States of Malaya Customs Duties Collection Act 1958 · 2020 Revised Edition · Part 3 · Establishment of Collection Stations
12. Abatement of customs duty
Feedback & supportAfter payment of customs duty, no abatement of such duty shall be allowed on any goods on account of damage, or on account of any claim —
customs duty
“customs duty” means any import duty, export duty, surtax or cess imposed by or under the Customs Act 1967 (M. 235 (1980)) of Malaysia or any other written law in force in Malaysia and includes any royalty payable in lieu of an export duty under any written law or a contract, lease or agreement to which the government of Malaysia or of any State within Malaysia is a party or to which such government has consented;
to pay duty at a preferential rate; or
that the weight, measure, volume or value as determined by a Federal officer of customs for the purpose of ascertaining the duty on the goods or any other factor affecting the goods is incorrect,unless notice in writing of the claim has been given at or before the time of the payment of the customs duty.
value
“value”, in relation to goods declared for import, means the price which an importer would give at the time of declaration for import for the goods on a purchase in the open market if the goods were delivered to him at the place of payment of customs duty and if freight, insurance, commission and all other costs, charges and expenses (except any customs duty) incidental to the purchase and delivery at such place had been paid.