Interpretation
In this Part, unless the context otherwise requires— “Labuan” means the Island of Labuan and its dependent islands viz. Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and Daat; “principal customs area” means Malaysia exclusive of Labuan, Langkawi and Tioman.
Sales tax on goods imported into or exported from Labuan, or transported to or from Labuan, from or to the principal customs area
Notwithstanding anything to the contrary contained in this Act— (a) no sales tax shall be payable upon any taxable goods imported into Labuan or transported to Labuan from the principal customs area other than any taxable goods which the Minister may from time to time declare by order published in the Gazette; (b) sales tax shall be payable upon all taxable goods transported to the principal customs area from Labuan to all intents as if such transportation to the principal customs area were importation into Malaysia; (c) the sale value of goods liable to sales tax in accordance with paragraph (b) shall be determined in accordance with subsection 7(2).
Goods manufactured in Labuan deemed to be goods manufactured outside Malaysia
For the purpose of this Act goods manufactured in Labuan are deemed to be goods manufactured outside Malaysia.
Transportation of goods to or from Labuan from or to the principal customs area
Where goods are transported— (a) from Labuan to the principal customs area; or (b) from the principal customs area to Labuan, the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, Part IX shall apply to goods transported to or from Labuan from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Labuan were a place outside Malaysia.
Declaration of goods transported from Labuan to the principal customs area
The person in charge of any vessel or aircraft on which goods are transported from Labuan to the principal customs area shall make a declaration substantially in the form as prescribed under the Customs Act 1967 or under any other laws in force for the time being giving particulars of the goods transported in such vessel or aircraft.
Taxable goods to be deemed non-taxable while in Labuan
Any taxable goods, shall, while in Labuan, be deemed to be nontaxable and the provisions of this Act shall be construed accordingly: Provided that the foregoing shall not apply in respect of any goods declared by the Minister to be taxable on importation into Labuan.
Collection of taxes in Labuan
In making regulations under section 61 of the Act, the Minister may provide— (a) for the collection in Labuan of sales tax payable in respect of goods transported or about to be transported from or to Labuan to or from the principal customs area; (b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and (c) for the licensing or control of persons or vessels or aircraft transporting such goods.
Application of section 29 to goods transported to Labuan
Section 29 shall apply to goods (other than any goods declared by the Minister to be taxable on importation into Labuan) transported from the principal customs area to Labuan as if such goods had been exported or re-exported, as the case may be.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Text as at 1 November 2012 (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).