Section 60A
Manufacture and other operations in relation to goods in licensed warehouse. [S 39/2011]
(1)
In respect of a warehouse licensed under section 60, the Controller may, on payment of the prescribed fee, grant an additional licence to the licensee to carry on any manufacturing process and other operations in respect of goods liable to customs duties and any other goods.
(2)
Any such licence shall be for such period and subject to such conditions as the
Controller in each case may specify in the licence and may at any time be withdrawn by the
Controller.
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
36
BLUV as at 08th August 2018
(3)
No goods which have undergone any manufacturing process in the warehouse shall be released for home consumption or export without the prior approval of the Controller.
(4)
Subject to subsection (5), if such goods are released from the warehouse for home consumption, the customs duty thereon shall be calculated on the basis as if such goods had been imported.
(5)
Where in the course of any operation permissible under subsection (1) to any goods liable to customs duty there is waste or refuse, customs duty shall be remitted on the quantity of goods liable to customs duty in so much of the waste or refuse as has arisen from the operation carried on in relation to the goods which have undergone any manufacturing process –
Provided that such waste or refuse is destroyed subject to such conditions as the
Controller may impose or duty is paid on such waste or refuse as if it had been imported in that form.
All goods to be deposited in warehouse on arrival.