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 80 Declaration of dutiable goods to be exported
(1) Every exporter of dutiable goods shall immediately before export—
(a) personally or by his agent make, in the prescribed form and to the officer of customs specified in subsection (2), a declaration of the goods to be exported;
(b) produce such goods to such officer at any place as the officer may direct;
(c) pay the export duty and any other charge leviable thereon to such officer:
Provided that, the Director General may permit the export of any goods without prior payment of duty—
(a) if it is shown to his satisfaction that,
(i) weighing of such goods for the purpose of assessment of duty can more conveniently be carried out in Singapore; or
(ii) unnecessary delay will be occasioned in ascertaining the net weight of the goods before the export thereof is permitted; and
(b) if security has been given to his satisfaction for the payment of duty within such time as he may determine.
(2) The declaration referred to in paragraph (1)(a) shall be made to the proper officer of customs at the appropriate place specified hereunder that is to say—
(a) at an inland clearance depot or at an inland customs station or at a customs port where goods are loaded if export is by sea;
(b) at an inland clearance depot or at an inland customs station where goods are loaded or at the place of export if export is by rail;
(c) at the place of export if export is by road, but the Director General may allow the declaration to be made to a proper officer of customs at an inland clearance depot or at an inland customs station if such export by road is on their route to a customs port or airport or any other place approved by him;
(d) at an inland clearance depot or at an inland customs station or at a customs airport where goods are loaded if export is by air.
(3) The declaration referred to in paragraph (1)(a) shall give a full and true account of the number and description of packages and of the description, weight, measure or quantity, and value of all such dutiable goods, and the country of destination of such goods.
(4) No dutiable goods shall be removed from the place at which such goods were produced to the officer of customs in accordance with subsection (1) unless permission in that behalf has first been obtained from a senior officer of customs.
B—Non-dutiable goods
Malay text (authoritative)
(1) Tiap-tiap pengeksport barang-barang berduti hendaklah sebelum sahaja mengeksport—
(a) dengan sendiri atau melalui ejennya membuat, di dalam borang yang ditetapkan dan kepada pegawai kastam yang dinyatakan dalam subseksyen (2), suatu akuan tentang barang-barang yang akan dieksport;
(b) menunjukkan barang-barang itu kepada itu di mana-mana tempat sebagaimana yang diarahkan oleh pegawai itu;
(c) membayar duti eksport dan apa-apa caj lain itn boleh dilevi ke atasnya kepada pegawai Dengan syarat bahawa, Ketua Pengarah boleh membenarkan pengeksportan apa-apa barang-barang tanpa pembayaran duti terlebih dahulu-
(a) jika ianya dibuktikan dengan memuaskan hatinya bahawa,
(i) menimbang barang-barang itu bagi maksud taksiran duti boleh dibuat di Singapura dengan lebih mudah; atau : :
[Bah. IX, S. 80]
(ii) kelengahan yang tidak perlu akan berlaku dalam menentukan berat bersih barang-barang itu sebelum pengeksportannya dibenarkan; dan
(b) jika cagaran telah diberi dengan memuaskan hatinya bagi pembayaran duti dalam masa yang ditentukannya.
(2) Akuan yang disebut dalam subseksyen (1) (a) hendaklah dibuat kepada pegawai kastam yang hak di tempat yang sesuai yang dinyatakan di bawah ini iaitu-
(a) di pelabuhan kastam tempat pengapalan jika eksport ialah melalui laut;
(b) di suatu stesen kastam di darat yang ditetapkan dengan wajar di mana barangbarang dimuatkan atau di tempat eksport jika eksport ialah melalui keretapi;
(c) di tempat eksport jika eksport ialah melalui jalan;
(d) di lapangan terbang kastam tempat eksport jika eksport ialah melalui udara.
(3) Akuan yang disebut dalam subseksyen (1) (à) hendaklah memberi suatu laporan yang penuh dan benar tentang jumlah dan perihal bungkusan dan tentang perihal, berat, ukuran atau kuantiti, dan nilai semua barang berduti. dan negeri barane-barang itı ditujukan.
(4) Tiada barang-barang berduti boleh dipindahkan dari tempat di mana barang-barang itu ditunjukkan kepada pegawai kastam menurut subseksyen (1) melainkan jika kebenaran bagi maksud itu telah terlebih dahulu didapati daripada seorang pegawai kanan kastam.
[Bah. IX, S. 81-82] B—Barang-barang tidak berduti rentang Ladataли ASS.AKIa : penyerahan barang-barang itu dan dalam apa-apa hal tidak lewat dari sepuluh hari selepas ketibaan
(2) Tiada seorang pun pemunya, nakhoda atau ejen prana han kpesavatau tapa yan erbang kastam bolet yang hak yang kepadanya akuan yang disebut dalam rentang diimport keretapi.
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).
