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 19 Calculation of customs duty
(1) The rate of customs duty applicable to any goods shall be:
(a) in the case of goods lawfully imported—
(i) if such goods (other than petroleum in a licensed warehouse) are warehoused, or if customs duty is paid at a collection station established under subsection 63(2), the rate in force on the day on which the removal
of the goods is authorized by the proper officer of customs or, in the case of a collection station, by an officer appointed under the provisions of any law for the time being in force in Singapore relating to the collection of customs duties payable to the Government of Malaysia;
(ii) if such goods consist of petroleum which is in a licensed warehouse, the rate in force on the day on which such petroleum is removed from such warehouse;
(iii) if such goods are imported by post, the rate in force on the day on which duty is assessed by the proper officer of customs; and
(iv) in any other case, the rate in force on the day on which such goods are released by the proper officer of customs;
(b) in the case of uncustomed goods, the rate in force on the day on which such goods became uncustomed goods, if known, or the rate in force on the day of seizure, whichever is the higher.
(2) For the purpose of calculating the customs duty payable, the valuation applicable to any goods shall be made in the prescribed manner.
Malay text (authoritative)
Kadar duti kastam dan penilaian (jika ada) yang Pengiraan dipakai terhadap apa-apa barang-barang adalah: import.
(a) dalam hal barang-barang yang diimport dengan sahnya-
(i) jika barang-barang itu (selain iarıpada petroleum dalam gudang berlesen) digudangkan, atau jika dut kastam dibayar di stesen pemungutan yang ditubuhkan di bawah seksyen 63(2), kadar dan penilaian yang berkuatkuasa pada hari pemindahan barang-barang itu dibenarkan oleh pegawai kastam yang hak atau, lalam hal sesuatu stesen pemungutan bleh seorang pegawai yang dilantik di bawah peruntukan undang-undang yang sedang ber kuatkuasa di Singapura berhubungan dengan pemungutan dadi kastam an Kerajaar Malaysia;
(ii) jika barang-barang itu terdiri daripada petroleum yang berada di dalam gudang berlesen, kadar yang berkuatkuasa pada hari petroleum itu dipindahkan dari gudang itu;
[Bah. III, S. 19-20] Pengiraan eksport.
(iii) jika barang-barang itu diimport Beeklai poasa plar danrp eniti in yani oleh pegawai kastam yang hak;
(iv) dalam apa-apa hal lain, kadar dan penilaian yang berkuatkuasa pada hari barang-barang itu dilepaskan oleh pegawai kastam yang hak;
(b) dalam hal barang-barang tak berkastam, kadar dan penilaian yang berkuatkuasa pada hari barang-barang itu menjadi barang-barang tak berkastam, jika diketahui, atau kadar dan penilaian yang berkuatkuasa pada hari penyitaan, yang mana lebih tinggi.
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).
