s 142 Power to make regulations
The Minister may make regulations— (1) to regulate the powers and duties to be exercised and performed by officers of customs; (2) to regulate the conduct of all matters relating to the collection of customs duties including the time of payment hereof and the imposition of a surcharge for late payment; (3) to prescribe the time and the manner for payment of customs duties in Sarawak; (4) to prescribe customs ports and legal landing places within those customs ports for the landing and shipping of goods imported, exported or transported by sea, and to define the limits of such ports and landing places and to prescribe the goods that may be landed or shipped thereat; (5) to prescribe places of import and export by road and rail and the routes to be used for the import and export of goods by road; (6) to prescribe customs airports for the import or export of goods by air; (7) to prescribe inland customs stations at which customs duties may be collected; (7A) to prescribe, for any purpose under this Act, places other than those mentioned in paragraphs (4), (5), (6) and (7); (8) to prescribe the days and times during which any customs office, customs station or customs or licensed warehouse may be open for business and the times during which any goods may be landed, shipped or loaded at any customs port or customs airport or imported or exported by road at any place of import and export; (9) to prescribe the rates of overtime fees to be paid by the masters or agents of vessels or by pilots of aircraft or agents of aircraft or by the persons in charge of vehicles or by the importers or exporters of goods or their agents in respect of the services of officers of customs rendered on request beyond the ordinary hours prescribed and the conditions under which such overtime may be permitted; (10) to provide for the control by officers of customs of traffic carried on in coasting vessels in the territorial waters; (11) to prescribe the flag to be flown by vessels employed for the prevention of smuggling; (12) to prescribe the forms to be used under this Act; (13) to regulate the deposit, custody and withdrawal of goods in and from customs and licensed warehouses and the management and control of the same; (14) to regulate the issue of licences; (15) to prescribe the fees, if any, to be paid for permits and licences, other than warehouse licences; (16) to prescribe the stock books to be kept by licensees and the method of keeping the same; (17) to prescribe the method of importing, exporting, transporting or removing any goods under a licence or permit; (18) to prescribe the manner in which the packages of goods imported or exported shall be marked and numbered and the manner in which the invoices shall be prepared; (19) to regulate the manner in which goods may be transhipped or goods in transit may be moved; (20) to prescribe customs areas and to regulate or prohibit, either absolutely or conditionally, the movement of goods or persons within such areas for the purposes of this Act; (21) to prescribe the manner in which intoxicating liquor shall be denatured in customs or licensed warehouse; (22) to regulate the blending, compounding, varying and bottling of intoxicating liquor in customs or licensed warehouse; (23) to prohibit the payment of drawback upon the re-exportation of any specified goods or class of goods; (24) to specify the goods dutiable on import in respect of which drawback may be allowed on re-export as part or ingredient of any goods manufactured in Malaysia and to fix the rate of drawback thereon; (25) to prescribe the conditions under which any goods may be moved in transit through Malaysia; (26) to prescribe the offences which may be compounded and the manner in which, and the officer of customs by whom, they may be compounded; (27) to define for the purposes of this Act any goods; (28) to prescribe penalties for any contravention or failure to comply with any of the provisions of any regulation made under this section or with the restrictions of conditions of any licence or permission granted under any such regulations: Provided that no such penalty exceed the penalty prescribed under section 138; (29) to prescribe permits and other documents to be carried by local craft or barges transporting cargo from or to vessels in a customs port; (30) to prescribe the manner in which dutiable or prohibited goods shall or shall not be packed, and to regulate or prohibit the inclusion of dutiable or prohibited goods in the same package or receptacle with non-dutiable goods; (31) to prescribe standard containers in which dutiable goods shall be exported; (32) to regulate the erection, inspection, supervision, management and control of premises licensed under section 65A and the fittings, implements, machinery and apparatus maintained therein; (33) to regulate the hours during which manufacture may or may not take place and during which goods may be removed from premises licensed under this Act; (34) to prescribe what accommodation any person licensed under section 65A shall provide free of cost for such proper officers as the Director General may deem to be necessary for the control of the licensed premises; (35) to regulate the conduct of all matters relating to duty freeshops; (35A) to regulate the movement of goods into and from the Joint Development Area; (35B) to determine the customs value of imported goods; (36) generally to give effect to the provisions of this Act.