60
Laws of Malaysia
ACT 235
(2) Every importer of dutiable goods exempted from being warehoused under paragraphs 66(4)(b) and (c) shall, upon arrival of such goods at a place of import, make personally or by his agent to the proper officer of customs at such place of import, a declaration, in such manner or in such form as may be prescribed, of the goods imported, and shall pay the customs duties and other charges
leviable thereon within fourteen days of such declaration. (3) The addressee of any dutiable goods imported by post shall, on demand by the proper officer of customs, make personally or by his agent to such officer a declaration, substantially in the
prescribed form, of the goods imported. Declarations to give a full and true account 79. (1) The declaration referred to in section 78 shall give a full and true account of the number and description of packages, of the description, weight, measure or quantity, and value of all such
dutiable goods, and of the country of origin of such goods: Provided that if it is shown to the satisfaction of the proper officer of customs that such goods are urgently required for home consumption and that it is not within the power of the importer to furnish all the details required, such officer may, at his discretion, release the goods on payment of such customs duty as he may estimate to be leviable thereon, together with a deposit of such amount as such officer may determine not exceeding such estimated duty and on an undertaking being given by the importer or his agent to furnish a correct declaration within two months or such
further period as the proper officer of customs may allow. (2) On the submission of a correct declaration the proper amount of customs duty and other charges leviable shall be assessed and any money paid and deposited in excess of such amount shall be returned to the importer or his agent and in default of such submission within the aforesaid period the deposit shall be forfeited and paid
into the Consolidated Fund. Declaration of dutiable goods to be exported 80. (1) Every exporter of dutiable goods shall immediately before
export— (a) personally or by his agent make, in the prescribed form and to the officer of customs specified in subsection (2),
a declaration of the goods to be exported;