Goods and Services Tax Act 2014 s 162
This legislation has been repealed. Do not cite it as law in force.
s 162 Goods imported into or supplied from free commercial zone
Notwithstanding any provision of this Act—
(a) no tax shall be due and payable upon any importation of goods into a free commercial zone except for goods used in the free commercial zone, other than goods for the purpose of commercial or retail trade activities approved under the Free Zones Act 1990;
(b) tax shall be due and payable upon all goods supplied or removed from a free commercial zone to Malaysia to all intents as if the supply or removal were importation into Malaysia;
(c) the payment of tax on any goods supplied or removed from a free commercial zone to a warehouse under section 70 or from a warehouse to a free commercial zone shall be suspended.
Malay text (authoritative)
Barang yang diimport ke dalam atau dibekalkan dari zon perdagangan bebas
Walau apa pun apa-apa peruntukan Akta ini—
(a) tiada cukai hendaklah menjadi genap masa dan kena dibayar ke atas apa-apa pengimportan barang ke dalam zon perdagangan bebas kecuali bagi barang yang digunakan di dalam zon perdagangan bebas, selain barang bagi tujuan aktiviti perdagangan atau perdagangan runcit yang diluluskan di bawah Akta Zon Bebas 1990;
(b) cukai hendaklah genap masa dan kena dibayar ke atas semua barang yang dibekalkan atau dipindahkan dari zon perdagangan bebas ke Malaysia bagi segala maksud seolah-olah pembekalan atau pemindahan itu ialah pengimportan ke dalam Malaysia;
(c) pembayaran cukai ke atas apa-apa barang yang dibekalkan atau dipindahkan dari zon perdagangan bebas ke suatu gudang di bawah seksyen 70 atau dari suatu gudang ke zon perdagangan bebas hendaklah digantung.
Read this section in the full act → · Open Part XV →
Find Act 762 on lom.agc.gov.my ↗
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).
