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 84 Declaration of non-dutiable goods exported by sea or air
(1) When any goods which are not dutiable on export are exported by sea or air the exporter thereof shall, before such goods are shipped or water-borne to be shipped or transported otherwise to be shipped or loaded into an aircraft, make personally or by his agent to the proper officer of customs at the customs port at which such goods are to be shipped or at the customs airport at which such goods are to be loaded or at other prescribed place, a declaration substantially in the prescribed form, giving particulars of the goods to be exported.
(2) No owner, master or agent of any vessel, and no pilot or agent of any aircraft shall allow any goods which are not dutiable on export to be shipped or loaded until he has been authorized by the proper officer of customs to do so.
Malay text (authoritative)
(1) Apabila apa-apa barang-barang tidak berduti Akuan atas pengeksportan dieksport melalui laut atau udara, ferrang pengeksport barang-barang itu hendaklah, sebelum barang barang-barang itu dikapalkan atau diangkut melalui air tidak dikapalkan atau selainnya diangkut untuk aıkapalkan atau dimuatkan ke dalam suatu pesawat diekauort udara, membuat dengan sendiri atau melalui ejennya laut atau kepada pegawai kastam yang hak di pelabuhan kastam udara di mana barang-barang itu dikapalkan atau di lapangan terbang kastam di mana barang-barang itu akan dimuatkan atau di tempat lain yang ditetapkan, suatu akuan pada keseluruhan isinya mengikut borang yang ditetapkan, dengan memberi butir-butir barang-barang yang akan dieksport itu.
(2) Tiada seorang pun pemunya, nakhoda atau ejen mana-mana vese., dan tiada seorang pun pilot atau ejen mana-mana pesawat udara boleh membenarkan apaapa barang-barang tidak berduti atas pengeksportan dikapalkan atau dimuatkan sehingga dia telah diberi kuasa untuk berbuat demikian oleh pegawai kastam yang hak. barang itu tidak boleh dilepaskan untuk dieksport.
[Bah. IX, S. 86-88]
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).
