Goods and Services Tax Act 2014 s 16
This legislation has been repealed. Do not cite it as law in force.
The value of goods imported into Malaysia shall be the sum of the following amounts, namely— (a) the value of the goods for the purposes of customs duty determined in accordance with the Customs Act 1967; (b) the amount of customs duty, if any, paid or is to be paid on the goods; and (c) the amount of excise duty, if any, paid or is to be paid on the goods.
Nilai barang yang diimport
Nilai barang yang diimport ke Malaysia hendaklah jumlah amaun yang berikut, iaitu— (a) nilai barang bagi maksud duti kastam yang ditentukan mengikut Akta Kastam 1967; (b) amaun duti kastam, jika ada, yang dibayar atau yang hendaklah dibayar ke atas barang itu; dan (c) amaun duti eksais, jika ada, yang dibayar atau yang hendaklah dibayar ke atas barang itu.
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).