s 16 Rate of excise duty
(1) The rate of excise duty applicable to any goods shall be— (a) in the case of goods manufactured in Malaysia, the rate of excise duty or valuation (if any) in force on the day on which such goods are removed from the distillery, brewery or other place of manufacture, or from the public excise warehouse or licensed warehouse in which they are stored or from any other place under excise control; (b) in the case of goods lawfully imported— (i) if such goods (other than petroleum in a licensed warehouse) are warehoused, or if excise duty is paid at a collection station, the rate in force on the day on which the removal of the goods is authorized by the proper officer or, in the case of a collection station, by an officer appointed under the provisions of any law for the time being in force in Singapore relating to the collection of excise duties payable to the Government of Malaysia; (ii) if such goods consist of petroleum which is in a licensed warehouse, the rate in force on the day on which such petroleum is removed from such warehouse; (iii) if such goods are imported by post, the rate in force on the day on which duty is assessed by the proper officer; and (iv) in any other case, the rate in force on the day on which such goods are released by the proper officer; and (c) in the case of unexcisable goods, the rate in force on the day on which such goods became unexcisable goods, if known, or the rate in force on the day of seizure, whichever is the higher. (2) For the purpose of calculating the excise duty payable, the valuation applicable to any goods shall be made in the prescribed manner.