States of Malaya Customs Duties Collection Act 1958
Table of Contents
Long Title
Part 1 PRELIMINARY
1 Short title
2 Interpretation
Part 2 APPOINTMENTS AND POWERS OF OFFICERS
3 Appointment of Collector and Federal Superintendents of Customs and Excise
4 Powers of Collector and Federal Superintendents
5 Appointment of Federal Customs Officers
6 Officers to be public servants
7 Authority cards to be produced
Part 3 ESTABLISHMENT OF COLLECTION STATIONS
8 Establishment of collection stations
9 Valuation of goods
10 Return of customs duty or other charges overpaid
11 Payment of customs duty, etc., short paid or erroneously refunded
12 Abatement of customs duty
13 Calculation of customs duty
Part 4 DECLARATION OF GOODS AND PAYMENT OF CUSTOMS DUTY
14 Declaration of goods imported and payment of duty
15 Declaration of goods exported and payment of duty
16 Control of agents
Part 5 DUTIABLE GOODS IMPORTED BY POST
17 Examination of postal articles
18 Assessment of customs duty
19 Forfeiture of postal articles containing undeclared dutiable goods
20 Application
Part 6 MISCELLANEOUS PROVISIONS
21 Documents in support of declaration to be produced
22 Taking of samples
23 Weighing and handling charges
24 Powers while in transit in relation to baggage
25 Protection of government of Malaysia and Federal officers of customs from liability
26 Lien over goods deposited
Part 7 SEARCH AND SEIZURE
27 Power to open packages and examine goods and to stop and search conveyances
28 Seizure of goods the subject of an offence
29 Search of passengers
Part 8 PROVISIONS AS TO TRIALS AND PROCEEDINGS
30 Who may prosecute
31 Jurisdiction of District Courts
32 Notification in the Malaysia Gazette to be sufficient evidence
33 Burden of proof
34 Proportional examination of goods seized
35 Certificate of analyst may be accepted
36 Imprisonment for non-payment of fine
37 Manner of seizure not to be enquired into
38 Protection of informers
39 Goods liable to seizure liable to forfeiture
40 Court to order disposal of goods seized
41 Disposal of goods seized in respect of which there is no prosecution
42 Proceedings under other laws
43 Compounding of offences
44 No costs or damages in respect of seizure unless without reasonable or probable cause
Part 9 OFFENCES AND PENALTIES
45 Incorrect declaration and documents
46 Penalty for various offences
47 Assaulting or obstructing Federal officers of customs and rescuing seized goods
48 Offering or receiving bribes
49 Offences for which no other provision is made
50 Attempt and abetment
51 Offences by bodies of persons and by employees or agents
Part 10 GENERAL
52 Rewards
53 Powers of officers under certain Singapore Acts
54 Persons legally bound to give information
55 Packing of dutiable goods
56 Power to make regulations
Legislative History
Abbreviations
Comparative Table