States of Malaya Customs Duties Collection Act 1958 · 2020 Revised Edition · Part 9 · Offences and Penalties
46. Penalty for various offences
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unlawfully removes or in any way assists or is concerned in unlawfully removing any goods from a collection station; or
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
at any time before their importation into Malaysia opens, changes, substitutes, adds to or otherwise tampers with any goods or passengers’ baggage which have been duly declared at a collection station,shall be guilty of an offence and shall be liable on conviction —
collection station
“collection station” means a station or other place established by the President under section 8;
in the case of dutiable goods —
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;
for a first offence to a fine of not less than 6 times the amount of the customs duty or $5,000, whichever is the lesser amount, and of not more than 20 times the amount of the customs duty or $5,000 whichever is the greater amount:Provided that when the amount of customs duty cannot be ascertained the penalty may amount to a fine not exceeding $5,000; and
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;
for a second or any subsequent offence to such fine or to imprisonment for a term not exceeding 2 years or to both;
in the case of non-dutiable or prohibited goods, to a fine of not less than twice the value of the goods or $5,000, whichever is the lesser amount, and of not more than 5 times the value of the goods or $5,000 whichever is the greater amount:Provided that where the value of the goods cannot be ascertained the penalty may amount to a fine not exceeding $5,000.
prohibited goods
“prohibited goods” means goods the import of which into or the export of which from Malaysia is prohibited either absolutely or conditionally by any written law for the time being in force in Malaysia;