s 4
Subject to this Act goods-and services of any description, except those specifically and absolutely prohibited paзyket o amy cmpot amy oue ay a as ol, -service tax.
Free Zones Act 1990 Part II — Activities permitted within a free zone
s 5
(1) Unless otherwise provided under this Act or any regulations made thereunder no person shall deal with or otherwise dispose of any goods in a free zone. (2) Subject to the provisions of this Act, goods in a free zone may- (a) be removed from such free zone for export or sent into another free zone either in original package or otherwise; (b) unless otherwise directed by the Authority— (i) be stored, sold, exhibited, broken up, repacked, assembled, distributed, sorted, graded, cleaned, mixed, or otherwise manipulated or be manufactured in accordance with the provisions of this Act, or (ii) be destroyed; (c) with the approval of the Authority, and subject to such conditions as may be imposed by it, be sent into any part of the principal customs area in the original package/provided that the Authority shall consult the Director- General before movement of the goods is authorised. (3) The provisions of this section shall not apply to goods excluded by order made under subsection (1) of section 6. [Pt. II, S. 6-8]
s 6
(1) The Minister may, by order published in the Exclusion of Gazette, exclude any goods or serviees from the goods-and provisions of section 4. -serviees-from Del. AA 1572 free status. oл.AA1512 (2) Notwithstanding anything to the contrary in any written law the provisions of the Customs Act 1967, theAct 235. Excise Act1976, the Sales Tax Act 1972 and the Ac176 Act 64.Sub.AA 1572 Service Tax Act 1975 shall apply to the goods ane Act 151. services so excluded as if the free zone is a place within Dлl.AA157) the principal customs area. 6A... 70Unless otherwise provided under this Act or any Goods regulations made thereunder or under any other , deemed to be written law— exported from, or (a) goods which are taken out from any part of the imported principal customs area and brought into a free into, zone shall be deemed to be exported from Malaysia. Malaysia; and (b) goods which are brought out of a free zone and taken into any part of the principal customs area shall be deemed to be imported into Malaysia. ()...
s 8
(1) Goods manufactured within a free industrial Goods zone shall not be taken out of such zone except— manufactured in a free (a) for export; or industrial zone. (b) with the approval of the Authority and after consultation with the Director-General, and subject to such conditions as may be imposed, for transmission of the goods to a free commercial zone. (2) No retail trade shall be conducted within a free industrial zone unless authorised by the Authority; and the Authority may in relation to such authorisation impose such conditions as it deems fit. d/A537 (3) The Authority shall consult the Director- General before authorising any retail to be conducted within a free industrial zone. Penalty. [Pt. II, S. 8-10] (4) Goods manufactured in a free industrial zone shall not, without the written permission of a proper officer of customs not below the rank of Assistant Director of Customs and Excise, be used or consumed in such zone. 8A...
s 9
Any person who contravenes the provisions of section 5 or 8 shall be guilty of an offence and shall, on conviction, be liable for the first offence to a fine of not less than ten times the amount of the customs or excise duty or tax or five thousand ringgit, whichever is the lesser amount, and of not more than twenty times the amount of the customs or excise duty or tax or five thousand ringgit whichever is the greater amount, and for a second or any subsequent offence to a fine of not less than twenty times the customs or excise duty or tax or ten thousand ringgit whichever is the lesser amount and of not more than forty times the customs or excise duty or tax or ten thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding two years or to both such fine and imprisonment: Provided that when the value of the goods cannot be ascertained the penalty may amount to a fine not exceeding five thousand ringgit. Activity. A557
s 10
(1) With the approval of the Minister— (a) there may be carried out in a free commercial zone the activities specified in the First Schedule; (b) there may be carried out in a free industrial zone the manufacturing activities specified in the Second Schedule. (2) The Minister may, trom time to time, by notitication in the Gazette add to, alter or amend the First and the Second Schedules. (3) Subject to section 8, no commercial activity shall be allowed in a free industrial zone. 1oA... [Pt. II-ШI, S. 11-13]
s 11
(1) Subject to this Act goods of any description Goods which would be used directly for the manufacture of petoateed other goods and are approved by the Minister or goods industrial manufactured in any part of the principal customs area zone. which are meant for export may be brought into a free industrial zone. (2) No other goods except those referred to in subs. A557 subsection (1) shall be allowed to be brought into a free industrial zone.
s 12
(1) Subject to subsection (2) goods of any Goods description may be brought into a free commercial zone permitted into a free d/4557 for retail trade or otherwise. commercial zone. (2) The Minister may, by order, prohibit any goods or class of goods from being taken into a free commercial zone.
Back to Free Zones Act 1990 — full text
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
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).
What to look at next
Free Zones Act 1990, full textChapter navigation and full text, so you can read this section in contextMalaysia legislationMalaysia Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearMalaysia: what this database coversWhich datasets are here, which official source they come from, and how current they areMalaysia overview