s 12A Presumption as to export
(1) In relation to export, any items, strategic items or unlisted items shall be deemed to be taken or caused to be taken out of Malaysia if such items— (a) have been cleared by a proper officer of customs at the last customs station on their route out of Malaysia; (b) have been loaded on to a conveyance which is about to depart from a port or place in Malaysia; or (c) have been cleared by a proper officer of customs at an inland clearance depot or at an inland customs station on their route out of Malaysia through a customs port or airport. (2) In this section, “customs airport”, “customs port”, “inland clearance depot” and “proper officer of customs” shall have the same meaning assigned to it in the Customs Act 1967 [Act 235].