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 18 Remission of import duty on goods lost, damaged or destroyed before removal from customs control
(1) If any dutiable goods which have been imported are, damaged, destroyed or, by unavoidable accident, lost at any time after their arrival within Malaysia, and before removal from customs control, the Director General may remit the whole or any part of the customs duty payable thereon.
No abatement of duty after goods have been removed from customs control
(2) After removal of any goods from customs control no abatement of customs duties shall be allowed on any such goods—
(a) on account of damage; or
(b) on account of any claim—
(i) to pay duty at a preferential rate; or
(ii) that the weight, measure, volume or value as determined by the proper officer of customs for the purpose of ascertaining the duty on such goods, or any other factor affecting the goods, is incorrect,
unless notice in writing of such claim has been given at or before the time of such removal.
(3) After removal of any goods from customs control no abatement of export duty shall be allowed on any such goods on account of damage, theft or loss.
Malay text (authoritative)
(1) Jika apa-apa barang-barang berduti yang telah diimport, rosak binasa kerana kemalangan yang tıdak dapat dielakkan, hilang pada bila-bila masa selepa ketibaannya dalam Malaysia, dan sebelum dipindahkar daripada kawalan kastam, Ketua Pengarah boleh
(2) Selepas pemindahan apa-apa barang-barang darıpada kawalan kastam tiada penguranean dut Dengurangan ) kastam boleh dibenarkan ke atas apa-apa barangbarang itu-
(a) atas sebab kerosakan; atau
(b) atas sebab apa-apa tuntutan—
(i) untuk membayar duti pada kadar keutamaan; atau : : :
[Bah. III, S. 18-19]
(ii) bahawa berat, ukuran, isipadu atau nilai ang ditetapkan oleh pegawai kastan ang hak bagi maksud menentukan dui ke atas barang-barang itu, atau apa-apa faktor lain berkaitan dengan barangmelainkan jika notis secara bertulis tentang tuntutan sedemikian telah diberi pada ataů sebelum masa pemindahan itu.
(3) Selepas pemindahan apa-apa barang-barang daripada kawalan kastam tiada pengurangan duti eksport boleh dibenarkan ke atas apa-apa barangbarang itu atas sebab kerosakan, 'kecurian atàu kehilangan.
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).
