States of Malaya Customs Duties Collection Act

(Original Enactment: Ordinance 24 of 1958)

(30th March 1987)
An Act to enable the government of Malaysia to collect Federal customs duties within Singapore.
[11th February 1959]
Short title
1.  This Act may be cited as the States of Malaya Customs Duties Collection Act.
2.  In this Act, unless the context otherwise requires —
“aircraft” includes any kind of craft which may be used for the conveyance of passengers or goods by air;
“collection station” means a station or other place established by the President under section 8;
“Collector” means any officer appointed by the President to be the Collector of Federal Customs Duties under section 3(1);
“customs duty” means any import duty, export duty, surtax or cess imposed by or under the Customs Act 1967 [M. 235 (1980)] of Malaysia or any other written law in force in Malaysia and includes any royalty payable in lieu of an export duty under any written law or a contract, lease or agreement to which the government of Malaysia or of any State within Malaysia is a party or to which such government has consented;
“dutiable goods” means all goods which are subject to the payment of customs duty on import into or export from Malaysia and on which such duty has not yet been paid;
“export”, with its grammatical variations and cognate expressions, means to take or cause to be taken out of Malaysia by land or air, otherwise than by post;
“exporter” includes any owner or other person for the time being beneficially interested in any goods at the time at which such goods enter Singapore from Malaysia by land or air;
“Federal Customs Officer” means any officer whose appointment is approved under section 5;
“Federal officer of customs” means —
(a)any Collector;
(b)any Federal Superintendent of Customs and Excise; and
(c)any Federal Customs Officer;
“Federal Superintendent of Customs and Excise” means any officer appointed by the President under section 3(2);
“goods” includes animals, birds, fish, plants and all kinds of movable property;
“import”, with its grammatical variations and cognate expressions, means to take or cause to be taken into Malaysia by land, air or post;
“importer” includes any person, company, firm, society or other body of persons in Malaysia to whom, or to which, goods are consigned by land, air or post;
“other charges” includes warehouse rent, weighing fees, handling charges and overtime fees, and any other moneys payable under the provisions of this Act or any regulations made thereunder, except customs duty;
“passenger” means a person travelling by railway or aircraft from Singapore to Malaysia or vice versa;
“prohibited goods” means goods the import of which into or the export of which from Malaysia is prohibited either absolutely or conditionally by any written law for the time being in force in Malaysia;
“railway” has the same meaning as in the Railways Act [Cap. 263];
“value”, in relation to goods declared for import, means the price which an importer would give at the time of declaration for import for the goods on a purchase in the open market if the goods were delivered to him at the place of payment of customs duty and if freight, insurance, commission and all other costs, charges and expenses (except any customs duty) incidental to the purchase and delivery at such place had been paid.