Excise Act 1976, Part I — Preliminary (s 1–s 2) — Laws of Malaysia

Short title and application

s 1

(1) This Act may be cited as the Excise Act 1976. (2) This Act shall apply throughout Malaysia.

Interpretation

(1) In this Act unless the context otherwise requires— “agent” has the meaning assigned by subsection 2(1) of the Customs Act 1967 [Act 235]; “aircraft” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “alcohol” means ethyl alcohol; “beer” includes ale, stout, porter and all other fermented liquors made from malt; “bottle” includes any container, not exceeding half a gallon in capacity, for intoxicating liquor capable of being corked or sealed, and “bottling” shall be construed accordingly; “cigarette” means a cigarette prepared from tobacco either with or without any other added ingredient and includes any form of tip and the paper thereof; “collection station” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “computer” has the meaning assigned thereto in section 3 of the Evidence Act 1950 [Act 56]; “customs airport” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “customs port” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “Director General” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “document” has the meaning assigned thereto in section 3 of the Evidence Act 1950; “dutiable goods” means goods subject to the payment of excise duty and on which such duty has not been paid; “electronic data interchange” means the transfer, from computer to computer, of commercial and administrative transactions using an agreed message standard to structure the data pertaining to a transaction; “excise duty” means any duty fixed under section 6; “export” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “free zone” has the meaning assigned to it under section 2 of the Free Zones Act 1990 [Act 438] and for the purposes of this Act a free zone shall be deemed to be a place outside Malaysia; “goods” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “import” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “importer” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “inland clearance depot” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “intoxicating liquor” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “legal landing place” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “licensed carrier” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “licensed premises” includes any warehouse, area or place licensed under sections 20, 24, 25 and 35 of this Act and sections 65 and 65A of the Customs Act 1967; “licensed tobacco manufacturer” means a person licensed under section 20 to manufacture tobacco; “licensed warehouse” means a warehouse or other place licensed under section 25 for the warehousing of dutiable goods, and includes— (a) customs warehouse under section 63; (b) any warehouse licensed under sections 65 and 65 A; (ba) any duty free shop licensed under section 65D; and (c) any inland clearance depot licensed under section 65E, of the Customs Act 1967, for the warehousing of goods of a similar class to such dutiable goods; “Licensing Boards” means a Board established under section 31; “local craft” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “manufacture” means,— (a) in the case of intoxicating liquors, distilling, brewing, fermenting, bottling of intoxicating liquor, and includes the addition of any substance (other than water) to any intoxicating liquor and the blending, compounding and varying of intoxicating liquors with intent that the compound so formed shall be sold for human consumption, but does not include any such compound prepared at the order of the purchaser, and for his immediate consumption: Provided that in the case of toddy, it also includes tapping, bottling and canning; (b) in the case of tobacco, any process converting any raw or leaf tobacco into tobacco fit for smoking; snuffing or chewing, and includes the making of cigarettes from manufactured tobacco; (c) in the case of petroleum, refining, compounding and includes the addition of any foreign substance; and (d) in other cases, the conversion by manual or mechanical means of organic or inorganic materials into a new product by changing the size, shape, composition, nature or quality of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; “master” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “Minister” means the Minister charged with responsibility for finance; “native liquor” means any of the intoxicating liquors customarily fermented, made or prepared by natives in Sabah and Sarawak for their own consumption; “occupier” includes a lessee or tenant or a person in possession, management or control of any land or premises; “officer of excise” means— (a) any officer of customs as defined in subsection 2(1) of the Customs Act 1967; (b) any District Officer or Assistant District Officer in any district in which there is for the time being no senior officer of customs as defined in subsection 2(1) of the Customs Act 1967; “owner” in respect of goods includes any person (other than an officer of excise acting in his official capacity) being or holding himself out to be the owner, manufacturer, assembler, consignee, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods; “owner” means the registered proprietor or, where no system of land registration is in force, the legal owner or holder by customary tenure of any land; “petroleum” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “pilot of an aircraft” has the meaning assigned by subsection 2(1) of the Customs Act 1967; “proper officer” means any officer of excise acting in the fulfilment of his duties under this Act, whether such duties are assigned to him specially or generally, or expressly or by implication; and every person, whether an officer of excise or not, engaged by the orders or with the concurrence of the Director General (whether previously or subsequently expressed) in the performance of any act or duty relating to an assigned matter which is by law required or authorized to be performed by or with an officer of excise shall be deemed to be the proper officer by or with whom that act or duty is to be performed, and any person so deemed to be the proper officer shall have all the powers of an officer of excise in relation to that act or duty; “public excise warehouse” means a warehouse established under section 24; “senior officer of excise” means— (a) any officer of excise, other than a police officer below the rank of Inspector or a Customs Officer appointed under section 4 of the Customs Act 1967; (b) any person appointed by the Director General by notification in the Gazette to exercise the powers of a senior officer of excise; “tobacco” includes manufactured and unmanufactured tobacco of every description, including tobacco stalks and tobacco refuse but does not include uncured tobacco; “toddy” means the fermented juice of the coconut or other palm; “uncured tobacco” means raw leaf tobacco not yet subject to any process of drying or curing; “unexcisable goods” means goods in respect of which a breach of the provisions of this Act or of any subsidiary legislation made thereunder has been committed; “value” means— (a) in relation to locally manufactured goods, the price which a buyer would give for the goods on purchase in the open market at the time when duty is payable but will exclude any excise duty, costs, charges and expenses of transportation and storage immediately after removal from the place of manufacture; and *(b) in relation to imported goods— (i) the value of such goods for the purpose of customs duty determined in accordance with the Customs Act 1967; and (ii) the amount of customs duty, if any, payable on such goods. (2) For the purpose of this Act goods shall be deemed to be under excise control whilst they are deposited or held in any distillery, brewery or other places of manufacture, or in any public excise warehouse, licensed warehouse, post office, or in any vessel, train, conveyance, aircraft, pipeline or place from which they may not be removed except with the permission of the proper officer. *NOTE—Paragraph (b) comes into operation at 4.00 p.m. on 30-08-2005–see P.U. (B) 262/2005.

Excise Act 1976 Part I — Preliminary

s 1

s 2

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