Customs Order, 2006 · As enacted · Part XI · Miscellaneous
100. Proper officer of customs may take samples
Official textFrom Attorney General's Chambers, unchanged
The proper officer of customs may at any time, if his duty requires, take samples of any goods to ascertain whether they are goods of a description liable to any customs duty, or to ascertain the customs duty payable on such goods or for such other purposes as the proper officer of customs may think necessary, and such samples may be disposed of in such manner as the Controller shall direct.
officer of customs
"officer of customs" means- (a) the Controller; (b) any Deputy Controller, Assistant Controller, Senior Superintendent, Superintendent, Deputy Superintendent or Assistant Superintendent of Customs and Excise appointed under section 3; and (c) the persons authorised by section 5 to exercise the powers of senior officers of customs or of officers of customs and any person appointed by His Majesty the Sultan and Yang Di-Pertuan to act as an officer of customs;
No payment shall be made for the cost of any sample taken but the proper officer of customs shall, on demand, give a receipt for any such sample.
Packing of dutiable goods.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
Terms defined in s 2
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;
customs duty
Defined · s 2"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
officer of customs
Defined · s 2"officer of customs" means- (a) the Controller; (b) any Deputy Controller, Assistant Controller, Senior Superintendent, Superintendent, Deputy Superintendent or Assistant Superintendent of Customs and Excise appointed under section 3; and (c) the persons authorised by section 5 to exercise the powers of senior officers of customs or of officers of customs and any person appointed by His Majesty the Sultan and Yang Di-Pertuan to act as an officer of customs;