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 14 Powers of Minister to exempt
(1) The Minister may, by order, exempt, subject to such conditions as he may deem fit to impose, any class of goods or persons from the payment of the whole or any part of any customs duty or any other prescribed fee or charge which may be payable.
(2) The Minister may in any particular case—
(a) exempt any person from the payment of the whole or any part of the customs duties or any other prescribed fees or charges which may be payable by such person on any goods; or
(b) direct the refund to any person of the whole or any part of the customs duties or any other prescribed fees or charges which have been paid by such person on any goods,
and in granting such exemption or directing such refund, impose such conditions as he may deem fit.
(3) Any goods in respect of which an exemption from the payment of customs duties has been granted under subsection (1) or (2) shall be deemed to be dutiable goods until the conditions, if any, subject to which the exemption from duty was granted are fulfilled and shall be liable to all other charges, not being customs duties, to which they would be subject if no such exemption had been granted.
Malay text (authoritative)
(1) Menteri boleh, melalui perintah, mengecuali Menteri kan, tertakluk kepada apa-apa syarat sebagaimana yang difikirkannya patut dikenakan, apa-apa kelas nntukmkan. mana-mana golongan orang daripada membayar keseluruhan atau mana-mana bahagian apa-apa duti kastam atau apa-apa fee atau caj lain yang ditetapkan yang kena dibayar.
[Bah. III, S. 14-15]
(2) Menteri boleh dalam apa-apa hal tertentu—
(a) mengecualikan mana-mana orang daripada membayar keseluruhan atau mana-mana bahagian duti kastam atau apa-apa fee atau caj ain yang ditetapkan yang kena dibayar olel orang itu ke atas apa-apa barang-barang; ataı
(b) mengarahkan dibayar balik kepada manamana • orang keseluruhan atau mana-mana bahagian duti kastam atau apa-apa tee atau caj lain yang ditetapkan yang telah dibayar oleh orang itu ke atas apa-apa barang-barang, dan dalam memberi pengecualian sedemikian atau mengarahkan | pembayaran balik sedemikian, mengenakan apa-apa syarat sebagaimana yang difikir kannya patut.
(3) Apa-apa dengannya suatu pengeualian daripada pembayaran duti kastam telah diberi di bawah subseksyen (1) atau Brtmit kastam. Pengenaan semula duti.
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).
