States of Malaya Customs Duties Collection Act 1958 · 2020 Revised Edition · Part 3 · Establishment of Collection Stations
13. Calculation of customs duty
Feedback & supportThe rate of customs duty and the valuation, if any, applicable to any dutiable goods shall be determined in accordance with the provisions of the Customs Act 1967 (M. 235 (1980)) of Malaysia or any other Act of Malaysia amending or replacing that Act.
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;