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 66 Dutiable goods to be deposited in a warehouse on arrival
(1) Subject to section 73, all goods imported into Malaysia shall, on first arrival or landing, be deposited by the importer or his agent in a customs or licensed warehouse or in a warehouse approved by the Director General:
Provided that, subject to such conditions as the Director General may impose either generally, by order or in any special case,
(a) the Director General, if satisfied that on account of the weight, quantity or bulk of any such goods or for any other reason it is not practical to deposit such goods in a customs warehouse, may direct such goods to be kept in any other place where such goods shall be deemed to be under customs control;
(b) any such goods imported by rail may lawfully be consigned to any person at an inland clearance depot or inland customs station where there is a customs warehouse, and such goods shall be deemed for the purposes of this Part and of Part IX, to have first arrived on reaching such inland clearance depot or inland customs station;
(c) where the bill of lading, airway bill, invoice or other document covering any such goods landed at a customs port or airport shows them to be consigned to a person at an inland clearance depot or at an inland customs
station, such goods may be forwarded by rail or road to an inland clearance depot or to an inland customs station, and such goods shall be deemed for the purposes of this Part, and Part IX, to have first arrived on reaching such inland clearance depot or inland customs station;
(d) such goods on first landing at a customs airport where there is no customs warehouse may be dealt with as the Director General may direct.
(2) No goods deposited in a warehouse or directed to be deposited in any other place, under subsection (1), shall be removed from such warehouse or from such place except with the permission of the proper officer of customs.
(3) Dutiable goods deposited in a warehouse not being a customs or licensed warehouse, shall be removed therefrom within ten days or such extended time as the Director General may allow, of their being so deposited and if the goods are not so removed, the proper officer of customs may remove them to a customs warehouse at the expense of the owner of such goods.
(4) The provisions of this section shall not apply—
(a) to goods imported by post;
(b) to goods imported by road or by sea at places of import where there is no customs warehouse;
(c) to passengers baggage, containing personal effects only.
(5) Notwithstanding anything contained in subsection (1), if the Director General is of the opinion that having regard to any particular goods imported into Malaysia it would be in the public interest not to require such goods to be deposited by the importer or his agent in accordance with the said subsection, he may direct such goods to be released subject to such conditions as he may impose.
Malay text (authoritative)
(1) Tertakluk kepada seksyen 73, semua barangaran erdu didepositkan Sax pengmpor an gyany dearn e enie uang, castam atau gudang berlesen atau dalam sesuatu gudans vang diluluskan oleh Ketua Pengarah Dengan syarat bahawa, tertakluk kepada apa-apa syarat sebagaimana yang dikenakan oleh Ketua Pengarah sama ada secara am, dengan perintah atau dalam mana-mana hal tertentu-
(a) Ketua Pengarah, jika berpuas hati bahawa atas sebab berat, kuantiti atau besarnya manamana barang-barang itu atau kerana apa-apa sebab lain adalah tidak praktik untuk mendepositkan barang-barang itu dalam sesuatu gudang kastam, boleh mengarahkan supaya barang-barang itu disimpan dalam mana-mana tempat lain di mana barang-barang sedemikian hendaklah disifatkan sebagai berada di bawah kawalan kastam;
(b) apa-apa barang-barang sedemikian yang diimport melalui keretapi boleh dengan sahnya dikonsainkan kepada mana-mana orang di sesuatu stesen kastam di darat yang ada suatu gudang kastam, dan barang-barang sedemikian hendaklah bagi maksud Bahagian ini dan Bahagian IX, disifatkan sebagai mula-mula sampai apabila tiba di stesen kastam di daratitu; : :
[Bah. VIII, S. 66]
(c) jika bil muatan, invois atau dokumen lain yang didaratkan di menunjukkan bahawa barang-barang itu dikonsainkan kepada seseorang di suatu stesen kastam di darat itu;
(d) barang-barang itu apabila mula-mula didaratkan di sesuatu lapangan terbang kastam yang tiada gudang kastam bolehlah diuruskan sebagaimana yang diarahkan oleh Ketua Pengarah. kecuali dengan kebenaran pegawai kastam yang hak.
(3) Barang-barang berduti yang didepositkan dalam suatu gudang yang bukan suatu gudang kastam atau gudang berlesen, hendaklah dipindahkan daripadanya alam masa sepuluh hari atau mana-mana tempoh yar laniutkan sebagaimana yang dibenarkan oleh Ketı Dergarah,ang i di eposk dipisedemani sedamikiaka, pegawai kastam yang hak boleh memindahkannya ke gudang , kastam atas perbelanjaan pemunya barang-barang itu.
(4) Peruntukan-peruntukan terpakaiseksyen ini tidaklah
(a) bagi barang-barang yang diimport melalui pos;
[Bah. VIII, S. 66-67]
(c) bagi bagasi penumpang, yang mengandungi barang-barang kegunaan sendiri sahaja.
(5) Walau apa pun apa-apa jua yang terkandung dalam subseksyen (1), jika Ketua Pengarah berpendapat bahawa setelah memandang kepada mana-mana barangbarang tertentu yang diimport ke dalam Malaysia yang tidaklah perlu bagi kepentingan awam barang-barangitu didepositkan oleh pengimport atau ejennya mengikut subseksyen tersebut, dia boleh mengarahkan barangbarang itu dilepaskan tertakluk kepada apa-apa syarat Resit deposit gudang.
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).
