Customs Order, 2006 · As enacted · Part III · Levying of Customs Duties
12. Powers of Minister to exempt
Official textFrom Attorney General's Chambers, unchanged
The Minister may, with the approval of His Majesty the Sultan and Yang
Di-Pertuanl by order, exempt, subject to such condition as he may think fit to impose, any class or description of goods or persons from the payment of the whole or any part of any customs duty which may be payable.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
The Minister may in any particular case
(a} exempt any person from the payment of the whole or any part of the customs duties or any other prescribed fees or charges which may be payable by such person on any goods; or
direct the refund to any person of the whole or any part of the customs duties or any other prescribed fees or charges which have been paid by such person on any goods, and in granting such exemption or directing such refund, the Minister may impose such conditions as he may think fit.
Any goods in respect of which an exemption from the payment of customs duties has been granted under subsection (1) or (2) shall be deemed to be dutiable goods until the conditions1 if any, subject to which the exemption from customs duty was granted are fulfilled and shall be liable to all other charges1 not being customs duties/ to which they would be subject if no such exemption had been granted.
customs duty
"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
Terms defined in s 2
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;
Part IV
Importation and Exportation
Part VI
General Provisions Affecting Vessels in Territorial Waters
Part VII
Manifests
Part VIII
Warehousing
Part IX
Part C
Part X
Drawback
Part XI