States of Malaya Customs Duties Collection Act

• Jurisdiction: Singapore
• Coming into Force: 30 March 1987
• Act Number: (Original Enactment: Ordinance 24 of 1958)
• Enactment Date: 11 February 1959
• Record Number: Cap. 316
• Published date: 30 March 1987

States of Malaya Customs Duties Collection Act

(CHAPTER 316)

(Original Enactment: Ordinance 24 of 1958)

REVISED EDITION 1985

(30th March 1987)

An Act to enable the government of Malaysia to collect Federal customs duties within Singapore.

[11th February 1959]

PART I PRELIMINARY Short title 1. This Act may be cited as the States of Malaya Customs Duties Collection Act. Interpretation 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.

PART II APPOINTMENTS AND POWERS OF OFFICERS Appointment of Collector and Federal Superintendents of Customs and Excise 3.—(1) The President may, on the nomination of the Yang di-Pertuan Agong, by notification in the Gazette, appoint an officer to be the Collector of Federal Customs Duties who shall be in charge of all collection stations and have the superintendence of all matters relating thereto. (2) The President may, on the nomination of the Yang di-Pertuan Agong, by notification in the Gazette, appoint so many officers as he may consider necessary to be Federal Superintendents of Customs and Excise for the purpose of this Act. Powers of Collector and Federal Superintendents 4. The Collector and all Federal Superintendents of Customs and Excise shall have and exercise all the powers conferred by this Act on Federal Superintendents of Customs and Excise and Federal Customs Officers. Appointment of Federal Customs Officers 5. The President may approve the appointment by the Yang di-Pertuan Agong of officers to be Federal Customs Officers and any such officer shall by virtue of such approval have and exercise all the powers conferred by this Act on Federal Customs Officers. Officers to be public servants 6. The Collector, all Federal Superintendents of Customs and Excise and all Federal Customs Officers appointed or approved under the provisions of this Act shall be deemed to be public servants within the meaning of the Penal Code [Cap. 224]. Authority cards to be produced 7.—(1) Every Federal officer of customs when acting against any person under this Act shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting such authority card as the Collector may direct to be carried by that officer. (2) It shall not be an offence for any person to refuse to comply with any request, demand or order made by any Federal officer of customs acting or purporting to act under this Act if that officer is not in uniform and refuses to declare his office and produce his authority card, on demand being made by that person.

PART III ESTABLISHMENT OF COLLECTION STATIONS Establishment of collection stations 8.—(1) The President may, in accordance with a request of the Yang di-Pertuan Agong, establish collection stations in order to facilitate — (a) the collection of customs duty and other charges on goods exported from or to be imported into Malaysia; (b) the conduct of any other business and the exercise of any powers conferred by the provisions of this Act. (2) A Federal officer of customs may collect at any collection station the customs duty and other charges due to the government of Malaysia on the import or export of goods and all moneys so collected shall be paid into the general revenue of Malaysia. Valuation of goods 9.—(1) For the purpose of ascertaining the customs duty, if any, leviable thereon, any Federal officer of customs may value, weigh, measure, or otherwise examine, or cause to be valued, weighed, measured or otherwise examined any goods or passengers’ baggage delivered to a collection station. (2) When a valuation of any goods has been made by a Federal officer of customs, the valuation shall be presumed to be correct until the contrary is proved. Return of customs duty or other charges overpaid 10. It shall be lawful for the Collector, if it is proved to his satisfaction that any money has been overpaid as customs duty or other charges under this Act, to order the refund of the money so overpaid: Provided that no such refund shall be allowed unless a claim in respect thereof is made within one year after the overpayment was made. Payment of customs duty, etc., short paid or erroneously refunded 11.—(1) Whenever — (a) through inadvertence, error, collusion or misconstruction on the part of any Federal officer of customs, or through mis-statement as to value, quantity or description by any person, or for any other reason, the whole or any part of any customs duty or other charges payable under this Act has not been paid; or (b) the whole or any part of such customs duty or other charges, after having been paid, has been, owing to any cause, erroneously refunded, the person liable to pay such customs duty or other charges or the person to whom such refund has erroneously been made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, on demand being made within 12 months from the date on which customs duty was payable or deficient customs duty was paid or the refund was made, as the case may be, and without prejudice to any other remedy for the recovery of the amount due, any dutiable goods belonging to that person which may be in any collection station may be detained until the customs duty or deficiency is paid or the refund is repaid, as the case may be. (2) When any goods have been detained in accordance with subsection (1), the Collector may after giving not less than 14 days notice in writing to the owner (if the name and address of the owner are known to him), or after giving not less than 14 days notice in the Gazette (if the name and address of the owner are not known to him) sell the goods. (3) The proceeds of the sale of any such goods shall be applied to the payment of the charges that have been occasioned by the sale and of the customs duty and other charges leviable in accordance with subsection (1), and the surplus, if any, shall be paid to the owner of such goods, and if the owner cannot be found within one month of the sale, the surplus shall be paid to the general revenue of Malaysia. (4) If at the sale of any such goods no sufficient bid is forthcoming to satisfy the customs duty and charges which are due in respect of the goods, the goods shall be forfeited to the government of Malaysia and shall be disposed of in such manner as the Collector may direct. Abatement of customs duty 12. After payment of customs duty, no abatement of such duty shall be allowed on any goods on account of damage, or on account of any claim — (a) to pay duty at a preferential rate; or (b) that the weight, measure, volume or value as determined by a Federal officer of customs for the purpose of ascertaining the duty on the goods or any other factor affecting the goods is incorrect, unless notice in writing of the claim has been given at or before the time of the payment of the customs duty. Calculation of customs duty 13. The rate of customs duty and the valuation, if any, applicable to any dutiable goods shall be determined in accordance with the provisions of the Customs Act 1967 [M. 235 (1980)] of Malaysia or any other Act of Malaysia amending or ...