or refusing to give such information or to produce such documents on demand shall be guilty of an offence against this Act.


(2) If any place, box or chest on board such vessel or aircraft is locked and the key withheld, such officer may break open any such place, box or chest.


(3) If any goods be found concealed on board any vessel or aircraft, they shall be deemed to be uncustomed goods.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/110.Proper officer of customs to exercise powers of search


110. Proper officer of customs to exercise powers of search
(1) A proper officer of customs may enter into and exercise in and upon and in respect of any vessel, aircraft, landing place, wharf, jetty, port installation or railway or any place at which the goods produced to an officer of customs under section 80 are deposited all the powers mentioned in section 107 in as full and ample a manner as if he were authorized so to do by a warrant under that section.


(2) In this section the expression "railway" shall have the meaning assigned to it by any written law relating to railways.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/111.Officers of customs may stop and search conveyances


111. Officers of customs may stop and search conveyances
(1) The person in charge or in control of any vehicle arriving at a prescribed place of import and export shall, on arrival at such place, produce his vehicle to the proper officer of customs, and shall, if so required, move his vehicle to another place for examination, and shall not proceed until permission to do so has been given by the proper officer of customs.


(2) Any officer of customs may stop and examine any vehicle for the purpose of ascertaining whether any uncustomed or prohibited goods are contained therein, and the person in control or in charge of such vehicle shall if required so to do by such officer, stop such vehicle and allow such officer to examine the same.


(3) The person in control or in charge of any vehicle examined under this section shall on request by the proper officer of customs open all parts of the vehicle for examination by such officers and take all measures necessary to enable such examination as such officer considers necessary to be made.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/111a.Power to set up roadblocks


111a. Power to set up roadblocks
(1) Notwithstanding anything contained in any other law, any proper officer of customs may, if he deems it necessary to do so for the enforcement of the provisions of this Act, erect or place or cause to be erected or placed any barrier on or across any public road or street or in any public place in such manner as he may think fit; and any proper officer may take all reasonable measures to prevent any person from passing or any vehicle from being driven past any such barrier, including any measure to pursue and apprehend any such person or stop any such vehicle where, having regard to the attendant circumstances at a given moment of time, it is apparent that if such measure is not taken the escape of such person and vehicle to avoid detection or otherwise is likely to be imminent.


(2) Any person who fails to comply with any reasonable signal of a proper officer requiring such person or vehicle to stop before reaching any such barrier, or attempt to cross or knock any such barrier, shall be guilty of an offence and shall be liable to a fine not exceeding one thousand ringgit or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment; and any proper officer may, without warrant, arrest such person unless he gives his name and address and otherwise satisfies the proper officer that he will duly answer any summons or other proceedings that may be taken against him.


(3) No proper officer shall be liable for any loss, injury or damage caused to any person or property consequent upon his taking the steps mentioned in subsection (1).


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/111b.Access to recorded information or computerized data


111b. Access to recorded information or computerized data
(1) Any officer of customs exercising his powers under sections 106a, 107, 108, 109 and 111 shall be given access to any recorded information or computerized data, whether stored in a computer or other wise.


(2) In addition, an officer of customs exercising his powers under sections 106a, 107, 108, 109 and 111--
(a) may inspect and check the operation of any computer and any associated apparatus or material which he has reasonable cause to suspect is or has been used in connection with that information or data; and 
(b) may require-- 
(i) the person by whom or on whose behalf the officer of customs has reasonable cause to suspect the computer is or has been so used; or 
(ii) the person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material, to provide him with such reasonable assistance as he may require for the purposes of this section. 


(3) For the purposes of subsection (1), "access" includes being provided with the necessary password, encryption code, decryption code, software or hardware and any other means required to enable comprehension of recorded information or computerized data


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/112.Power to open packages and examine goods


112. Power to open packages and examine goods
Any proper officer of customs may examine any goods in the course of being imported or exported or intended to be imported or exported and may for the purposes of such examination bring the same to a customs office and may open any package or receptacle.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/113.Search of persons arriving in Malaysia


113. Search of persons arriving in Malaysia
Any person landing, or being about to land, or having recently landed, from any vessel or aircraft, or leaving any vessel or aircraft in territorial waters, whether for the purpose of landing or otherwise, or entering or having recently entered Malaysia by road or railway shall, on demand by any proper officer of customs either permit his person, goods and baggage to be searched by such officer, or together with such goods and baggage accompany such officer to a customs office or police station and there permit his person, goods and baggage to be searched by an officer of customs:

Provided that--
(a) any person who requests that his person be searched in the presence of a senior officer of customs shall not be searched except in the presence of and under the supervision of such officer, but such person may be detained until the arrival of such officer, or taken to any customs office or police station where such officer may be found; 


(b) the goods and baggage of any person who requests to be present when they are searched and so presents himself within a reasonable time shall not be searched except in his presence; 


(c) no female shall be searched except by another female with strict regard to decency. 


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235/114.Seizure of goods the subject of an offence


114. Seizure of goods the subject of an offence
(1) All goods in respect of which there has been, or there is, reasonable cause to suspect that there has been committed any offence against this Act or any regulation made thereunder, or any breach of any of the provisions of this Act or of any regulation made thereunder or of any restriction or condition subject to or upon which any licence or permit has been granted, together with any receptacle, package, conveyance, vessel not exceeding two hundred tons nett registered tonnage, or aircraft other than an aircraft engaged in international carriage, in which the same may have been found or which has been used in connection with such offence or breach, and any books or documents which may reasonably be believed to have a bearing on the case, may be seized by any officer of customs in any place either on land or in territorial waters.


(2) All such goods and such receptacles, packages, conveyances, vessels or aircraft shall, as soon as conveniently may be, be delivered into the care of a proper officer of customs whose duty it is to receive the same.


(3) Whenever any goods, conveyances, vessels or aircraft are seized under this Act, the seizing officer shall forthwith give notice in writing of such seizure and the grounds thereof to the owner of such goods, if known, either by delivering such notice to him personally or by post at his place of abode, if known:


Provided that such notice shall not be required to be given where such seizure is made on the person, or in the presence of the offender or the owner or his agent, or in the case of a vessel or an aircraft, in the presence of the master or pilot, as the case may be.


(4) This section relating to the seizure of goods shall apply to all the contents of any package or receptacle in which the same are found and to any article used to conceal the same.


(5) This section relating to the seizure of any vessel or aircraft shall apply also to the tackle, equipment and furnishing of such vessel or aircraft.


(6) This section relating to the seizure of conveyances shall apply to all equipment thereof and to any animal by which the same is drawn.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/115.Return or disposal of movable property


115. Return or disposal of movable property
(1) Where any movable property has been seized under this Act, a senior officer of customs may, at his discretion--
(a) temporarily return the movable property to the owner thereof or to the person from whose possession, custody or control it was seized, or to such person as a senior officer of customs may consider entitled thereto, subject to such terms and conditions as a senior officer of customs may impose, and, subject, in any case, to sufficient security being furnished to the satisfaction of a senior officer of customs that the movable property shall be surrendered to a senior officer of customs on demand being made by a senior officer of customs and that the said terms and conditions, if any, shall be complied with; or 


(b) return the movable property to the owner thereof or to the person from whose possession, custody or control it was seized, or to such person as a senior officer of customs may consider entitled thereto, with liberty for the person to whom the movable property is so returned to dispose of same, such return being subject to security being furnished to the satisfaction of a senior officer of customs in an amount not less than an amount which, in the opinion of a senior officer of customs, represents-- 
(i) for property other than dutiable or uncustomed goods, its open market value, and for dutiable or uncustomed goods, their value, on the date on which the property or goods are so returned; 
(ii) the customs duty payable in respect thereof; and 
(iii) any tax payable in respect thereof under any written law, for the payment of the amount so secured to the Director General in the event of the court making an order for the forfeiture of such amount under subsection 127(1a) or 128(4), or in the event of such amount being forfeited under section 131, as the case may be; or 
(c) sell or destroy the movable property, as appropriate in the circumstances, where it is a living creature or where, in the opinion of a senior officer of customs, it is of a perishable or dangerous nature or likely to speedily deteriorate in quality or value, and where it is so sold, he shall hold the proceeds of sale to abide the result of any prosecution or claim, or a forfeiture under section 131, as the case may be. 


(2) Any person who--
(a) fails to surrender on demand to a senior officer of customs the movable property temporarily returned to him under paragraph (1)(a); or 
(b) fails to comply with or contravenes any of the terms or conditions imposed under paragraph (1)(a), 
shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding three years or to a fine not exceeding ten thousand ringgit or to both.


(3) The criminal liability of any person under subsection (2) shall be in addition to any other liability that the said person or any other person may incur under the terms and conditions relating to the return of the movable property under paragraph (1)(a).


(4) The provisions of subsection (2) shall not apply to such person, if any, who is the guarantor or surety of the person to whom the property is returned under paragraph (1)(a) .


(5) The Minister may, from time to time, either generally or in any particular case or class of cases, give such directions to the Director General as he may deem necessary or expedient with regard to the exercise of the powers conferred on a senior officer of customs under subsection (1).


(6) No person shall be entitled to maintain any action on account of any act done or any decision taken by or on behalf of the Minister or by or on behalf of a senior officer of customs under this section, and no court shall have any jurisdiction to entertain any such action.


(7) For the purpose of this section "movable property" includes any description of movable property whatsoever seized under this Act.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/115a.Production of a certificate of an analyst, or a senior officer of customs, or a person authorized by the Minister


115a. Production of a certificate of an analyst, or a senior officer of customs, or a person authorized by the Minister
(1) In any proceedings in respect of any offence against this Act or any regulation made thereunder in which the existence, description, classification, composition, quantity, quality or value of, or any other matter in relation to, any movable property returned under paragraph (a) or paragraph (b) of subsection (1) of section 115 or sold or destroyed under paragraph (c) of the said subsection, is in question, any document produced by the prosecution purporting to be a certificate in respect of any such matter given and signed by--
(a) an "analyst" within the meaning of subsection 121(5); or 
(b) a senior officer of customs; or 
(c) any person, regardless whether or not he is a public officer, authorized by or on behalf of the Minister, either generally or in any particular case, for the purposes of this section, 
shall be admissible in evidence and its conclusiveness shall not be challenged on the ground that the movable property in respect of which the certificate is given has not been produced before the court either in part or in entirety, and it shall be evidence of its contents, including the facts stated therein, without proof of the signature to such certificate.


(2) The provisions of this section shall apply notwithstanding anything contained in any other written law or rule of evidence to the contrary.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/116.Powers of arrest


116. Powers of arrest
(1) Any officer of customs may arrest without warrant--
(a) any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of, an offence against this Act or any regulation made thereunder; 
(b) any person whom he may reasonably suspect to have in his possession any uncustomed or prohibited goods or any goods liable to seizure under this Act; 
(c) any person against whom a reasonable suspicion exists that he has been guilty of an offence against this Act or any regulation made thereunder, 
and may search or cause to be searched, any person so arrested:
Provided that no female shall be searched except by another female with strict regard to decency.


(2) Every person so arrested shall be taken to a police station or may be detained in the custody of the proper officer of customs.


(3) The proper officer of customs may take or cause to be taken photographs and finger and thumb impressions of any person charged with an offence under this Act or any regulation made thereunder.


(4) If any person liable to arrest under this Act is not arrested at the time of committing the offence for which he is so liable, or after arrest makes his escape, he may at any time afterwards be arrested and be dealt with as if he had been arrested at the time of committing such offence.


(5) Every person so arrested may be released from custody--
(a) on his depositing such reasonable sum of money as the proper officer of customs may require; 
(b) on his executing a bond, with such surety or sureties, as the proper officer of customs may require; or 
(c) on his depositing such reasonable sum of money as the proper officer of customs may require and his executing a bond, with such surety or sureties, as the proper officer of customs may require. 
(6) Any person who has been released from custody under subsection (5) maybe arrested without warrant by any fofficer of customs--
(a) if such officer has reasonable grounds for believing that any condition on or subject to which such person was released or otherwise admitted to bail has been or is likely to be breached; or 
(b) on being notified in writing by the surety of such person that such person is likely to breach any condition on or subject to which such person was released and that the surety wishes to be relieved of his obligation as surety. 


 Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/116a.Power to examine persons


116a. Power to examine persons
(1) A senior officer of customs investigating an offence under this Act may--
(a) order any person who appears to be acquainted with the facts and circumstances of the case to attend before him for the purpose of being examined orally in relation to any matter which may, in his opinion, assist in the investigation into the offence; or 
(b) order any person to produce before him any book, document or any certified copy of it, or any other article which may, in his opinion, assist in the investigation into the offence. 


(2) paragraph (1)(b) shall not apply to banker's books.


(3) A person to whom an order under paragraph (1)(a) has been given shall--
(a) attend in accordance with the terms of the order to be examined, and shall continue to attend from day to day where so directed until the examination is completed; and 
(b) during such examination, be bound to answer all questions relating to the case put to him and shall be legally bound to state the truth, whether or not such answer is made wholly or partly in answer to questions but he may refuse to answer any question the answer to which would have a tendency to expose him to a criminal charge or penalty or forfeiture. 


(4) A person to whom an order has been given under paragraph (1)(b) shall not conceal, destroy, alter, remove from Malaysia, or deal with, expend, or dispose of, any book, document or article specified in the order, or alter or deface any entry in any such book or document, or cause such act to be done, or assist or conspire to do such act.


(5) A person to whom an order is given under paragraph (1)(b) shall comply with such order and with the requirements of subsections (3) and (4) notwithstanding any written law to the contrary.


(6) A statement made by any person in the course of investigation under this Act whether or not a caution has been administered to him under subsection 116b(3) shall be recorded in writing by the senior officer of customs examining him and the statement so recorded shall be read to and signed by the person, and where such person refuses to sign the record, the senior officer of customs shall endorse on it under his hand the fact of such refusal and the reason for it, if any, stated by the person examined.


(7) The record of an examination made in the course of an investigation under this Act or any book, document or article produced under paragraph (1)(b) otherwise in the course of an examination under paragraph (1)(a), shall, notwithstanding any written law to the contrary, be admissible in evidence in any proceedings under this Act in any court--
(a) for offence under this Act; or 
(b) for the forfeiture of property pursuant to section 127, 128 or 131, 
regardless whether such proceedings are against the person who was examined, or who produced the book, document or article, or against any other person.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/116b.Admissibility of statements in evidence
116b. Admissibility of statements in evidence


(1) In any trial or inquiry by a court into an offence under this Act, any statement, whether the statement amounts to a confession or not or whether it is oral or in writing, made at any time, whether before or after the person is charged and whether in the course of an investigation under this Act or not, and whether or not wholly or partly in answers to questions, by an accused person to or in the hearing of any officer of customs, and whether or not interpreted to him by any other officer of customs or any other person, shall, notwithstanding any written law to the contrary, be admissible at his trial in evidence and, if that person tenders himself as a witness, any such statement may be used in cross-examination and for the purpose of impeaching his credit.


(2) No statement made under subsection (1) shall be admissible or used in cross-examination or for the purpose of impeaching the credit of the person making the statement if the making of the statement appears to the court to have been caused by any inducement, threat or promise having reference to the charge against the person, proceeding from a person in authority and sufficient in the opinion of the court to give that person grounds which would appear to him reasonable for supposing that by making it he would gain any advantage or avoid any evil of a temporal nature in reference to the proceedings against him.


(3) Where any person is arrested for an offence under this Act, he shall be cautioned in the following words or words to the like effect:


"It is my duty to warn you that you are not obliged to say anything or to answer any question, but anything you say, whether in answer to a question or not, may be given in evidence".


(4) A statement made by any person accused of an offence under this Act made before there is time to caution him shall not be rendered inadmissible in evidence merely by reason of no such caution having been administered if it has been administered as soon as possible.


(5) Notwithstanding anything to the contrary contained in any written law, a person accused of an offence under this Act to which subsection (1) applies, shall not be bound to answer any question relating to the case after any caution referred to in subsection (3) has been administered to him.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/116c.Procedure where investigation cannot be completed within twenty-four hours


116c. Procedure where investigation cannot be completed within twenty-four hours
(1) Whenever any person is arrested and detained in custody and it appears that the investigation cannot be completed within a period of twenty-four hours and there are grounds for believing that the accusation or information is well founded, the senior officer of customs making the investigation under this Act shall immediately transmit to a Magistrate a copy of the entries in the diary prescribed under section 116d relating to the case and shall at the same time produce such person before the Magistrate.


(2) The Magistrate before whom a person is produced under this section may, whether he has or has no jurisdiction to try the case, from time to time, authorize the detention of such person in such custody as the Magistrate considers fit for a term not exceeding fifteen days in the whole.


(3) If the Magistrate has no jurisdiction to try the case and considers further detention unnecessary, he may order such person to be produced before a Magistrate having such jurisdiction or, if the case is triable only by the High Court, before himself or another Magistrate having jurisdiction with a view to transmitting the case for trial by the High Court.


(4) A magistrate authorizing detention under this section shall record his reasons for so doing.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/116d.Diary of proceedings in investigation
116d. Diary of proceedings in investigation
(1) Every officer of customs making an investigation under this Act shall day by day enter his proceedings in the investigation in a diary setting fort--
(a) the time at which the order, if any, for investigation reached him; 
(b) the time at which he began and closed the investigation; 
(c) the place or places visited by him; and 
(d) a statement of the circumstances ascertained through his investigation. 


(2) Notwithstanding anything contained in the Evidence Act 1950, an accused person shall not be entitled, either before or in the course of any proceedings under this Act, to call for or inspect any such diary:
Provided that if the officer of customs who has made the investigation refers to the diary for the purposes of section 159 or 160 of the Evidence Act 1950, such entries only as the officer has referred to shall be shown to the accused, and the court shall at the request of the officer cause any other entries to be concealed from view or obliterated.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/117.Omitted or Deleted Section


Part XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS
117. Omitted or Deleted Section
(Deleted)
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/118.Magistrate of the First Class to have full jurisdiction


118. Magistrate of the First Class to have full jurisdiction
Notwithstanding the provisions of any written law to the contrary, a court of a Magistrate of the First Class shall have jurisdiction to try any offence under this Act and to award the full punishment for any such offence.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/119.Burden of proof


119. Burden of proof
If in any prosecution in respect of any goods seized for non-payment of duties or for any other cause of forfeiture or for the recovery of any penalty or penalties under this Act, any dispute arises whether the customs duties have been paid in respect of such goods, or whether the same have been lawfully imported or exported or lawfully landed or loaded, or concerning the place whence such goods were brought or where such goods were loaded, or whether anything is exempt from duty under section 14 then and in every such case the burden of proof thereof shall lie on the defendant in such prosecution.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/120.Proportional examination of goods seized to be accepted by courts


120. Proportional examination of goods seized to be accepted by courts
(1) When any goods suspected of being prohibited or uncustomed or otherwise liable to seizure have been seized, it shall be sufficient to open and examine five per centum only of each description of the package or receptacle in which such goods are contained.
(2) If it is necessary to test any goods seized under this Act, it shall be sufficient to test only a sample not exceeding five per centum in volume or weight of the goods examined under subsection (1).
(3) The court shall presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/121.Evidence of analysis may be given in writing


121. Evidence of analysis may be given in writing
(1) In any prosecution for a breach of a provision of this Act or of any regulation made thereunder, a certificate of analysis purporting to be under the hand of an analyst shall, on production thereof by the prosecutor, be sufficient evidence of the facts stated therein unless the defendant requires that the analyst be called as a witness, in which case he shall give notice thereof to the prosecutor not less than three clear days before the day on which the summons is returnable.


(2) In like manner a certificate of analysis purporting to be under the hand of an analyst shall, on production thereof by the defendant, be sufficient evidence of the facts stated therein, unless the prosecutor requires that the analyst be called as a witness.


(3) A copy of the certificate referred to in subsections (1) and (2) shall be sent to the defendant or prosecutor not less than ten clear days before the day fixed for the hearing of the summons, and if it is not so sent the court may adjourn the hearing on such terms as it may think proper.


(4) Analysts are by this Act bound to state the truth in certificates of analysis under their hands.


(5) In this section, "analyst" means--
(a) a person employed as Chemist in the Department of Chemistry, or as Chemist or Assistant Chemist at the Institute for Medical Research; 
(b) the Senior Chemist, Department of Agriculture; 
(c) a person employed as chemist or geologist in the Geological Survey Department; and 
(d) any other person or class of persons who is or are declared by the Minister charged with responsibility for chemistry, by notification in the Gazette, to be an analyst or analysts for the purposes of this section. 


(6) If an analyst is called by the defendant as provided by subsection (1), he shall be called at the expense of the defendant unless the court otherwise directs.


(7) If in any trial or proceeding had under this Act it is necessary to determine the alcoholic content of any liquor, the certificate of a senior officer of customs as to such alcoholic content shall be accepted as if such officer were an analyst and in any such case subsection (1), (4) and (6) shall apply in the same manner and to the same extent as if such officer were an analyst.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/122.Proof as to registration or licensing of vessels and conveyances in Malaysia or Singapore


122. Proof as to registration or licensing of vessels and conveyances in Malaysia or Singapore
Where in any prosecution under this Act it is relevant to ascertain particulars as to the registration or licensing of any vessel or conveyance registered or licensed in any port or place in Malaysia or Singapore, a certificate purporting to be signed by the officer responsible under any written law for the time being in force in Malaysia or any part thereof or in Singapore for such registration or licensing shall be prima facie evidence as to all particulars concerning such registration or licensing contained therein, and the burden of proving the incorrectness of any particulars stated in such certificate shall be on the person denying the same.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/122a.Proof as to tonnage or build of a craft


122a. Proof as to tonnage or build of a craft
(1) Where in any prosecution under this Act or any regulation made thereunder, it is relevant to ascertain the tonnage or build or such other particulars descriptive of the identity of a craft, and if any of these particulars relating to the identity of the craft is in question, then any document produced by the prosecution purporting to be a certificate in respect of any such matter given and signed by any officer responsible for such under any written law for the time being in force in Malaysia shall be admissible in evidence, and it shall be evidence of its contents, including the facts stated therein, without proof of the signature to such certificate.
(2) The provisions of this section shall apply notwithstanding anything contained in any other written law or rule of evidence to the contrary.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/122b.Proof as to accuracy of a compass radar, etc.


122b. Proof as to accuracy of a compass radar, etc.
Where in any proceedings it is necessary to prove the accuracy of a compass, radar or any other navigational aid, a certificate purporting to be signed by a harbour master or any officer appointed by the Minister responsible in respect of such compass, radar or any other navigational aid, shall be accepted by the court as prima facieproof of the facts certified in such certificate.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/122c.Proof as to countervailing, anti-dumping and safeguard duties payable


122c. Proof as to countervailing, anti-dumping and safeguard duties payable
Where in any proceedings it is necessary to prove the amount of countervailing duty, anti-dumping duty or safeguard duty payable, the production of a certificate signed by the Director General stating the amount of duty payable shall be sufficient authority for the court to give judgement for that amount.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/122d.Proof as to accuracy of a meter or other device for measuring petroleum


122d. Proof as to accuracy of a meter or other device for measuring petroleum
Where in any proceedings under this Act or any regulations made thereunder it is necessary to prove the accuracy of a meter or any other device for measuring petroleum, a certificate purporting to be signed by any officer responsible under any written law for the time being in force in Malaysia for such measurement shall be admissible in evidence and shall be accepted by the court as prima facie evidence of the facts stated in such certificate.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/123.Imprisonment for non-payment of fine


123. Imprisonment for non-payment of fine
Notwithstanding the provisions of the Criminal Procedure Code [Act 593] the period of imprisonment imposed by any court in respect of the non-payment of any fine under this Act, or in respect of the default of a sufficient distress to satisfy any such fine, shall be such period of such description, as in the opinion of the court will satisfy the justice of the case, but shall not exceed in any case the maximum fixed by the following scale:
Where the fine
The period may extend to
does not exceed fifty ringgit ... ... ... ... ... ... ... ... ... ...
two months
exceeds fifty ringgit but does not exceed one hundred ringgit
four months
exceeds one hundred ringgit but does not exceed one hundred ringgit
six months
with two additional months for every hundred ringgit after the first two hundred ringgit of the fine until a maximum period of six years is reached.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/124.Manner of seizure not to be enquired into on trial before court or on appeal to High Court


124. Manner of seizure not to be enquired into on trial before court or on appeal to High Court
On any trial before any court and in any proceeding on appeal in the High Court, relating to the seizure of goods subject to forfeiture under this Act, the court shall proceed to such trial or hear such appeal on the merits of the case only, without enquiring into the manner or form of making any seizure, except in so far as the manner and form of seizure may be evidence on such merits.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/124a.Obligation of secrecy


124a. Obligation of secrecy
(1) Except as provided under section 125, the name and address of an informer and the substance of the information received from an informer shall be kept secret and shall not be disclosed by any proper officer of customs or any person who in the ordinary course of his duties comes into possession of or has control of or access to such information to any person except the designated officer of customs authorized by the Director General.


(2) Any person who contravenes subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding five years or to both.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235/125.Protection of informers from discovery


125. Protection of informers from discovery
(1) Except as hereinafter provided, no witness in any civil or criminal proceeding shall be obliged or permitted to disclose the name or address of an informer or the substance of the information received from him or to state any matter which might lead to his discovery.


(2) If any books, documents or papers which are in evidence or liable to inspection in any civil or criminal proceeding whatsoever contain any entry in which any informer is named or described or which might lead to his discovery, the court shall cause all such passages to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery.


(3) If on the trial for any offence against this Act or any regulation made thereunder the court after full enquiry into the case believes that the informer wilfully made in his complaint a material statement which he knew or believed to be false or did not believe to be true, or if in any other proceeding the court is of opinion that justice cannot be fully done between the parties thereto without the discovery of the informer, it shall be lawful for the court to require the production of the original complaint, if in writing, and permit enquiry, and require full disclosure, concerning the informer.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/125a.Confidentiality of information


125a. Confidentiality of information
(1) Any information relating to valuation is confidential and any proper officer of customs or any person who in the ordinary course of his duties come into possession of or has control of or access to such information shall not--
(a) communicate such information; or 
(b) suffer or permit any person to have access to such information. 


(2) Any person who contravenes subsection (1) shall be guilty of an offence.


(3) Notwithstanding subsection (1), it shall not be an offence--
(a) as regards information relating to the valuation of imported goods, if disclosure is made-- 
(i) on the order of a court; or 
(ii) after written consent has been obtained from the person or government giving such information; and 
(b) as regards information relating to the valuation of exported goods, if the Director General deems it expedient or necessary to allow disclosure of certain information to such person as he thinks fit. 


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235/126.Goods liable to seizure liable to forfeiture


126. Goods liable to seizure liable to forfeiture
All goods liable to seizure under this Act, shall be liable to forfeiture.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/127.Court to order disposal of goods seized


127. Court to order disposal of goods seized
(1) An order for the forfeiture or for the release of anything liable to forfeiture under this Act shall be made by the court before which the prosecution with regard thereto has been held, and an order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that an offence against this Act or any regulation made thereunder has been committed and that the goods were the subject matter of or were used in the commission of the offence notwithstanding that no person may have been convicted of such offence.


(1a) The amount secured under paragraph 115(1)(a) or paragraph 115(1)(b) or the amount realized by sale under paragraph paragraph 115(1)(c) of the said subsection (1) shall be forfeited by the court if it is proved to the satisfaction of the court that an offence against this Act or any regulation made thereunder has been committed and that the movable property in respect of which the amount was secured or realized by sale, as the case may be, was the subject matter of or was used in the commission of the offence notwithstanding that no person may have been convicted of such offence.


(2) All things forfeited shall be delivered to a proper officer of customs and shall be disposed of in accordance with the directions of the Director General.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/128.Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed within one month


128. Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed within one month
(1) If there be no prosecution with regard to any goods seized under this Act, such goods or the proceeds of sale of such goods which are held pursuant to paragraph 115(1)(c) shall be taken and deemed to be forfeited at the expiration of one calendar month from the date of seizure of the goods unless, before such expiration--
(a) a claim to such goods or the proceeds of sale of such goods is made under subsection (2); 
(b) a written application is made for the return of such goods under paragraph 115(1)(a) or paragraph 115(1)(b); or 
(c) such goods are returned under the said paragraph 115(1)(a) or paragraph 115(1)(b). 


(2) Any person asserting that he is the owner of such goods or the proceeds of sale of such goods, as the case may be, and that they are not liable to forfeiture may give written notice to a senior officer of customs that he claims the same.


(3) On the expiration of the period mentioned in subsection (1), or, if a decision is made earlier that there be no prosecution with regard to the goods, on the making of the decision the senior officer of customs shall, if such goods or the proceeds of sale of such goods are not taken and deemed to be forfeited under that subsection, refer the claim to the Director General who may direct that such goods or the proceeds of sale of such goods or the security furnished under paragraph 115(1)(a) or paragraph 115(1)(b), as the case may be, be released, or may direct such senior officer of customs, by information in the prescribed form, to refer the matter to a Magistrate of the First Class for his decision.


(4) The Magistrate of the First Class shall issue a summons requiring the person asserting that he is the owner of the goods or the proceeds of sale of such goods, and the person from whom the goods were seized, to appear before him, and upon their appearance or default to appear, due service of such summons being proved, the Magistrate of the First Class shall proceed to the examination of the matter, and upon proof that an offence against this Act or any regulations made thereunder has been committed and that such goods were the subject matter, or were used in the commission, of such offence, shall order such goods or the proceeds of sale of such goods or the amount secured under paragraph 115(1)(a) or paragraph 115(1)(b), as the case may be, to be forfeited, or in the absence of such proof, may order the release of such goods or the proceeds of sale of such goods or the security furnished under paragraph 115(1)(a) or paragraph 115(1)(b), as the case may be.


(5) In any proceedings under subsection (4), section 119 shall apply to the person asserting that he is the owner of the goods and to the person from whom they were seized as if such owner or person had been the defendant in a prosecution under this Act.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/129.Goods or amount forfeited may be delivered or refunded to the owner or other person


129. Goods or amount forfeited may be delivered or refunded to the owner or other person
The Minister may, upon application made to him in writing through the Director General, order--
(a) any goods seized under this Act; or 
(b) any amount secured under paragraph 115(1)(a) or paragraph 115(1)(b) or the amount realized by sale under paragraph 115(1)(c) of the said subsection (1); 
whether forfeited, or taken and deemed to be forfeited, pursuant to section 127 or 128, to be delivered or refunded, as the case may be, to the owner or other person entitled thereto or payment of such amount and upon such terms and conditions as he may deem fit:

Provided that any such application shall be made before the expiration of one calendar month from the date on which such goods or amount are forfeited or are taken and deemed to be forfeited, as the case may be.


Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/130.Conviction under other law


130. Conviction under other law
Nothing in this Act contained shall be deemed to prevent the prosecution, conviction and punishment of any person according to the provisions of any other written law; but so that no person shall be punished more than once for the same offence.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/131.Compounding of offences

131. Compounding of offences
(1) Any senior officer of customs may compound any offence, which is prescribed to be a compoundable offence, by accepting from the person reasonably suspected of having committed such offence a sum of money not exceeding five thousand ringgit.

(2) In like manner the proper officer of customs, not being a senior officer of customs, may compound any offence which is prescribed to be compoundable by such officer, by accepting from the person reasonably suspected of having committed such offence a sum of money not exceeding one hundred ringgit.

(2a) In addition to the power to compound in section 127, the Director General may compound any offence under subsection 135(1) by accepting from the person reasonably suspected of having committed such offence--
(a) in the case of dutiable goods, a sum of money which shall be a sum not more than ten times the customs duty; and 
(b) in the case of prohibited goods, a sum of money which shall be a sum not more than ten times the value of the goods. 

(2b) Notwithstanding subsection 3(3), for the purpose of subsection 2a the power conferred on the Director General shall only be exercised by the Director General himself or by any other senior officer of customs not below the rank of Senior Assistant Director of Customs and Excise.

(3) On the payment of such sum of money--
(a) the person reasonably suspected of having committed an offence, if in custody, shall be discharged and no further proceedings shall be taken against such person; and 
(b) any property seized shall be released and no further proceedings shall be taken against such property except that-- 
(i) if the property seized consists of dutiable goods, such goods or the amount secured under paragraph 115(1)(a) or paragraph 115(1)(b) or the amount realized by sale under paragraph 115(1)(c) of the said subsection (1), as the case may be, shall only be released after payment of the customs duties payable; and 
(ii) if the property seized consists of prohibited goods, such goods or the amount secured under paragraph 115(1)(a) or paragraph 115(1)(b) or the amount realized by sale under paragraph (c)of the said subsection (1), as the case maybe, shall be forfeited: 
Provided that where the prohibition is conditional upon a licence being issued, a senior officer of customs may release such goods if a licence is issued by any relevant authority within thirty days from the date such sum of money is paid.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235/132.No costs of damages arising from seizure to be recoverable unless seizure without reasonable or probable cause

132. No costs of damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
No person shall in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred under this Act, be entitled to the costs of such proceedings or to any damages or other relief other than an order for the return of such goods or the payment of their value unless such seizure was made without reasonable or probable cause.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235/133.Penalty on making incorrect declarations and on falsifying documents

Part XIV OFFENCES AND PENALTIES
133. Penalty on making incorrect declarations and on falsifying documents
(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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/134.Penalty on refusing to answer questions or on giving false information

134. Penalty on refusing to answer questions or on giving false information
(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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235/135.Penalty for various smuggling offences

135. Penalty for various smuggling offences
(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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/136.Penalty for assaulting or obstructing officers of customs and rescuing goods

136. Penalty for assaulting or obstructing officers of customs and rescuing goods
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. 

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/137.Penalty for offering or receiving bribes

137. Penalty for offering or receiving bribes
(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 non-performance 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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/138.Penalty for offences not otherwise provided for

138. Penalty for offences not otherwise provided for
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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/139.Attempts and abetments

139. Attempts and abetments
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.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/140.Offences by bodies of persons and by servants and agents

140. Offences by bodies of persons and by servants and agents
(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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141.Rewards

141. Rewards
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.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141a.Interpretation

Part XIVA CUSTOMS APPEAL TRIBUNAL
141a. Interpretation
In this Part, unless the context otherwise requires--
"Chairman"
means the Chairman of the Tribunal appointed under paragraph 141c(1)(a);
"Deputy Chairman"
means the Deputy Chairman of the Tribunal appointed under paragraph 141c(1)(a);
"Secretary"
means the Secretary to the Tribunal appointed under section 141h;
"Tribunal"
means the Customs Appeal Tribunal established under section 141b.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141aa.Act or omission done in good faith

141aa. Act or omission done in good faith
No action or suit shall be instituted or maintained in any court against--
(a) the Tribunal; 
(b) a member of the Tribunal; or 
(c) any person authorized to act for or on behalf of the Tribunal, 
for any act or omission done in good faith in the performance of its or his functions and the exercise of its or his powers under this Act.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141ab.Regulations in respect of the Tribunal

141ab. Regulations in respect of the Tribunal
(1) The Minister may make such regulations as may be necessary or expedient in respect of the Tribunal.
(2) Without prejudice to the generality of subsection (1), regulations may be made for--
(a) prescribing the responsibilities of members of the Tribunal; 
(b) prescribing the procedure of the Tribunal; 
(c) prescribing the forms to be used in the proceedings under this Part; 
(d) prescribing and imposing fees and providing the manner for collecting and disbursing such fees; 
(e) prescribing anything required to be prescribed under this Part. 

 Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141b.Establishment of Tribunal

141b. Establishment of Tribunal
A tribunal to be known as "the Customs Appeal Tribunal" is established.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141c.Membership of Tribunal

141c. Membership of Tribunal
(1) The Tribunal shall consist of the following members who shall be appointed by the Minister:
(a) a Chairman and a Deputy Chairman from amongst members of the Judicial and Legal Service; and 
(b) not less than two other members being persons with special knowledge and experience in customs or taxation matters. 
(2) The members referred to in paragraph (1)(b)--
(a) shall hold office for a term not exceeding three years; and 
(b) shall be eligible for reappointment upon the expiry of his term of office but shall not be appointed for more than three consecutive terms. 

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141d.Temporary exercise of functions of Chairman
141d. Temporary exercise of functions of Chairman
Where the Chairman is for any reason unable to perform his functions or during any period of vacancy in the office of the Chairman, the Deputy Chairman shall perform the functions of the Chairman.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141e.Revocation of appointment

141e. Revocation of appointment
The Minister may revoke the appointment of a member of the Tribunal appointed under paragraph 141c(1)(b) if--
(a) his conduct, whether in connection with his duties as a member of the Tribunal or otherwise, has been such as to bring discredit to the Tribunal; 
(b) he has become incapable of properly carrying out his duties as a member of the Tribunal; 
(c) there has been proved against him, or he has been convicted on, a charge in respect of-- 
(i) an offence involving fraud, dishonesty or moral turpitude; 
(ii) an offence under a law relating to corruption; 
(iii) an offence under this Act, the Excise Act 1976 [Act 176], the Sales Tax Act 1972 [Act 64] or the Service Tax Act 1975 [Act 151]; or 
(iv) any other offence punishable with imprisonment for more than two years; 
(d) he is adjudicated a bankrupt; 
(e) he has been found or declared to be of insound mind or has otherwise become incapable of managing his affairs; or 
(f) he absents himself from three consecutive sittings of the Tribunal without leave of the Chairman. 

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141f.Resignation

141f. Resignation
A member of the Tribunal appointed under paragraph 141c(1)(b) may at any time resign his office by notice in writing to the Minister.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141g.Remuneration
141g. Remuneration
All members of the Tribunal shall be paid such remuneration as the Minister may determine.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141h.Secretary to Tribunal and other officers
141h. Secretary to Tribunal and other officers
(1) There shall be appointed a Secretary to the Tribunal and such number of officers as may be necessary for carrying out the functions of the Tribunal.
(2) The Chairman shall have general control of the Secretary and officers of the Tribunal.
(3) The Secretary to the Tribunal shall be deemed to be an officer of the Tribunal.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141i.Public servant

141i. Public servant
All members, officers and the Secretary of the Tribunal while discharging their duties shall be deemed to be public servants within the meaning of the Penal Code [Act 574].

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141j.Sitting of Tribunal

141j. Sitting of Tribunal
(1) The jurisdiction of the Tribunal shall be exercised by any of the following persons sitting alone:
(a) the Chairman; 
(b) the Deputy Chairman; or 
(c) any member of the Tribunal determined by the Chairman. 
(2) The Tribunal may sit in one or more sittings on such day and at such time and place as the Chairman may determine.
(3) If the person presiding over any proceedings in respect of an appeal dies or becomes incapacitated, or is for any other reason unable to complete or dispose of the proceedings, the appeal shall be heard afresh by another member of the Tribunal, unless the parties agree that the appeal be continued by another member of the Tribunal.
(4) Where the term of appointment of any member of the Tribunal expires during the pendency of any proceedings in respect of an appeal, the term of his appointment shall be deemed to be extended until the final disposal of the appeal.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141k.Hearing by three members

141k. Hearing by three members
(1) Notwithstanding section 141j, where, upon an application made by the appellant to the Chairman before the commencement of an appeal the Chairman is satisfied that the issue in the proceedings--
(a) is of public interest; or 
(b) has, as determined by the Minister, substantial revenue implication to the Government, 
the Chairman may make an order that the appeal shall be heard and disposed of by a panel of three members of the Tribunal.

(2) The Chairman shall appoint a member of the panel to preside the proceedings

(3) The decision of the panel shall be taken by the majority of members composing the panel.

(4) Where a member of the panel under subsection (1) dies or becomes incapable of exercising his functions as a member, the proceedings shall continue before, and decision shall be given by, the remaining members of the panel, not being less than two, and the panel shall, for the purposes of the proceedings, be deemed to be duly constituted notwithstanding the death or incapability of the member as aforesaid.

(5) In any such case as is mentioned in subsection (4), the decision shall be taken by the majority of the remaining members of the panel, and if there is no majority decision, by the member presiding the proceedings.

(6) Where the term of appointment of any member of the panel expires during the pendency of any proceedings in respect of an appeal, the term of his appointment shall be deemed to be extended until the final disposal of the appeal.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141l.Disclosure of interest

141l. Disclosure of interest
(1) A member of the Tribunal having, directly or indirectly, by himself or his family member, any interest in an appeal brought before him as a member, such member shall, immediately, disclose the fact and the nature of his interest to the Chairman.
(2) Upon receipt of the disclosure of interest under subsection (1), the Chairman shall appoint another member to hear and dispose of the appeal.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141m.Jurisdiction of Tribunal

141m. Jurisdiction of Tribunal
(1) The Tribunal shall have jurisdiction to determine any appeal made under section 143 of the Act, section 47 of the Excise Act 1976, subsection 68(2) of the Sales Tax Act 1972 and subsection 50(2) of the Service Tax Act 1975.
(2) Without affecting subsection (1), the Minister may by order prescribe any additional matters to be within the jurisdiction of the Tribunal.
(3) An appellant may lodge with the Tribunal an appeal in the prescribed form together with the prescribed fee.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141n.Exclusion of jurisdiction of court

141n. Exclusion of jurisdiction of court
(1) Where an appeal is lodged with the Tribunal and the appeal is within the jurisdiction of the Tribunal, the issues in dispute in such appeal, whether as shown in the initial appeal or as emerging in the course of the hearing, shall not be the subject of proceedings between the same parties in any court unless--

(a) the proceedings before the court were commenced before the appeal was lodged with the Tribunal; or 
(b) the appeal before the Tribunal is withdrawn, abandoned or struck out. 

(2) Where paragraph (1)(a) applies, the issues in dispute in the appeal to which those proceedings relate, whether as shown in the initial appeal or as emerging in the course of the hearing, shall not be the subject of proceedings between the same parties before the Tribunal unless the appeal before the court is withdrawn, abandoned or struck out.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141o.Notice of appeal and hearing

141o. Notice of appeal and hearing
Upon an appeal being lodged under section 141m, the Secretary shall give notice of the details of the day, time and place of hearing in the prescribed form to the Director General and the appellant.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141p.Negotiation for settlement

141p. Negotiation for settlement
(1) The Tribunal shall, as regards every appeal within its jurisdiction, assess whether, in all the circumstances, it is appropriate for the Tribunal to assist the parties to the proceedings to negotiate an agreed settlement in relation to the appeal.

(2) Without limiting the generality of subsection (1), in making an assessment the Tribunal shall have regard to any factor that in the opinion of the Tribunal, are likely to impair the ability of either or both of the parties to negotiate an agreed settlement.

(3) Where the parties reach an agreed settlement, the Tribunal shall approve and record the settlement and the settlement shall then take effect as if it were a decision of the Tribunal.

(4) Where--
(a) it appears to the Tribunal that it would not be appropriate for it to assist the parties to negotiate an agreed settlement in relation to the appeal; or 
(b) the parties are unable to reach an agreed settlement in relation to the appeal, the Tribunal shall proceed to determine the appeal

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141q.No advocate and solicitor at hearing

141q. No advocate and solicitor at hearing
(1) An advocate and solicitor shall not be allowed to represent an appellant at the hearing of an appeal before the Tribunal.

(2) Notwithstanding subsection (1) and section 37 of the Legal Profession Act 1976 [Act 166]--
(a) a corporation or an unincorporated body of persons may be represented by a full-time paid employee of the corporation or body; or 
(b) a minor or any other person under a disability may be represented by his next friend or guardian ad litem. 

 Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141r.Proceedings to be closed

141r. Proceedings to be closed
Unless agreed by the parties to the appeal, all proceedings before the Tribunal shall be closed from the public.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141s.Evidence

141s. Evidence
(1) Any proceedings before the Tribunal shall be conducted without regard to formality and technicality and the Tribunal may--
(a) procure and receive all such evidence on oath or affirmation, whether written or oral, and examine all such persons as witnesses, as the Tribunal thinks necessary to procure, receive or examine; 
(b) require the production before it of books, papers, documents, records and things; 
(c) administer such oath, affirmation or statutory declaration as the case may be; 
(d) seek and receive such other evidence and make such other inquiries as it thinks fit; 
(e) summon the parties to the proceedings or any other person to attend before it to give evidence or to produce any document, records, or other thing in his possession or otherwise to assist the Tribunal in its deliberations; 
(f) receive expert evidence; and 
(g) generally direct and do all such things as may be necessary or expedient for the expeditious determination 

(2) A summons issued under this section shall be served and enforced as if it were a summons issued by a subordinate court.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141t.Decision of the Tribunal

141t. Decision of the Tribunal
(1) The Tribunal shall make its decision without delay and where practicable, within sixty days from the first day the hearing before the Tribunal commences.
(2) The Tribunal shall have the power--
(a) to affirm the decision of the Director General; 
(b) to vary the decision of the Director General; or 
(c) to set aside the decision of the Director General and substitute it with a new decision. 

(3) The Tribunal shall give its reason for its decision in any appeal heard before it.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141u.Decision and settlement to be recorded in writing

141u. Decision and settlement to be recorded in writing
The Tribunal shall make or cause to be made a written record of the terms of--
(a) every agreed settlement reached by the parties under subsection 141p(3); and 
(b) every decision made by it under section 141t. 

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141v.Decision of Tribunal to be final

141v. Decision of Tribunal to be final
(1) A decision of the Tribunal shall be--
(a) final and binding on all parties to the proceedings; and 
(b) deemed to be an order of a Sessions Court and be enforced accordingly by the parties to the proceedings. 
(2) For the purpose of subsection (1)(b), the Secretary shall send a copy of the decision made by the Tribunal to the Sessions Court having jurisdiction in the place to which the decision relates or in the place where the decision was made and the Court shall cause the copy to be recorded.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141w.Appeal to the High Court

141w. Appeal to the High Court
Any person aggrieved by the decision of the Tribunal may appeal to the High Court on a question of law or of mixed law and fact.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141x.Tribunal to adopt procedure

141x. Tribunal to adopt procedure
Subject to this Act, the Tribunal may adopt such procedure as it thinks fit and proper.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/141y.Want of form

141y. Want of form
No proceedings, decision or document of the Tribunal shall be set aside or quashed for want of form.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/141z.Disposal of documents, etc.

141z. Disposal of documents, etc.
(1) The Tribunal may, at the conclusion of the proceedings before it, order that any document, record, material, thing, goods or other property produced during the proceedings be delivered to the rightful owner or be disposed of in such manner as it thinks fit.

(2) Where no person has taken delivery of the document, record, material, things, goods or other property referred to in subsection (1) after a period of six months, the ownership in the document, record, material, thing, goods or other property shall be deemed to have passed to and become vested in the Government.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/142.Power to make regulations

Part XV REGULATIONS
142. Power to make regulations
The Minister may make regulations--
(1) to regulate the powers and duties to be exercised and performed by officers of customs;

(2) to regulate the conduct of all matters relating to the collection of customs duties including the time of payment hereof and the imposition of a surcharge for late payment;

(3) to prescribe the time and the manner for payment of customs duties in Sarawak;

(4) to prescribe customs ports and legal landing places within those customs ports for the landing and shipping of goods imported, exported or transported by sea, and to define the limits of such ports and landing places and to prescribe the goods that may be landed or shipped thereat;

(5) to prescribe places of import and export by road and rail and the routes to be used for the import and export of goods by road;

(6) to prescribe customs airports for the import or export of goods by air;

(7) to prescribe inland customs stations at which customs duties may be collected;

(7a) to prescribe, for any purpose under this Act, places other than those mentioned in paragraphs (4), (5), (6) and (7);

(8) to prescribe the days and times during which any customs office, customs station or customs or licensed warehouse may be open for business and the times during which any goods may be landed, shipped or loaded at any customs port or customs airport or imported or exported by road at any place of import and export;

(9) to prescribe the rates of overtime fees to be paid by the masters or agents of vessels or by pilots of aircraft or agents of aircraft or by the persons in charge of vehicles or by the importers or exporters of goods or their agents in respect of the services of officers of customs rendered on request beyond the ordinary hours prescribed and the conditions under which such overtime may be permitted;

(10) to provide for the control by officers of customs of traffic carried on in coasting vessels in the territorial waters;

(11) to prescribe the flag to be flown by vessels employed for the prevention of smuggling;

(12) to prescribe the forms to be used under this Act;

(13) to regulate the deposit, custody and withdrawal of goods in and from customs and licensed warehouses and the management and control of the same;

(14) to regulate the issue of licences;

(15) to prescribe the fees, if any, to be paid for permits and licences, other than warehouse licences;

(16) to prescribe the stock books to be kept by licensees and the method of keeping the same;

(17) to prescribe the method of importing, exporting, transporting or removing any goods under a licence or permit;

(18) to prescribe the manner in which the packages of goods imported or exported shall be marked and numbered and the manner in which the invoices shall be prepared;

(19) to regulate the manner in which goods may be transhipped or goods in transit may be moved;

(20) to prescribe customs areas and to regulate or prohibit, either absolutely or conditionally, the movement of goods or persons within such areas for the purposes of this Act;

(21) to prescribe the manner in which intoxicating liquor shall be denatured in customs or licensed warehouse;

(22) to regulate the blending, compounding, varying and bottling of intoxicating liquor in customs or licensed warehouse;

(23) to prohibit the payment of drawback upon the re-exportation of any specified goods or class of goods;

(24) to specify the goods dutiable on import in respect of which drawback may be allowed on re-export as part or ingredient of any goods manufactured in Malaysia and to fix the rate of drawback thereon;

(25) to prescribe the conditions under which any goods may be moved in transit through Malaysia;

(26) to prescribe the offences which may be compounded and the manner in which, and the officer of customs by whom, they may be compounded;

(27) to define for the purposes of this Act any goods;

(28) to prescribe penalties for any contravention or failure to comply with any of the provisions of any regulation made under this section or with the restrictions of conditions of any licence or permission granted under any such regulations:
Provided that no such penalty exceed the penalty prescribed under section 138;

(29) to prescribe permits and other documents to be carried by local craft or barges transporting cargo from or to vessels in a customs port;

(30) to prescribe the manner in which dutiable or prohibited goods shall or shall not be packed, and to regulate or prohibit the inclusion of dutiable or prohibited goods in the same package or receptacle with non-dutiable goods;

(31) to prescribe standard containers in which dutiable goods shall be exported;

(32) to regulate the erection, inspection, supervision, management and control of premises licensed under section 65a and the fittings, implements, machinery and apparatus maintained therein;

(33) to regulate the hours during which manufacture may or may not take place and during which goods may be removed from premises licensed under this Act;

(34) to prescribe what accommodation any person licensed under section 65a shall provide free of cost for such proper officers as the Director General may deem to be necessary for the control of the licensed premises;

(35) to regulate the conduct of all matters relating to duty free shops;

(35a) to regulate the movement of goods into and from the Joint Development Area;

(35b) to determine the customs value of imported goods;

(35c) to regulate the conduct of all matters relating to customs rulings;

(35d) to prescribe and impose fees relating to customs rulings and provide the manner for collecting and disbursing such fees;

(35e) to prescribe the forms to be used for the purpose of customs rulings;

(36) generally to give effect to the provisions of this Act.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/143.Appeal from decision of Director General

Part XVI GENERAL
143. Appeal from decision of Director General
Any person aggrieved by the decision of the Director General may, except in any matter relating to compound or subsection 128(3), within thirty days from the date of the notification in writing of the decision to him, appeal to the Tribunal, and the decision of the Tribunal shall be final.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/143a.Omitted or Deleted Section

143a. Omitted or Deleted Section
(Deleted by Act A1282)
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/144.Power of Director General to change fees

144. Power of Director General to change fees
The Director General may charge such fee as he may consider reasonable in respect of any act or service done or rendered by the Customs Department which is not required to be done or rendered under this Act and for which no fee is prescribed by any written law.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/145.Forms to be used

145. Forms to be used

Where any forms have been prescribed under the provisions of paragraph (12) of section 142, no person shall, for the purposes of this Act use any form which is not printed or issued by authority of the Director General:
Provided that the Director General may, at his discretion and subject to such conditions as he may deem fit to impose, permit any person to use forms which are not so printed or issued as aforesaid, or permit the use of any form submitted through an electronic data interchange.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/146-153.Interpretation

Part XVII SPECIAL PROVISIONS DEALING WITH PENANG

146-153. Interpretation
(Deleted).
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/154.Interpretation

Part XVIII SPECIAL PROVISIONS DEALING WITH LABUAN

154. Interpretation
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 dan Daat;

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

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/155.Customs duties on goods imported into or exported from Labuan or transported to or from Labuan from or to the principal customs area

155. Customs duties on goods imported into or exported from Labuan or transported to or from Labuan from or to the principal customs area
(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 (11)(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).

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/156.Transportation of goods to or from Labuan from or to the principal customs area

156. Transportation of goods to or from Labuan from or to the principal customs area
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

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/157.Declaration of goods transported from Labuan to the principal customs area

157. Declaration of goods transported from Labuan to the principal customs area
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.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/158.Dutiable goods to be deemed to be non-dutiable while in Labuan

158. Dutiable goods to be deemed to be non-dutiable while in Labuan
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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/159.Collection of duties in Labuan

159. Collection of duties in Labuan
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. 

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/160.Application of Part X to goods transported to Labuan

160. Application of Part X to goods transported to Labuan
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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/161.Agreements between Sabah and Sarawak relating to movement of goods

Part XIX SPECIAL PROVISIONS DEALING WITH SABAH AND SARAWAK
161. Agreements between Sabah and Sarawak relating to movement of goods
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.
Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/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

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
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. 

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163.Time and manner of payment of duty in Sarawak

163. Time and manner of payment of duty in Sarawak
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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163a.Interpretation

Part XIXA SPECIAL PROVISIONS DEALING WITH LANGKAWI
163a. Interpretation
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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163b.Customs duties relating to Langkawi

163b. Customs duties relating to Langkawi
(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 (2), (3), (4) and (5) of section 11 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).

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/163c.Transportation of goods to or from Langkawi from or to the principal customs area

163c. Transportation of goods to or from Langkawi from or to the principal customs area
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, the provisions of 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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/163d.Declaration of goods transported from Langkawi into the principal customs area

163d. Declaration of goods transported from Langkawi into the principal customs area
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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163e.Dutiable goods to be deemed to be non-dutiable while in Langkawi

163e. Dutiable goods to be deemed to be non-dutiable while in Langkawi
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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163f.Collection of duties in Langkawi

163f. Collection of duties in Langkawi
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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163g.Application of Part X to goods transported to Langkawi

163g. Application of Part X to goods transported to Langkawi
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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163h.Movement of goods into or from Joint Development Area
Part XIXB SPECIAL PROVISION DEALING WITH THE JOINT DEVELOPMENT AREA

163h. Movement of goods into or from Joint Development Area
(1) The movement of goods from a country other than Malaysia or the Kingdom of Thailand or from a licensed warehouse of Malaysia or the Kingdom of Thailand into the Joint Development Area shall be deemed to be an importation of such goods into the Joint Development Area.

(2) The movement of goods produced in the Joint Development Area from the Joint Development Area into Malaysia, the Kingdom of Thailand or any other country shall be deemed to be an exportation of such goods from the Joint Development Area.

(3) The movement of goods from Malaysia or the Kingdom of Thailand into the Joint Development Area for use in the Joint Development Area and the movement of such goods from the Joint Development Area into Malaysia or the Kingdom of Thailand shall be deemed to be an internal movement of such goods.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163i.Customs duty payable on importation into or exportation from Joint Development Area

163i. Customs duty payable on importation into or exportation from Joint Development Area
(1) Import duty shall be payable on all goods imported into the Joint Development Area.
(2) Export duty shall be payable on all goods exported from the Joint Development Area.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163j.Interpretation

Part XIXC SPECIAL PROVISIONS DEALING WITH TIOMAN

163j. Interpretation
In this Part, unless the context otherwise requires--

"Tioman"
means the Island of Tioman and the islands of Soyak, Rengis, Tumok, Tulai, Chebeh, Labas, Sepoi and Jahat;

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

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163k.Customs duties relating to Tioman
163k. Customs duties relating to Tioman
(1) Notwithstanding anything to the contrary contained in this Act--
(a) no import duty shall be payable upon any goods imported into Tioman, 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 Tioman, other than 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 Tioman 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 Tioman 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 Tioman to the principal customs area. 

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

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

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS ACT 1967 ACT 235,,/163l.Transportation of goods from or to Tioman to or from the principal customs area

163l. Transportation of goods from or to Tioman to or from the principal customs area
Where goods are transported--
(a) from Tioman to the principal customs area; or 

(b) from the principal customs area to Tioman, 
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, the provisions of Part XII shall apply to goods transported to or from Tioman from or to the principal customs area and to persons and vehicles, vessels and aircraft transporting such goods as if Tioman were a place outside Malaysia.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163m.Declaration of goods transported from Tioman to the principal customs area

163m. Declaration of goods transported from Tioman to the principal customs area
The person in charge of any vessel or aircraft on which goods are transported from Tioman 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.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163n.Dutiable goods to be deemed to be non-dutiable while in Tioman

163n. Dutiable goods to be deemed to be non-dutiable while in Tioman

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

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163o.Collection of duties in Tioman

163o. Collection of duties in Tioman
In making regulations under section 142, the Minister may provide for the collection in Tioman of the customs duties payable in respect of goods transported or about to be transported from or to Tioman to or from the principal customs area.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/163p.Application of Part X to goods transported to Tioman

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

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/164.Interpretation

Part XX SINGAPORE PREVENTIVE VESSELS
164. Interpretation
In this Part--

"Singapore preventive vessel"
means any vessel owned or employed by the Government of Singapore for the prevention of smuggling;

"preventive flag"
means a flag prescribed under the provision of paragraph (11) of section 142.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/165.Powers of master of Singapore preventive vessels

165. Powers of master of Singapore preventive vessels
It shall be lawful for the master or other persons having the charge or command of a Singapore preventive vessel, on hoisting a preventive flag, to exercise with such assistance as he may consider necessary within the territorial waters or upon any vessel or islet therein, or upon any landing place or wharf abutting thereon, all the powers conferred by sections 109, 110, 114 and subsection 116(1).

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/166.How person arrested dealt with

166. How person arrested dealt with
Every person arrested and every article seized under the powers conferred by section 165 shall, without unnecessary delay, be taken to a police station or to a customs office.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/167.Offence

167. Offence
Any person who obstructs or hinders any person lawfully exercising any of the powers conferred by section 165 or any person acting in his assistance shall be guilty of an offence against this Act.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/168.Master and crew of Singapore preventive vessel to be public servants

168. Master and crew of Singapore preventive vessel to be public servants
The master or other person having the charge or command of a Singapore preventive vessel and all members of the crew there of shall, while such vessel is within the territorial waters, be deemed to be public servants within the meaning of the Penal Code.

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS

ACT 1967 ACT 235,,/169.Repeal and saving

Part XXI REPEAL

169. Repeal and saving
(1) The written laws specified in the Schedule are hereby repealed.
(2) Unless the contrary intention appears in this Act--
(a) all persons, things and circumstances appointed or created by or under any of the laws repealed by subsection (1) or existing or continuing under any of such laws immediately before the commencement of this Act shall, under and subject to this Act and regulations made thereunder, continue to have the same status, operation and effect as they respectively would have had as if such laws had not been so repealed; and 

(b) in particular and without effecting the generality of paragraph (a) such repeal shall not affect licences, permits, appointments, orders, rules and regulations issued or made under or by virtue of the aforesaid laws and in force immediately before the commencement of this Act and such licences, permits, appointments, orders, rules and regulations shall remain in force and shall continue to remain in force as if severy such licence, permit, appointment, order, rule or regulation were issued or made under and by virtue of this Act until replaced or revoked by any licence, permit, appointment, order, rule or regulation made under or by virtue of this Act. 
 

Unannotated Statutes of Malaysia - Principal Acts/CUSTOMS ACT 1967 Act 235/CUSTOMS