s 52 Imported goods not to be released until tax paid
Any imported goods shall not be released from the customs control until the tax on those goods has been paid in full except as otherwise allowed by the Director General.
Goods and Services Tax Act 2014 s 52
Goods and Services Tax Act 2014 s 52
This legislation has been repealed. Do not cite it as law in force.
Malay text (authoritative)
Barang diimport tidak boleh dilepaskan sehingga cukai dibayar
Apa-apa barang yang diimport tidak boleh dilepaskan daripada kawalan kastam sehingga cukai ke atas barang itu telah dibayar sepenuhnya kecuali sebagaimana yang dibenarkan selainnya oleh Ketua Pengarah.
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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