Customs Act 1967 Explained

Short Title:	Customs Act 1967
Legislature:	Parliament of Malaysia
Long Title:	An Act relating to customs.
Citation:	Act 235
Territorial Extent:	Throughout Malaysia
Enacted By:	Dewan Rakyat
Date Enacted:	1967 (Act No. 62 of 1967) Revised: 1980 (Act 235 w.e.f. 17 July 1980)
Date Passed:	25 August 1967
Enacted By2:	Dewan Negara
Date Effective:	[2 November 1967, P.U. 503/1967]
Bill:	Customs Bill 1967
Introduced By:	Ng Kam Poh, Assistant Minister of Finance
1St Reading:	21 August 1967
2Nd Reading:	25 August 1967
3Rd Reading:	25 August 1967
Bill2:	Customs Bill 1967
Introduced By2:	Ng Kam Poh, Assistant Minister of Finance
1St Reading2:	28 August 1967
2Nd Reading2:	29 August 1967
3Rd Reading2:	29 August 1967
Amended By:	Emergency (Essential Powers) Ordinance No. 26, 1970 (Part VI, Second Schedule) [P.U. (A) 92/1970] Free Trade Zones Act 1971 [Act 24] Customs (Amendment) Act 1972 [Act A147] Customs (Amendment) Act 1973 [Act A161] Customs (Amendment) (No. 2) Act 1973 [Act A187] Customs (Amendment) Act 1974 [Act A241] Customs (Amendment) Act 1975 [Act A313] Malaysian Currency (Ringgit) Act 1975 [Act 160] Customs (Amendment) Act 1976 [Act A352] Subordinate Courts (Amendment) Act 1978 [Act A434] Finance Act 1983 [Act 293] Finance (No. 2) Act 1986 [Act 329] Customs (Amendment) Act 1990 [Act A783] Finance Act 1991 [Act 451] Free Zones Act 1990 [Act 438] Customs (Amendment) Act 1994 [Act A873] Customs (Amendment) Act 1995 [Act A921] Customs (Amendment) Act 1996 [Act A960] Finance Act 1997 [Act 557] Finance Act 1998 [Act 578] Customs (Amendment) Act 1999 [Act A1057] Customs (Amendment) Act 2001 [Act A1109] Customs (Amendment) Act 2002 [Act A1162] Customs (Amendment) (No. 2) Act 2002 [Act A1181]
Related Legislation:	Customs Ordinance 1952 of the States of Malaya [F.M. Ordinance No. 42 of 1952] Customs Ordinance of Sabah [Sabah Cap. 33] Customs Ordinance of Sarawak [Sarawak Cap. 26]
Status:	In force

The Customs Act 1967 (ms|Akta Kastam 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