This legislation has been repealed. Do not cite it as law in force.
s 93 Delivery of petroleum subject to customs control before payment of sales tax
Notwithstanding section 25, any person may obtain delivery of imported taxable petroleum from the control of Customs whether or not any part of or all of the sales tax on such goods have been paid.
Malay text (authoritative)
Penyerahan petroleum tertakluk kepada kawalan kastam sebelum pembayaran cukai jualan
Walau apa pun seksyen 25, mana-mana orang boleh menerima penyerahan daripada kawalan Kastam petroleum kena cukai yang diimport sama ada atau tidak mana-mana bahagian atau kesemua cukai jualan atas barang-barang itu telah dibayar.
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).