Section 13A
Power of Minister to defer excise duties etc. [S 77/2017]
(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 excise duty to be deferred and subject to such requirements and conditions as may be imposed by the Controller;
(b)
permit those goods to be removed from the place of manufacture specified in a licence under section 53, ports warehouse, excise warehouse or licensed warehouse, as the case may be, in accordance with those regulations notwithstanding that the excise duty chargeable on the importation has yet to be paid.
[S 41/2018]
(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 excise 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 excise duties.