PART XIXC
SPECIAL PROVISIONS DEALING WITH TIOMAN
Interpretation
163J. In this Part, unless the context otherwise requires—
“Tioman” means the Island of Tioman and the islands of Soyak, Rengis, Tumok, Tulai, Chebeh, Labas, Sepoi and Jahat; “principal customs area” means Malaysia exclusive of Labuan, Langkawi and Tioman.
Customs duties relating to Tioman
163K. (1) Notwithstanding anything to the contrary contained in this Act—
(a) no import duty shall be payable upon any goods imported into Tioman, other than goods which the Minister may from time to time declare by order published in the Gazette;
(b) no export duty shall be payable upon any goods exported from Tioman, other than goods which the Minister may from time to time declare by order published in the Gazette;
(c) import duty shall be payable upon all dutiable goods transported to the principal customs area from Tioman as if such transportation to the principal customs area were importation into Malaysia;
(d) export duty shall be payable upon all dutiable goods transported from the principal customs area to Tioman to all intents as if such transportation from the principal customs area were export from Malaysia; and
(e) the Minister may by order, prescribe the meaning of the word “value” in relation to goods transported from Tioman to the principal customs area.
(2) Subsections 11(2), (3), (4) and (5) shall apply to any order made by the Minister under paragraph 1(a) or (b).
(3) Nothing in this section shall render inapplicable to Tioman any other customs duty which may be fixed by the Minister under subsection 11(1).
Transportation of goods from or to Tioman to or from the principal customs area
163L. Where goods are transported—
(a) from Tioman to the principal customs area; or
(b) from the principal customs area to Tioman, the provisions of this Act, other than sections 81, 82, 83, 84, 85, 86, 87 and 87A thereof, shall with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, Part XII shall apply to goods transported to or from Tioman from or to the principal customs area and to persons and vehicles, vessels and aircraft transporting such goods as if Tioman were a place outside Malaysia.
Declaration of goods transported from Tioman to the principal customs area
163M. The person in charge of any vessel or aircraft on which goods are transported from Tioman to the principal customs area shall make a declaration substantially in the prescribed form giving particulars of the goods transported in such vessel or aircraft.
Dutiable goods to be deemed to be non-dutiable while in Tioman
163N. Except for the purpose of section 48, any dutiable goods, other than goods declared by the Minister under paragraph 163K(1)(a) or deemed to have been declared by the Minister under that section shall, while in Tioman, be deemed to be non-dutiable goods and the provisions of this Act shall be construed accordingly.
Collection of duties in Tioman
163O. In making regulations under section 142, the Minister may provide for the collection in Tioman of the customs duties payable in respect of goods transported or about to be transported from or to Tioman to or from the principal customs area.
Application of Part X to goods transported to Tioman
163P. The provisions of Part X which deals with drawback shall apply to goods other than goods declared by the Minister under paragraph 163K(1)(a) or deemed to have been declared by the Minister under that section, transported from the principal customs area to Tioman as if such goods had been exported.
PART XX
SINGAPORE PREVENTIVE VESSELS
Interpretation
164. In this Part—
“Singapore preventive vessel” means any vessel owned or employed by the Government of Singapore for the prevention of smuggling;
“preventive flag” means a flag prescribed under subsection 142(11).
Powers of master of Singapore preventive vessels
165. It shall be lawful for the master or other persons having the charge or command of a Singapore preventive vessel, on hoisting a preventive flag, to exercise with such assistance as he may consider necessary within the territorial waters or upon any vessel or is let therein, or upon any landing place or wharf abutting thereon, all the powers conferred by sections 109, 110, 114 and subsection 116(1).
How person arrested dealt with
166. Every person arrested and every article seized under the powers conferred by section 165 shall, without unnecessary delay, be taken to a police station or to a customs office.
Offence
167. Any person who obstructs or hinders any person lawfully exercising any of the powers conferred by section 165 or any person acting in his assistance shall be guilty of an offence against this Act.
Master and crew of Singapore preventive vessel to be public servants
168. The master or other person having the charge or command of a Singapore preventive vessel and all members of the crew thereof shall, while such vessel is within the territorial waters, be deemed to be public servants within the meaning of the Penal Code.
PART XXI
REPEAL
Repeal and saving
169. (1) The written laws specified in the Schedule are hereby repealed.
(2) Unless the contrary intention appears in this Act—
(a) all persons, things and circumstances appointed or created by or under any of the laws repealed by subsection (1) or existing or continuing under any of such laws immediately before the commencement of this Act shall, under and subject to this Act and regulations made thereunder, continue to have the same status, operation and effect as they respectively would have had as if such laws had not been so repealed; and
(b) in particular and without effecting the generality of paragraph (a) such repeal shall not affect licences, permits, appointments, orders, rules and regulations issued or made under or by virtue of the aforesaid laws and in force immediately before the commencement of this Act and such licences, permits, appointments, orders, rules and regulations shall remain in force and shall continue to remain in force as if every such licence, permit, appointment, order, rule or regulation were issued or made under and by virtue of this Act until replaced or revoked by any licence, permit, appointment, order, rule or regulation made under or by virtue of this Act.