Excise Act 1976 s 91C

s 91C Goods manufactured in Langkawi shall be deemed to be manufactured outside Malaysia

Goods subject to excise duty, other than those referred to in section 91B , when manufactured outside Malaysia and when moved from Langkawi to the other territories in Malaysia shall be deemed to be import into those territories and the provisions of the Customs Act 1967 shall apply. Goods manufactured in other territories of Malaysia shall be deemed to be export when moved to Langkawi 91 D. Goods subject to excise duty, other than those referred to in section 91 B, manufactured in other territories of Malaysia when moved to Langkawi shall be deemed to be export from such territories to a place outside Malaysia for the purpose of section 19 and paragraph 28(d). Excise duties relating to Langkawi 91DA . (1) Notwithstanding anything to the contrary contained in this Act— (a) no excise duty shall be payable upon any goods imported into Langkawi, other than the goods which the Minister may from time to time declare by order published in the Gazette; (b) excise duty shall be payable upon all dutiable goods transported to the principal customs area from Langkawi to all intents as if such transportation to the principal customs area were importation into Malaysia; (c) the Minister may, by order, prescribe the meaning of the word “value” in relation to goods transported from Langkawi to the principal customs area. (2) Subsections 6(2), (3), (4), and (5) shall apply to any order made by the Minister under paragraph (1)(a). (3) Nothing in this section shall render inapplicable to Langkawi any other excise duty which may be fixed by the Minister under subsection 6(1). Transportation of goods to or from Langkawi from or to the principal customs area 91 DB. Where goods are transported— (a) from Langkawi to the principal customs area; or (b) from the principal customs area to Langkawi, 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, the provisions of Part X shall apply to goods transported to or from Langkawi from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Langkawi were a place outside Malaysia. Declaration of goods transported from Langkawi to the principal customs area 91DC . The person in charge of any vessel or aircraft on which goods are transported from Langkawi to the principal customs area shall make a declaration substantially in the prescribed form giving particulars of the goods transported in such vessel or aircraft. Dutiable goods to be deemed to be non-dutiable while in Langkawi 91DD . Any dutiable goods, other than goods declared by the Minister under paragraph 91DA(1)(a) or deemed to have been declared by the Minister under that section, shall while in Langkawi, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly. Collection of duties in Langkawi 91 DE. In making regulations under section 85 the Minister may provide— (a) for the collection in Langkawi of excise duties payable in respect of goods transported or about to be transported from or to Langkawi 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.