Customs Order, 2006 · As enacted · Part VIII · Warehousing
63. Licensing of duty-free shops
Official textFrom Attorney General's Chambers, unchanged
( 1}
The Controller may, on payment of the prescribed fee, grant a licence to operate a duty-free shop to any person, in this section referred to as the licensee, and when granted, may suspend or withdraw such licence.
Controller
"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;
Any such licence shall be for such period and subject to such conditions as the Controller in each case may specify in the licence.
The licensee shall, for the proper conduct of his business, furnish such security as may be required by the Controller.
(4} If it appears at any time that any goods have been sold or removed from such duty-free shop otherwise than in accordance with all the conditions of a licence granted under this section, the licensee of such duty-free shop shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Order, be liable to pay to the proper officer of customs the customs duty leviable to pay goods sold or removed.
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;
duty-free shop
Defined · s 2"duty-free shop" means any place licensed for the warehousing and sale of dutiable goods free of duty under section 63;
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;
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