18. Assessment of customs duty

Terms defined in s 2

• customs duty

  customs duty

  Defined · s 2

  “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;

  Open s 2
• dutiable goods

  dutiable goods

  Defined · s 2

  “dutiable goods” means all goods which are subject to the payment of customs duty on import into or export from Malaysia and on which such duty has not yet been paid;

  Open s 2
• Federal officer of customs

  Federal officer of customs

  Defined · s 2

  “Federal officer of customs” means —(a)any Collector;(b)any Federal Superintendent of Customs and Excise; and(c)any Federal Customs Officer;

  Open s 2