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← Sales Tax Act 1972

Sales Tax Act 1972 s 86

Sales Tax Act 1972 s 86

This legislation has been repealed. Do not cite it as law in force.

s 86 Transportation of goods to or from Langkawi from or to the principal customs area

Where goods are transported— (a) from Langkawi to the principal customs area; or (b) from the principal customs area to Langkawi, 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 Langkawi from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Langkawi were a place outside Malaysia.

Malay text (authoritative)

Pengangkutan barang-barang ke Langkawi dari kawasan utama kastam atau dari Langkawi ke kawasan utama kastam

Jika barang-barang diangkut— (a) dari Langkawi ke kawasan utama kastam; atau (b) dari kawasan utama kastam ke Langkawi, peruntukan Akta ini hendaklah, dengan apa-apa ubah suaian dan adaptasi yang perlu, terpakai seolah-olah barang-barang itu telah diimport masuk ke dalam, atau mengikut mana-mana yang berkenaan, dieksport dari, kawasan utama kastam dari atau ke suatu tempat di luar Malaysia, dan tanpa menyentuh keluasan makna yang disebut terdahulu, Bahagian IX hendaklah terpakai bagi barang-barang yang diangkut ke Langkawi dari kawasan utama kastam atau dari Langkawi ke kawasan utama kastam dan bagi orang dan vesel dan pesawat udara yang mengangkut barang-barang itu seolah-olah Langkawi ialah suatu tempat di luar Malaysia.

Read this section in the full act → · Open Part XVII →

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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