Text recovered by OCR from a scanned copy — section numbers and wording may be wrong. Check the official PDF on lom.agc.gov.my before citing.
s 13 Classification and valuation by proper officer of customs
(1) The proper officer of customs may, in respect of any dutiable or uncustomed goods—
(a) determine the class of goods to which such dutiable or uncustomed goods belong; and
(b) value, weigh, measure or otherwise examine, or cause to be valued, weighed, measured or otherwise examined such dutiable or uncustomed goods,
for the purpose of ascertaining the customs duty leviable thereon.
(2) When a valuation of any goods has been made by the proper officer of customs, such valuation shall be presumed to be correct until the contrary is proved.
Malay text (authoritative)
(1) Pegawai kastam yang hak boleh menilal, Penilaian menimbang, mengukur atau selainnya memeriksa, atau oleh boleh menyebabkan dinilai, ditimbang, diukur atau Ragami selainnya diperiksa apa-apa barang-barang berduti atau yang hak. tak berkastam bagi maksud menentukan duti kastam yang boleh dilevi ke atasnya.
(2) Apabila suatu penilaian ke atas apa-apa barangbarang telah dibuat oleh pegawai kastam yang hak, penilaian itu hendaklah dianggap sebagai betul sehingga dibuktikan sebaliknya.
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
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).
