Sales Tax Act 1972 s 25

This legislation has been repealed. Do not cite it as law in force.

s 25 Goods subject to the control of Customs not to be delivered until sales tax paid as demanded

In the case of imported taxable goods, no person shall be entitled to obtain delivery of such goods from the control of the Customs until the sum assessed by the proper officer by way of sales tax on those goods has been paid in full.

Malay text (authoritative)

Barang-barang yang tertakluk kepada kawalan Kastam tidak boleh diserahkan sehingga cukai jualan telah dibayar sebagaimana yang dituntut

Mengenai barang-barang kena cukai yang diimport, tiada seorang pun berhak menerima barang-barang itu daripada kawalan Kastam sehingga jumlah wang yang ditaksirkan oleh pegawai yang hak sebagai cukai jualan atas barang-barang itu telah dibayar dengan penuh.

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Find Act 64 on lom.agc.gov.my ↗

Text as at 1 November 2012 (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).

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