32. Notification in the Malaysia Gazette to be sufficient evidence

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;

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• export

  export

  Defined · s 2

  “export”, with its grammatical variations and cognate expressions, means to take or cause to be taken out of Malaysia by land or air, otherwise than by post;

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• goods

  goods

  Defined · s 2

  “goods” includes animals, birds, fish, plants and all kinds of movable property;

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• import

  import

  Defined · s 2

  “import”, with its grammatical variations and cognate expressions, means to take or cause to be taken into Malaysia by land, air or post;

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• other charges

  other charges

  Defined · s 2

  “other charges” includes warehouse rent, weighing fees, handling charges and overtime fees, and any other moneys payable under the provisions of this Act or any regulations made thereunder, except customs duty;

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• value

  value

  Defined · s 2

  “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.

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