Customs Act 1967(Act 235), Regulations & Order

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Customs Act 1967(Act 235), Regulations & Order

(As At 20th May 2016)

Detailed Contents Of Customs Act 1967(Act 235), Regulations & Order :

The Customs Act 1967 (Act 235) is a Malaysian law that regulates the import and export of goods, and the collection of customs duties and taxes. The act is enforced by the Royal Malaysian Customs Department.

The act provides the legal framework for the imposition and collection of customs duties and taxes, and the prevention of smuggling and other illicit activities related to the import and export of goods. The act also establishes the powers and responsibilities of customs officers in relation to the enforcement of the law.

In addition to the act itself, there are several regulations and orders that provide further detail on specific aspects of customs law in Malaysia. Some of the most important regulations and orders include:

  1. Customs Regulations 1977 – These regulations provide detailed rules and procedures for the assessment and collection of customs duties and taxes, as well as for the release and clearance of imported goods.

  2. Customs (Prohibition of Imports) Order 2017 – This order prohibits the import of certain goods into Malaysia, including drugs, firearms, and hazardous waste.

  3. Customs (Values of Imported Goods) Regulations 1998 – These regulations provide the rules for determining the value of imported goods for the purposes of calculating customs duties and taxes.

  4. Customs (Appeals) Regulations 2011 – These regulations establish the procedures for appealing decisions made by customs officers, including decisions related to the assessment of customs duties and taxes.

These regulations and orders, along with the Customs Act 1967, form the basis of customs law in Malaysia. It is important for importers, exporters, and other parties involved in international trade to be familiar with these laws in order to avoid penalties and ensure compliance with Malaysian customs requirements.

ISBN: 74819886
 
 

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