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 20 Calculation of export duty
The rate of export duty and the valuation (if any) applicable to any goods shall be—
(a) in the case of goods lawfully exported, the rate and valuation in force on the day on which a receipt is issued for the payment of duty: Provided that when payment of duty in arrears has been permitted under section 80 the rate and valuation shall be the rate and valuation in force on the day on which the goods are released by the proper officer of customs, or, as the case may be, by an officer appointed under any law for the time being in force in Singapore relating to the collection of export duties on goods exported from Malaysia;
(b) in the case of uncustomed goods, the rate and valuation in force on the day on which such goods became uncustomed goods, if known, or the rate and valuation in force on the day of seizure, whichever is the higher.
Malay text (authoritative)
Kadar duti eksport dan penilaian (jika ada) yan ipakai terhadap apa-apa barang-barang adala
(a) dalam hal barang-barang yang dieksport dengan sahnya, kadar dan penilaian yang berkuatkuasa Pada sesuatu resit dikeluarkan bagi pembayaran duti: Dengan syarat bahawa apabila pembayaran tunggakan duti telah dibenarkan di bawah seksyen 80 kadar dan penilaiannya ialah kadar dan penilaian yang berkuatkuasa pada hari barang-barang itu dilepaskan oleh pegawai kastam yang hak, atau, mengikut mana-mana yang berkenaan, oleh seorang pegawai yang dilantik di bawah mana-mana undang-undang yang sedang berkuatkuasa di Singapura berhubungan dengan pemungutan eksport ke atas barang-barang yang dieksport dari Malaysia;
(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 peniiiann, yang mbeakuaik dinggi pada hari :
: [Bah. III, S. 21]
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).
