This legislation has been repealed. Do not cite it as law in force.
s 73 Sales tax on goods imported into or exported from Labuan, or transported to or from Labuan, from or to the principal customs area
Notwithstanding anything to the contrary contained in this Act—
(a) no sales tax shall be payable upon any taxable goods imported into Labuan or transported to Labuan from the principal customs area other than any taxable goods which the Minister may from time to time declare by order published in the Gazette;
(b) sales tax shall be payable upon all taxable goods transported to the principal customs area from Labuan to all intents as if such transportation to the principal customs area were importation into Malaysia;
(c) the sale value of goods liable to sales tax in accordance with paragraph (b) shall be determined in accordance with subsection 7(2).
Malay text (authoritative)
Cukai jualan atas barang-barang yang diimport ke Labuan atau yang dieksport dari Labuan, atau yang dipindahkan ke Labuan atau dari Labuan, dari atau ke kawasan utama kastam
Walau apa pun apa-apa jua yang berlawanan yang terkandung dalam Akta ini—
(a) tiada apa-apa cukai jualan kena dibayar atas apa-apa barang kena cukai yang diimport ke Labuan atau yang dipindahkan ke Labuan dari kawasan utama kastam, melainkan mana-mana
barang kena cukai yang dari semasa ke semasa diisytiharkan oleh Menteri melalui perintah yang disiarkan dalam Warta;
(b) cukai jualan hendaklah kena dibayar atas segala barang kena cukai yang diangkut ke kawasan utama kastam dari Labuan bagi segala maksud seolah-olah pengangkutan ke kawasan utama kastam adalah pengimportan ke Malaysia;
(c) nilai jualan barang-barang yang boleh dikenakan cukai jualan mengikut perenggan (b) hendaklah ditentukan mengikut peruntukan subseksyen 7(2).
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).
