Interpretation
In this Part, unless the context otherwise requires— “commercial activity” has the meaning assigned to it in section 2 of the Free Zones Act 1990 [Act 438]; “Malaysia” excludes free commercial zone; “free commercial zone” has the meaning assigned to it under subsection 3(1) of the Free Zones Act 1990.
Goods imported into or supplied from free commercial zone
Notwithstanding any provision of this Act— (a) no tax shall be due and payable upon any importation of goods into a free commercial zone except for goods used in the free commercial zone, other than goods for the purpose of commercial or retail trade activities approved under the Free Zones Act 1990; (b) tax shall be due and payable upon all goods supplied or removed from a free commercial zone to Malaysia to all intents as if the supply or removal were importation into Malaysia; (c) the payment of tax on any goods supplied or removed from a free commercial zone to a warehouse under section 70 or from a warehouse to a free commercial zone shall be suspended.
Supply of goods made within free commercial zones
(1) Notwithstanding section 9, no tax shall be charged on any supply of goods in relation to retail trade activities approved under the Free Zones Act 1990 made within the free commercial zones unless the Minister may, by order published in the Gazette, prescribe any supply of goods within the free commercial zones to be chargeable to tax. (2) Any order made under subsection (1) shall be laid before the Dewan Rakyat.
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).