This legislation has been repealed. Do not cite it as law in force.
s 75 Transportation of goods to or from Labuan from or to the principal customs area
Where goods are transported—
(a) from Labuan to the principal customs area; or
(b) from the principal customs area to Labuan,
the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, Part IX shall apply to goods transported to or from Labuan from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Labuan were a place outside Malaysia.
Malay text (authoritative)
Pengangkutan barang-barang ke atau dari Labuan, dari atau ke kawasan utama kastam
Jika barang-barang diangkut—
(a) dari Labuan ke kawasan utama kastam; atau
(b) dari kawasan utama kastam ke Labuan,
peruntukan Akta ini hendaklah, dengan apa-apa ubah suaian dan adaptasi yang perlu, terpakai seolah-olah barang-barang itu telah diimport ke kawasan utama kastam atau, mengikut mana-mana yang berkenaan, dieksport dari kawasan utama kastam dari atau ke suatu tempat luar Malaysia dan tanpa menyentuh keluasan makna yang disebut terdahulu, peruntukan Bahagian IX hendaklah terpakai bagi barang-barang yang diangkut ke Labuan atau dari Labuan dari atau ke kawasan utama kastam dan bagi orang dan vesel dan pesawat udara yang mengangkut barang-barang itu seolah-olah Labuan ialah suatu tempat luar Malaysia.
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).
