States of Malaya Customs Duties Collection Act 1958 · 2020 Revised Edition · Part 5 · Dutiable Goods Imported by Post
19. Forfeiture of postal articles containing undeclared dutiable goods
Feedback & supportAny postal article consigned to Malaysia found upon examination to contain dutiable goods, that postal article not having affixed thereto a true declaration of such goods, shall be liable to forfeiture by order of the Collector.
dutiable goods
“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;
A Federal Superintendent of Customs and Excise may compound the offence by accepting from the addressee or consignor of any postal article liable to forfeiture under subsection (1) a sum not exceeding $500 and shall thereupon release that article on payment of the customs duty due thereon.
Federal Superintendent of Customs and Excise
“Federal Superintendent of Customs and Excise” means any officer appointed by the President under section 3(2);