36
Laws of Malaysia
ACT 235
(2) No goods in respect of which customs duty is payable on export shall be forwarded by rail from one place to another place in Malaysia when the journey involves passage through territory
outside Malaysia unless— (a) the customs export duty has been paid thereon; or (b) security in the amount of such duty has been furnished to the satisfaction of the senior officer of customs at the station of despatch that such goods shall be produced to the senior officer of customs at the station of destination.
Time and place of export by rail or road 28.
No goods shall be exported by rail or road— (a) except at a prescribed place of export and, where a route
has been prescribed, by such route; and (b) in the case of goods exported by road except on such days and during such times as may be prescribed unless permission to export goods on other days and during other times has been granted by the proper officer of
customs. Exportation by air 29. No goods shall be exported by air except at a customs airport and such goods may be cleared at an inland clearance depot or an
inland customs station. Importation or exportation by pipeline 29A. No goods shall be imported or exported by pipeline unless such pipeline is approved by the Director General who, in granting such approval, may impose such conditions as he may deem fit. Exemption from provisions of sections 23, 24, 25, 26, 28 and 29 30. The Director General may exempt any person from all or any of the provisions of sections 23, 24, 25, 26, 28 and 29 on such conditions as he may deem fit to impose.