Public excise warehouses
The Minister may establish public excise warehouses wherein dutiable goods may be deposited and kept without payment of duty, and may by order prescribe from time to time the amount to be paid as warehouse dues on any dutiable goods so deposited.
Warehouse licences
(1) The Director General may, in his discretion and on payment of such fees as may be fixed by him in each case, grant to any person a licence for warehousing goods liable to duty in such place or places as may be specified in such licence and may transfer, suspend or cancel such licence. (2) Any such licence shall be for such period and subject to such conditions as the Director General may in each case specify in such licence.
Storage and possession of dutiable goods
No person shall without lawful authority store or keep or have in his possession or control any dutiable goods, other than tobacco, except in a distillery, brewery or other place of manufacture specified in a licence under section 20, or in a public excise, or licensed warehouse, or in any other place under excise control.
Deposit and removal of dutiable goods
No dutiable goods shall be deposited in or removed from a licensed warehouse except in accordance with such regulations as may be made under section 85.
Dutiable goods to be deposited in a warehouse on arrival
(1) All goods imported into Malaysia shall, on first arrival or landing, be deposited by the importer or his agent in a licensed warehouse or in a warehouse approved by the Director General: Provided that, subject to such conditions as the Director General may impose either generally, by order or in any special case— (a) the Director General, if satisfied that on account of the weight, quantity or bulk of any such goods or for any other reason it is not practical to deposit such goods in a licensed warehouse, may direct that such goods be kept in any other place where such goods shall be deemed to be under excise control; (b) any such goods imported by rail may lawfully be consigned to any person at an inland clearance depot or inland customs station, and such goods shall be deemed, for the purposes of this Part and of Part VIIIB, to have first arrived on reaching such inland clearance depot or inland customs station; (c) where the bill of lading, airway bill, invoice or other document covering any such goods landed at a customs port or airport shows them to be consigned to a person at an inland clearance depot or at an inland customs station, and such goods may be forwarded by rail or road to an inland clearance depot or to an inland customs station, and such goods shall be deemed for the purposes of this Part and Part VIIIB, to have first arrived on reaching such inland clearance depot or inland custom station; (d) such goods on first landing at a customs airport where there is no licensed warehouse may be dealt with as the Director General may direct. (2) No goods deposited in a warehouse or directed to be deposited in any other place, under subsection (1), shall be removed from such warehouse or from such place except with the permission of the proper officer. (3) Dutiable goods deposited in a warehouse, not being a licensed warehouse, shall be removed therefrom within ten days, or such extended time as the Director General may allow, of their being so deposited and if the goods are not so removed, the proper officer may remove them to a licensed warehouse at the expense of the owner of such goods. (4) The provisions of this section shall not apply— (a) to goods imported by post; (b) to goods imported by road or by sea at places of import where there is no licensed warehouse; (c) to passengers’ baggage containing personal effects only. (5) Notwithstanding anything contained in subsection (1), if the Director General is of the opinion that having regard to any particular goods imported into Malaysia it would be in the public interest not to require such goods to be deposited by the importer or his agent in accordance with that subsection, he may direct such goods to be released subject to such conditions as he may impose. Power to open and examine packages 27 B. A senior officer of excise may, at any time, direct that any goods or package lodged in any licensed warehouse shall be opened, weighed or otherwise examined, and after such goods or package has been so opened or examined, may cause the goods or package to be sealed or marked in such manner as he sees fit.
Detention of goods where doubt exists
(1) The proper officer may detain in a licensed warehouse or any other place deemed to be under excise control any goods if he is in doubt whether such goods are dutiable or not or for any other reason. (2) In every such case the proper officer shall make a report to a senior officer of excise who shall, without undue delay, decide whether such goods are dutiable or not. (3) If any such goods are found not to be dutiable, no warehouse rent, handling or other charges shall be payable in respect of such goods.
No removal except on payment of duty or under bond
No dutiable goods shall be consumed or made use of in, or removed from, a place licensed under section 20 or from a public excise warehouse or a licensed warehouse or excise control except— (a) upon payment of duty thereon or, if the order under section 6 relating to the duty so allows, upon security being given as provided by that order for payment of the duty; (b) under bond for deposit in another public excise or licensed warehouse or in other place under excise control or for manufacture in another place licensed under section 20; (c) (Deleted by Act A781); (d) for export to and consumption in a place outside Malaysia.
Payment of dues in public excise warehouse
(1) The owner of any goods deposited in a public excise warehouse or his agent shall pay on demand to the proper officer, at the prescribed rates, the warehouse dues which may be due in respect of such goods. (2) If any warehouse rent in respect of any goods is not duly paid in the manner provided by subsection (1), a senior officer of excise may, after giving not less than fourteen days’ notice in writing to the owner (if the name and address of such owner is known to him), or after due notice in the Gazette (if the name and address of such owner is not known to him), sell such goods: Provided that goods of a perishable nature deposited in any excise warehouse shall be cleared forthwith, and if not so cleared a senior officer of excise may sell such goods. (3) The proceeds of the sale of any such goods shall be applied to the payment of any excise duties, warehouse rent and other charges and railway freight which may be due in respect of such goods or of any other goods deposited by the owner of such goods, and the surplus, if any, shall be paid to the owner of such goods and if the owner cannot be found within one month of the sale, such surplus shall be paid to the Consolidated Fund of the Federation.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated. Read the official text ↗
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).