CUSTOMS ACT 1967

LAWS OF MALAYSIA ONLINE VERSION OF UPDATED TEXT OF REPRINT Act 235 CUSTOMS ACT 1967 As at 30 December 2023 This text is ONLY AN UPDATED TEXT of the Customs Act 1967 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 CUSTOMS ACT 1967 First enacted … … … ... 1967 (Act No. 62 of 1967) Revised … … … ... 1980 (Act 235 w.e.f. 17 July 1980) Latest amendment made by Act 851 which came into operation on … … … ... 30 December 2023 PREVIOUS REPRINTS First Reprint … … … … … 2000 Second Reprint … … … … … 2006 3 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 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 4 Laws of Malaysia ACT 235 PART IIA CUSTOMS RULING AND PUBLIC RULING Section 10A. Application for customs ruling 10B. Making of customs ruling 10C. Amendment, modification or revocation of customs ruling 10D. Director General to declare rulings to be null, etc. 10E. Receiving of two customs rulings 10F. Public ruling PART III LEVYING OF CUSTOMS DUTIES 11. Power of Minister to fix customs duties by orders 11A. No customs duty levied on goods bona fide in transit and transhipment 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 duty, etc. 15. Reimposition of duty 16. Refund of duty or other charges overpaid or erroneously paid 17. Payment of duty, etc., short paid or erroneously refunded 17A. Recovery of customs duty, etc. from persons leaving Malaysia 17B. Payment by instalments 18. Remission of import duty on goods damaged, destroyed or lost before removal from customs control 19. Calculation of customs duty 20. Calculation of export duty Customs 5 Section 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, etc., 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 28. Time and place of export by rail or road 29. Exportation by air 29A. Importation or exportation by pipeline 29B. Importation or exportation by other means 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 IVA TRANSIT AND TRANSHIPMENT 35A. Transits allowed 35B. Commencement and completion of transit procedure 6 Laws of Malaysia ACT 235 Section 35C. Safeguard against any unauthorized interference with goods in transit 35D. Determination of customs ports and airports for transit 35E. Determination on routes for transit 35F. Persons entitled to submit declaration for transit 35G. Movement of goods in transit 35H. Licensed carrier 35I. Transhipment goods to be deposited in warehouse 35J. Commencement and completion of transshipment procedures 35K. Safeguard against any unauthorized interference with goods under transhipment 35L. Non-compliance with completion periods 35M. Delivery of goods for transhipment for loading on board outgoing vessel or aircraft 35N. Responsibilities of licensee, owner or person handling goods for transhipment 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. Port clearance before departure 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 Customs 7 PART VI GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS Section 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 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 or agent of arriving vessel to present complete manifest 53. (Deleted) 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 complete 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 8 Laws of Malaysia ACT 235 PART VIII WAREHOUSING Section 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 65AA. Remission on waste or refuse from goods undergoing process 65AB. Deficiency in quantity of dutiable goods at licensed manufacturing warehouse 65AC. Licensee to provide customs office and facilities 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 65F. Deposit of goods in a warehouse or other place approved by the Director General 66. Depositing goods into warehouse 67. Warehouse deposit receipts 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. (Deleted) 77. Weighing and handling fees Customs PART VIIIA PETROLEUM SUPPLY BASE Section 77A. Interpretation 77B. Licensing of petroleum supply base 77C. Release of goods from petroleum supply base 77D. Exemption from a payment of customs duty 77E. Remission of customs duty 77F. Deficiency in quantity of dutiable goods at petroleum supply base PART IX DECLARATION OF GOODS A—Dutiable goods 78. Declaration of dutiable goods on import 78A. Payment of duties of imported goods 78B. Declaration of dutiable goods before arrival 78C. Abandoned goods 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 9 10 Laws of Malaysia ACT 235 C—General Provisions Section 87A. Provisional declaration 88. Goods which have been declared at a collection station exempted 88A. Deferred payment 88B. Simplified procedures for accredited person 89. Saving provision 90. Customs agent 91. Person in charge of goods imported, etc., by road to be deemed agents 91A. (Deleted) 92. Declaration to be made in copies PART X REFUND AND DRAWBACK OF DUTY 92A. Definition of “re-export” in sections 93, 94 and 99 93. Conditions under which drawback may be paid 94. Declaration by claimant 95. (Deleted) 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 99A. Offsetting of drawback or refund against amount owing PART XI MISCELLANEOUS PROVISIONS 100. Documents to be produced on demand 100A. Records relating to customs matters 100B. Requirement to provide translation 101. Persons legally bound to give information Customs 11 Section 102. Service of notices 102A. Submission of list of passengers and crews 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 PART XII INSPECTION, INVESTIGATION, SEARCH, SEIZURE AND ARREST 106A. Access to place or premises 106B. Power of enforcement, investigation and inspection 106C. Additional powers 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 111C. Power to intercept communications 112. Power to open packages and examine goods 113. Search of persons etc., arriving in Malaysia 114. Seizure of goods the subject of an offence 114A. No costs or damages arising from entry, search or seizure to be recoverable 115. Return or disposal of goods 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 12 Laws of Malaysia ACT 235 Section 116B. Admissibility of statements in evidence 116C. Procedure where investigation cannot be completed within twenty-four hours 116D. Diary of proceedings in investigation 116E. Evidence of agent provocateur admissible PART XIII PROVISIONS AS TO TRIALS AND PROCEEDINGS 117. (Deleted) 118. Magistrate of the First Class to have full jurisdiction 119. Burden of proof 119A. Court order 120. Proportional examination of goods seized to be accepted by courts 121. Evidence of analysis may be given in writing 121A. Admissibility of statements and documents of persons who are dead or cannot be traced, etc. 121B. Evidential provisions 122. Proof as to registration or licensing of conveyances in Malaysia or Singapore 122A. Proof as to tonnage or build of a craft 122B.