States of Malaya Customs Duties Collection Act 1958 · 2020 Revised Edition · Part 3 · Establishment of Collection Stations
9. Valuation of goods
Feedback & supportFor the purpose of ascertaining the customs duty, if any, leviable thereon, any Federal officer of customs may value, weigh, measure, or otherwise examine, or cause to be valued, weighed, measured or otherwise examined any goods or passengers’ baggage delivered to a collection station.
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;
When a valuation of any goods has been made by a Federal officer of customs, the valuation shall be presumed to be correct until the contrary is proved.
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;