EXCISE ACT 1976

LAWS OF MALAYSIA ONLINE VERSION OF UPDATED TEXT OF REPRINT Act 176 EXCISE ACT 1976 As at 30 December 2023 This text is ONLY AN UPDATED TEXT of the Excise Act 1976 by the Attorney General’s Chambers. Unless and until reprinted pursuant to the powers of the Commissioner of Law Revision under subsection 14(1) of the Revision of Laws Act 1968 [Act 1], this text is NOT AN AUTHENTIC TEXT. 2 EXCISE ACT 1976 … … … ... Date of Royal Assent Date of publication in the Gazette … … … … Latest amendment made by Act 851 which came into operation on 21 June 1976 24 June 1976 … … … … 30 December 2023 PREVIOUS REPRINTS First Reprint… ... ... ... 2001 Second Reprint ... ... ... 2006 3 LAWS OF MALAYSIA Act 176 EXCISE ACT 1976 ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1. Short title, commencement and application 2. Interpretation PART II APPOINTMENTS OF OFFICERS 3. Functions of Director General 4. Deputy Director General and other officers to have powers of Director General 4A. Powers of police officers 5. Authority cards, etc., to be produced PART IIA CUSTOMS RULING AND PUBLIC RULING 5A. Application for customs ruling 5 B. Making of customs ruling 5 C. Amendment, modification or revocation of customs ruling 5D. Director General to declare rulings to be null, etc. 5 E. Receiving of two customs rulings 5F. Public ruling 4 Laws of Malaysia ACT 176 PART III LEVYING OF EXCISE DUTIES Section 6. Power of Minister to fix the rates of excise duties 6A. No excise duty levied on goods bona fide in transit and transhipment 7. Value of goods for purposes of duty 8. Assessment of duty 8A. Payment of excise duty under protest 8 B. Director General to determine questions on classification and valuation 9. Power of the Director General to reassess 10. Power of Minister to prescribe charges for assessment 11. Exemption of excise duties 11A. Minister may remit excise duty, etc. 12. Re-imposition of duty 13. Refund of duty or other charges overpaid or erroneously paid 14. Remission of duty on goods damaged, destroyed or lost before removal from excise control 15. Payment of duty, etc. short paid or erroneously refunded 15A. Recovery of excise duty, etc. from persons leaving Malaysia 15B. Recovery of excise duty, etc., as a civil debt 16. Rate of excise duty 17. Imposition or abolition of excise duty 18. Question in respect of goods deemed to be dutiable 18A. Certificate of Director General admissible in evidence 19. Drawback 19A. Drawback on imported goods 19B. Declaration by claimant 19C. Definition of “re-export” in sections 19A and 19B 19D. (Deleted) 19E. Refund to visitors and owners of samples Excise 5 Section 19F. Relief from duty on goods temporarily imported 19G. Offsetting of drawback or refund against amount owing PART IV MANUFACTURE OF DUTIABLE GOODS 20. Licence to distil, ferment or otherwise manufacture dutiable goods 21. No person except a licensed manufacturer to keep a still, etc. 22. Exemptions 23. Removal of dutiable goods from licensed premises 23A. Liquidator of company to give notice of winding up and set aside duty 23B. Appointment of receiver to be notified to the Director General PART V STORAGE OF DUTIABLE GOODS 24. (Deleted) 25. Warehouse licences 26. Storage and possession of dutiable goods 27. Deposit and removal of dutiable goods 27A. Depositing goods into warehouse 27AB. Deposit of goods in a warehouse or other place approved by the Director General 27B. Power to open and examine packages 27C. Detention of goods where doubt exists 28. Removal of dutiable goods from excise control 29. Payment of dues in public excise warehouse PART VI PETROLEUM AND PETROLEUM PRODUCTS 30. Method of payment of excise duty 6 Laws of Malaysia ACT 176 PART VII LICENSING Section 31. Appointment of Licensing Boards 32. Retail sale to be licensed 33. Sale by wholesale to be licensed 34. Storage of intoxicating liquors on which duty has been paid 35. Type of licences 36. Licensee to keep accounts, etc. 37. Licensee not to keep dutiable liquor on premises 38. Unlicensed person not to exhibit sign PART VIII TODDY 39. Toddy Regulations 40. Penalties PART VIIIA GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS 40A. Goods unaccounted for to be deemed unexcisable 40B. Prohibition of carriage of dutiable goods in local craft 40C. Application to aircraft PART VIIIB DECLARATION OF GOODS 40D. Declaration of dutiable goods on import 40E. Declaration to give a full and true account Excise 7 Section 40F. Goods which have been declared at collection stations, passengers’ baggage and postal good, etc., exempted 40G. Copies of declaration PART IX MISCELLANEOUS PROVISIONS 41. Persons bound to give information 41A. Documents to be produced on demand 41B. Records relating to excise matters 41BA. Requirement to provide translation 41C. Stationmaster to produce railway invoices and waybills 41D. Goods not accounted for in manifest 42. Service of notices, etc. 42A. Baggage of passengers 42B. Packing of dutiable goods 43. Proper Officer may take samples 44. Access to places or premises 44A. Power of Director General to require security 44AA. Power to extend period 44AB. Power to modify terms and conditions 44B. Protection against suit and legal proceedings 45. Addition or deduction of new or altered duties in the case of contract 46. Employees may transact business 47. Review of and appeal against decision of the Director General 47A. (Deleted) 48. Forms to be used 49. Protection of Government and officers 50. Fees for services 8 Laws of Malaysia ACT 176 PART X INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST Section 50A. Power of enforcement, investigation and inspection 50B. Additional powers 51. Magistrate may issue search warrant 52. When search may be made without warrant 53. Power to stop and search vehicles, vessels and aircraft 53A. Access to recorded information or computerised data 53B. Power to open packages and examine goods 53C. Search of persons arriving in Malaysia 54. Seizure of goods the subject of an offence 55. Return or disposal of goods 55A. Production of certificate of an analyst, or a senior officer of excise, or a person authorized by the Minister 56. Powers of arrest 56A. Power to examine persons 56B. Admissibility of statements in evidence 56C. Procedure where investigation cannot be completed within twenty-four hours 56D. Diary of proceedings in investigation 56E. Evidence of agent provocateur admissible PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS 57. (Deleted) 58. Magistrate of the First Class to have full jurisdiction 59. Burden of proof 59A. Court order 60. Proportional examination of goods seized to be accepted by Court Excise 9 Section 61. Evidence of analysis may be given in writing 61A. Evidential provisions 62. Proof as to registration or licensing of conveyances in Malaysia and Singapore 62A. Proof as to tonnage or build of a craft 62B. Proof as to accuracy of a compass, radar, etc. 62C. Proof as to countervailing, anti-dumping and safeguard duties payable 63. Manner of seizure not to be enquired into on trial or on appeal to High Court 63A. Obligation of secrecy 64. Protection of informers from discovery 64A. Confidentiality of information 65. Goods liable to seizure liable to forfeiture 66. Court to order disposal of goods seized 67. Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed within one month 68. Goods or amount forfeited may be delivered or refunded to the owner or other person 69. Compounding of offences 69A. Cost of holding goods, document or thing seized 70. No costs of damages arising from seizure to be recoverable unless seizure without reasonable cause PART XII OFFENCES AND PENALTIES 71. Penalty on making incorrect statements and on falsifying documents 72. Special provision relating to incorrect statements, etc., under section 71 73. Penalty on refusing to answer questions or on giving false information 74. Penalty on evasion of excise duty and on illegal manufacture of dutiable goods 10 Laws of Malaysia ACT 176 Section 74A. Penalty for offences relating to data stored in computer 74B. Penalty for offence relating to claims for drawback 74C. Penalty for offence relating to claims for refund 75. Penalty for possession of still, etc. 76. Penalty for sale of liquor without licence 77. Penalty for assaulting or obstructing excise officers and rescuing goods 78. Penalty for receiving or offering bribes and abuse of authority 79. Penalty for offences not otherwise provided for 80. Attempts and abetment 81. Imprisonment for non-payment of fine 81A. Joint and several liability of director, etc. 82. Offences by bodies of persons and by servants and agents 82A. Excise duty, etc., to be payable notwithstanding any proceedings, etc. 83. Rewards 84. Action of public officer no offence PART XIII REGULATIONS 85. Power to make regulations 86. Power of delegation PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN 87. Interpretation 88. Dutiable goods in Labuan 89. Goods manufactured in Labuan shall be deemed to be manufactured outside Malaysia 90. Goods manufactured in other territories of Malaysia shall be deemed to be export when moved into Labuan Excise 11 Section 90A. Excise duties on goods imported into Labuan or transported to or from Labuan or to the principal customs area 90B. Transportation of goods to or from Labuan from or to the principal customs area 90C. Declaration of goods transported from Labuan to the principal customs area 90D. Dutiable goods to be deemed to be non-dutiable while in Labuan 90E. Collection of duties in Labuan 90F. Application of provisions relating to drawback to goods transported to Labuan PART XV SPECIAL PROVISIONS DEALING WITH SABAH AND SARAWAK 91. Agreements between Sabah and Sarawak relating to movement of goods PART XVA SPECIAL PROVISIONS DEALING WITH LANGKAWI 91A. Interpretation 91B. Dutiable goods in Langkawi 91C. Goods manufactured in Langkawi shall be deemed to be manufactured outside Malaysia 91D. Goods manufactured in other territories of Malaysia shall be deemed to be export when moved to Langkawi 91DA. Excise duties relating to Langkawi 91DB. Transportation of goods to or from Langkawi from or to the principal customs area 91DC. Declaration of goods transported from Langkawi to the principal customs area 91DD. Dutiable goods to be deemed to be non-dutiable while in Langkawi 12 Laws of Malaysia ACT 176 Section 91DE. Collection of duties in Langkawi 91DF. Application of provisions relating to drawback to goods transported to Langkawi PART XVB SPECIAL PROVISIONS DEALING WITH TIOMAN 91E. Interpretation 91F. Dutiable goods in Tioman 91G. Goods manufactured in Tioman shall be deemed to have been manufactured outside Malaysia 91H. Goods manufactured in other territories of Malaysia shall be deemed to have been exported when moved to Tioman 91I. Excise duties relating to Tioman 91J. Transportation of goods to or from Tioman from or to the principal customs area 91K. Declaration of goods transported from Tioman to the principal customs area 91L. Dutiable goods to be deemed to be non-dutiable while in Tioman 91M. Collection of duties in Tioman 91N. Application of provisions relating to drawback to goods transported to Tioman PART XVC SPECIAL PROVISION DEALING WITH THE JOINT DEVELOPMENT AREA 91O. Movement of goods into or from Joint Development Area 91P. Excise duty payable on importation into Joint Development Area PART XVD SPECIAL PROVISIONS DEALING WITH PANGKOR 91Q. Interpretation Excise 13 Section 91R. Dutiable go