In force2020 Revised Edition

Contents

States of Malaya Customs Duties Collection Act 1958 · 2020 Revised Edition · Part 4 · Declaration of Goods and Paymentof Customs Duty

14. Declaration of goods imported and payment of duty

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(1)

Subject to this Act, goods to be imported into Malaysia through a collection station shall not be loaded for despatch at or through the collection station until the importer or the consignor has, personally or by his agent —

(a)

made to a Federal officer of customs at the collection station a declaration in the prescribed form giving particulars of the goods to be imported; and

(b)

paid any import duty and other charges leviable on such goods:Provided that such declaration and payment of import duty shall not be required if the owner of any goods to be imported through a collection station consents, either personally or by his agent, to consign the goods in a manner satisfactory to a Federal officer of customs to a customs warehouse or a licensed warehouse in Malaysia established in accordance with the law of Malaysia.

(2)

Every passenger shall at a collection station or at any point between the Malayan Railway Station at Keppel Road, Singapore and the limits of Singapore declare to a Federal officer of customs all dutiable or prohibited goods in his possession, either on his person or in any baggage and shall pay any import duty leviable thereon.