Section 85

Notwithstanding anything contained in section 84, the person in charge of any goods imported or exported by land, who makes the declaration required by this Part, shall be deemed to be the agent of the importer or exporter, as the case maybe.

Incorporating amendments until S 40/2018

(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020

50

BLUV as at 08th August 2018