Customs
1
LAWS OF MALAYSIA
REPRINT
Act 235
CUSTOMS ACT 1967
Incorporating all amendments up to 1 January 2006
PUBLISHED BY
THE COMMISSIONER OF LAW REVISION, MALAYSIA
UNDER THE AUTHORITY OF THE REVISION OF LAWS ACT 1968
IN COLLABORATION WITH
PERCETAKAN NASIONAL MALAYSIA BHD
2006
2
CUSTOMS ACT 1967
... ... ... ... ... ... 1967 (Act No. 62 of
First enacted
1967)
Revised
... ... ... ... ... ... ... 1980 (Act 235 w.e.f.
17 July 1980)
PREVIOUS REPRINT
First Reprint
...
...
...
...
...
2000
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LAWS OF MALAYSIA
Act 235
CUSTOMS ACT 1967
ARRANGEMENT OF SECTIONS
PART I
PRELIMINARY
Section
1.
Short title
2.
Interpretation
PART II
APPOINTMENT AND POWERS OF OFFICERS
3.
Appointment of Director General, Deputy Director General and other
officers
4.
Appointment of Customs Officers
5.
Investment of powers of senior officer of customs by Director General
6.
Officers of customs to be public servants
7.
Officers of customs exempted from serving as jurors or assessors
8.
Powers of District Officers, Assistant District Officers and Police Officers
8A. Minister may prescribe uniforms, etc.
9.
Badges and authority cards to be produced
9A. Unlawful use, possession, etc., of uniform, etc.
10.
Persons employed on customs duty to be deemed proper officers of
customs for such service
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Laws of Malaysia
ACT 235
PART III
LEVYING OF CUSTOMS DUTIES
Section
11.
Power of Minister to fix customs duties by orders to be approved by
the Dewan Rakyat
12.
Power to fix value
13.
Classification and valuation by proper officer of customs
13A. Payment of customs duty under protest
13B. Director General to determine questions on classification and valuation
14.
Powers of Minister to exempt
14A. Minister may remit customs duties
15.
Reimposition of duty
16.
Return of duty or other charges overpaid or erroneously paid
17.
Payment of duty, etc., short paid or erroneously refunded
17A. Recovery of customs duties from persons leaving Malaysia
18.
Remission of import duty on goods lost, damaged or destroyed before
removal from customs control
19.
Calculation of customs duty
20.
Calculation of export duty
21.
Time of importation and exportation when duty is imposed or repealed
22.
Questions in respect of goods deemed to be dutiable
22A. Certificate of Director General admissible in evidence
22B. Recovery of customs duty as a civil debt
22C. Joint and several liability of director, etc.
PART IV
IMPORTATION AND EXPORTATION
23.
Time and place of landing goods inwardly
24.
Places of landing of goods imported by air
25.
Time and place of import by rail or road
26.
Time and place of loading goods for export by sea
27.
Transportation by sea of goods liable to export duty to another customs
port
Customs
5
Section
28.
Time and place of export by rail or road
29.
Exportation by air
29A. Importation or exportation by pipeline
30.
Exemption from provisions of sections 23, 24, 25, 26, 28 and 29
31.
Power of Minister to prohibit imports or exports
32.
Transportation by sea of goods of a class the export of which is prohibited
33.
Saving in respect of certain navigable rivers
34.
Power of Director General to require security
35.
Presumption as to export
PART V
PORT CLEARANCES
36.
Arriving vessels, unless exempted, to be reported, and produce papers
37.
No vessel unless exempted, to sail without port clearance
38.
Master to attend and answer questions when applying for port clearance,
and deliver documents
39.
Vessels exempted from requiring port clearance
40.
Master of vessel not sailing within 48 hours of port clearance to report
to proper officer of customs
41.
When clearance may be refused
42.
Application to aircraft
PART VI
GENERAL PROVISIONS AFFECTING VESSELS IN
TERRITORIAL WATERS
43.
Master of vessel to obey signals from preventive vessels and instructions
by an officer of customs
44.
Hovering
45.
Goods unaccounted for to be deemed uncustomed
46.
Missing goods deemed to have been illegally landed
47.
Proper officer of customs may board vessel in a customs port
48.
Power to seal up and secure hatchways goods, etc., and use of ship's
stores
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Laws of Malaysia
ACT 235
Section
49.
Prohibition of carriage of dutiable goods in local craft
50.
Bulk not to be broken, etc.
51.
Application to aircraft
PART VII
MANIFESTS
52.
Master of arriving vessel to present inward manifest
53.
Provision for cases where all particulars are not known
54.
Person in charge of local craft to make declaration on arrival
55.
Correction to be made on completion of discharge
56.
Pilot or agent of arriving aircraft to present inward manifest
57.
Outward manifest of vessel to be presented
58.
Person in charge of local craft to make declaration before departure
59.
Pilot of departing aircraft to present outward manifest
60.
Station-master to produce railway invoices and waybills
61.
Local craft arriving at or leaving certain navigable rivers
62.
Saving in respect of exempted vessels and certain aircraft
PART VIII
WAREHOUSING
63.
Minister may establish customs warehouses
64.
Goods imported or exported from a collection station
65.
Licensed warehouse
65A. Manufacture and other operations in relation to goods in licensed
warehouse
65B. Liquidator of company to give notice of winding-up, and set aside duty
65C. Appointment of receiver to be notified to the Director General
65D. Licensing of duty free shop
65E. Licensing of inland clearance depot
66.
Dutiable goods to be deposited in a warehouse on arrival
67.
Warehouse deposit receipts
Customs
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Section
68.
Power to open and examine packages
69.
Detention of goods where doubt exists
70.
Protection of Government from liability
71.
Protection of officers of customs from liability
72.
Payment of warehouse rent
73.
Dangerous goods
74.
Government lien over goods deposited in a customs warehouse
75.
Removal of dutiable goods from a warehouse
76.
Landing of goods for transhipment
77.
Weighing and handling fees
PART IX
DECLARATION OF GOODS
A--Dutiable goods
78.
Declaration of dutiable goods imported
79.
Declarations to give a full and true account
80.
Declaration of dutiable goods to be exported
B--Non-dutiable goods
81.
Declaration of non-dutiable goods imported by sea or air
82.
Declaration of non-dutiable goods imported by rail
83.
Declaration of non-dutiable goods imported by road
84.
Declaration on non-dutiable goods exported by sea or air
85.
Declaration of non-dutiable goods exported by rail
86.
Declaration of non-dutiable goods exported by road
87.
Declarations to give a full and true account
87A. Provisional declaration of exported goods
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Laws of Malaysia
ACT 235
C--General Provisions
Section
88.
Goods which have been declared at a collection station exempted
89.
Saving provision
90.
Control of agents
91.
Person in charge of goods imported, etc., by road to be deemed agents
91A. Licensed carrier
92.
Declaration to be made in duplicate
PART X
DRAWBACK
92A. Definition of "re-export" in sections 93, 94 and 99
93.
Conditions under which drawback may be paid
94.
Declaration by claimant
95.
Drawback on destroyed goods
96.
Refund to visitors and owners of samples
97.
Relief from duty on goods temporarily imported
98.
Export and reimport of trade sample free of duty
99.
Drawback on imported goods used in manufacture or in packing
PART XI
MISCELLANEOUS PROVISIONS
100.
Documents to be produced on demand
100A. Records of imported goods
101.
Persons legally bound to give information
102.
Service of notices
103.
Baggage of passengers
104.
The proper officer of customs may take samples
105.
Packing of dutiable goods
106.
Addition or deduction of new or altered duties in the case of contract
Customs
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PART XII
INSPECTION, INVESTIGATION, SEARCH, SEIZURE
AND ARREST
Section
106A. Access to places or premises
106B. Power of investigation
107.
Magistrate may issue search warrant
108.
When search may be made without warrant
109.
Power to search vessels and aircraft
110.
Proper officer of customs to exercise powers of search
111.
Officers of customs may stop and search conveyances
111A. Power to set up roadblocks
111B. Access to recorded information or computerized data
112.
Power to open packages and examine goods
113.
Search of persons arriving in Malaysia
114.
Seizure of goods the subject of an offence
115.
Return or disposal of movable property
115A. Production of a certificate of an analyst, or a senior officer of customs,
or a person authorized by the Minister
116.
Powers of arrest
116A. Power to examine persons
116B. Admissibility of statements in evidence
116C. Procedure where investigation cannot be completed within twenty-four
hours
116D. Diary of proceedings in investigation
PART XIII
PROVISIONS AS TO TRIALS AND PROCEEDINGS
117.
(Deleted)
118.
Magistrate of the First Class to have full jurisdiction
119.
Burden of proof
120.
Proportional examination of goods seized to be accepted by courts
121.
Evidence of analysis may be given in writing
122.
Proof as to registration or licensing of vessels and conveyances in
Malaysia or Singapore
122A. Proof as to tonnage or build of a craft
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Laws of Malaysia
ACT 235
Section
122B. Proof as to accuracy of a compass radar, etc.
122C. Proof as to countervailing and anti-dumping duties payable
122D. Proof as to accuracy of a meter or other device for measuring petroleum
123.
Imprisonment for non-payment of fine
124.
Manner of seizure not to be enquired into on trial before court or on
appeal to High Court
124A. Obligation of secrecy
125.
Protection of informers from discovery
125A. Confidentiality of information
126.
Goods liable to seizure liable to forfeiture
127.
Court to order disposal of goods seized
128.
Goods seized or in respect of which there is no prosecution, or the
proceeds of sale thereof, are forfeited if not claimed within one month
129.
Goods or amount secured may be delivered or refunded to the owner
or other person
130.
Conviction under other law
131.
Compounding of offences
132.
No costs of damages arising from seizure to be recoverable unless
seizure without reasonable or probable cause
PART XIV
OFFENCES AND PENALTIES
133.
Penalty on making incorrect declarations and on falsifying documents
134.
Penalty on refusing to answer questions or on giving false information
135.
Penalty for various smuggling offences
136.
Penalty for assaulting or obstructing officers of customs and rescuing
goods
137.
Penalty for offering or receiving bribes
138.
Penalty for offences not otherwise provided for