Section 12A
Power of Minister to defer customs duties etc. [S 78/2017]
(1)
The Minister may, with the approval of His Majesty the Sultan and Yang
Di-Pertuan, by regulations, in relation to dutiable goods imported by any person in the course or furtherance of any business carried on by him –
(a)
provide for the payment of customs duty to be deferred and subject to such requirements and conditions as may be imposed by the Controller;
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
15
BLUV as at 08th August 2018
(b)
permit those goods to be removed from the ports warehouse, customs warehouse or licensed warehouse, as the case may be, in accordance with those regulations notwithstanding that the customs duty chargeable on the importation has yet to be paid.
[S 40/2018]
(2)
Regulations made under subsection (1) –
(a)
may provide that such goods may, subject to such requirements and conditions as may be imposed by the Controller;
(b)
require the person to account for and pay the customs duty chargeable on the importation of the goods in such form and manner, within such time and to such person as may be determined by the Controller.
Power of Minister to remit customs duties.