The Customs Act 1967 (), is an Act of the Parliament of Malaysia, relating to customs. Many subsequent amendments to it have also been passed.
Structure The Customs Act 1967, in its current form (), consists of 21 Parts containing 169 sections and 1 schedule (including 24 amendments). Part I: Preliminary Part II: Appointment and Powers of Officers Part III: Levying of Customs Duties Part IV: Importation and Exportation Part V: Port Clearances Part VI: General Provisions Affecting Vessels in Territorial Waters Part VII: Manifests Part VIII: Warehousing Part IX: Declaration of Goods A—Dutiable goods B—Non-dutiable goods C—General Provisions Part X: Drawback Part XI: Miscellaneous Provisions Part XII: Inspection, Investigation, Search, Seizure and Arrest Part XIII: Provisions as to Trials and Proceedings Part XIV: Offences and Penalties Part XV: Regulations Part XVI: General Part XVII: Special Provisions Dealing with Penang Part XVIII: Special Provisions Dealing with Labuan Part XIX: Special Provisions Dealing with Sabah and Sarawak Part XIXA: Special Provisions Dealing with Langkawi Part XIXB: Special Provisions Dealing with the Joint Development Area Part XIXC: Special Provisions Dealing with Tioman Part XX: Singapore Preventive Vessels Part XXI: Repeal Schedule
References Mohamed Ariff and Yeah Kim Leng (eds). "Customs Act 1967". Malaysia's Taxation System: Contemporary Practices, Issues and Future Direction. Sunway University Press. 2020. Chapter 8.1. See also chapter 2. Seokwoo Lee and Warwick Gullett (eds). Asia-Pacific and the Implementation of the Law of the Sea. Brill Nijoff. 2016. p 85.
External links Customs Act 1967