신흥교역국의 통관환경 연구 말레이시아‹ 흥... · 2017-03-29 · 목 차 Ⅰ. 개 관 9 1. 일반 개황 9 2. 경제 개황 10 가. 말레이시아의 주요 경제

2016. 12.

.

,

, .

,

.

,

.

,

.

. 9

1. 9

2. 10

. 10

. 12

. 15

3. 17

4. (Free Trade Agreement) 22

. 25

1. Doing Business 2017 252. (National Trade Estimate Report on Foreign Trade

Barriers: NTE ) 30

. (Technical Barriers To Trade) 31

. 31

. 32

. 32

. 33

. 34

1. 34

. 34

. 35

2. 40

. 40

. GST 45

. 46

3. 49

. 49

. 52

4. 53

. 53

. 63

5. (Free Zone) 72

. 72

. 76

6. 78

7. AEO(Authorized Economic Operator) 80

8. (Customs Ruling) (Appeal) 82

9. 84

. (Joint Development Area) 84

. (International Procurement Centre)

(Regional Distribution Centre) 85

. 88

1. 88

. 88

. 92

2. 95

. 95

. 99

3. 101

. 101

. 103

4. 104

. 104

. 106

5. 107

110

117

. 117

. 121

. 125

. 127

. 128

11

12

2015 13

2015 14

(FDI) 16

16

17

18

10 19

10 20

2015 10 21

Doing Business 2017 26 Doing Business 2016/2017 27 Doing Business 2017 28 29

2014 41

2014 42

43

46

2016 47

48

58

64

(AP) 65

COA (2014 1 ) 67

71

109

[ -1] 38

[ -2] 39

[ -3] 44

.

1.

(Malaysia) 1)

11 , 2

330,252( 3.3/ 1.5), (Kuala Lumpur)2)

2015 3,063, 1713)

50, 23, 7 ,

1) , (2016), http://mys.mofa.go.kr/korean/as/mys/policy/overview/index.jsp, : 2016. 10. 11.

2) , , http://keri.koreaexim.go.kr/site/program/board/basicboard/view?boardtext2=TC0102&menuid=007001001&pagesize=10&boardtypeid=212&boardid=52619, : 2016. 2. 11.

3) , (2016), http://mys.mofa.go.kr/korean/as/mys/policy/overview/index.jsp, : 2016. 10. 11.

10

61% 20%, 9%, 6%

, , 3 (70) 5 (222) 4)

,

(Bumiputra) ,

5)

, 2

2.

.

4-6% 2014 6% 2015 4.7%

2012 , 2014 6)


5) , , http://mys.mofat.go.kr/webmodule/htsboard/template/read/korboardread.jsp?typeID=15&boardid=1608&seqno=715759&c=&t=&pagenum=1&tableName=TYPE_LEGATION&pc=&dc=&wc=&lu=&vu=&iu=&du=, : 2016. 11.28.

. 11

2015 2014

2012 2013 2014 2015

(%) 5.5 4.7 6.0 4.7

GDP() 3,144 3,233 3,381 3,135

1 GDP() 10,653 10,797 11,049 10,073

(%) 1.7 2.1 3.1 2.4

(%) 3.0 3.1 2.9 3.0

(RM/) 3.1 3.2 3.3 3.9

() 2,088 2,023 2,078 1,773

() 1,721 1,717 1,732 1,512

() 1,378 1,334 1,146 1,037

: , , http://keri.koreaexim.go.kr/site/program/board/basicboard/view?boardtext2=TC0102&menuid=007001001&pagesize=10&boardtypeid=212&boardid=52619, : 2016. 2. 11.

(Ringgit Malaysia) 2012 2015 1 3.9

2012 2015

2014 3.1% 2015 2.4%

2012 1 3 2015 1 37


12

.

2014 4

2012-2014 2 2015 1

2012 2015 2012 2013

2012 2013 2014 2015

2,088 2,023 2,078 1,773

1,721 1,717 1,732 1,512

763 306 346 261

: , http://keri.koreaexim.go.kr/site/program/board/basicboard/view?boardtext2=TC0102&menuid=007001001&pagesize=10&boardtypeid=212&boardid=52619, : 2016. 2. 11.

( : )

2015 , , , , , , , , , ,

10 8

. 13

1 108.47 13.9 129.36 18.9

2 101.53 13.0 82.10 12.0

3 73.81 9.5 55.33 8.1

4 73.67 9.4 53.59 7.8

5 44.42 5.7 41.75 6.1

6 36.85 4.7 36.51 5.3

7 31.67 4.1 31.06 4.5

8 29.10 3.7 31.05 4.5

9 28.08 3.6 23.39 3.4

10 25.23 3.2 18.85 2.7

227.12 29.1 182.67 26.6

: Malaysia External Trade Development Corporation, Department of Statistics http://www.matrade.gov.my/en/malaysian-exporters/services-for-exporters/trade-a-market-information/trade-statistics, : 2016. 2. 12.

2015 (: )

35.6%, 29.4%

, , , LNG, , , , ,

14

1 277.92 35.6 201.33 29.4

2 55.14 7.1 65.01 9.5

3 7.0 7.0 63.47 9.3

4 LNG 6.0 6.0

59.36 8.7

5 5.1 5.1 44.09 6.4

6

4.6 4.6 63.67 5.3

7 4.5 4.5 21.75 3.2

8

3.3 3.3

21.65 3.2

9 3.3 3.3 17.78 2.6

10 2.6 2.6 , , 15.98 2.3

20.7 20.7 136.86 20.3

: Malaysia External Trade Development Corporation, Department of Statistics http://www.matrade.gov.my/en/malaysian-exporters/services-for-exporters/trade-a-market-information/trade-statistics, : 2016. 2. 12.

2015 (: )

. 15

.

(Foreign Direct Investment; FDI) 7)

, ,

,

, , ,

8)

(Task force) Pemudah 2007 2 9)

2012 2015 (FDI) 2013 FDI

7) , http://125.131.31.47/Solars7DMME/004/08%EB%A7%90%EB%A0%88%EC%9D%B4%EC%8B%9C%EC%95%84%ED%88%AC%EC%9E%90%EC%8B%A4%EB%AC%B4%EA%B0%80%EC%9D%B4%EB%93%9C.pdf : 2016. 11. 22 ; , , http://news.kotra.or.kr/user/globalBbs/kotranews/3/globalBbsDataView.do?setIdx=242&dataIdx=105460, : 2016. 11. 22.

8) KOTRA , http://125.131.31.47/Solars7DMME/004/2007KOTRA%EA%B5%AD%EA%B0%80%EC%A0%95%EB%B3%B4%EB%A7%90%EB%A0%88%EC%9D%B4%EC%8B%9C%(EC)%95%84.pdf, : 2016. 11. 22.

9) , , https://news.kotra.or.kr/user/globalBbs/kotranews/6/globalBbsDataView.do?setIdx=322&dataIdx=34749&pageViewType=&column=&search=&searchAreaCd=&searchNationCd=&searchTradeCd=&searchStartDate=&searchEndDate=&searchCategoryIdxs=&searchIndustryCateIdx=&searchItemCode=&searchItemName=&page=871&row=10, : 2016. 11. 28.

16

(MIDA)

2012 2013 2014 2015

FDI -8,001 -2,112 -5,588 -3,501

FDI 8,896 11,296 10,609 10,500

FDI 16,897 13,408 16,197 14,001

: , http://keri.koreaexim.go.kr/site/program/board/basicboard/view?boardtext2=TC0102&menuid=007001001&pagesize=10&boardtypeid=212&boardid=52619, : 2016. 6. 8.

(FDI) (: )

2011 2015 100 2015 5 7 2014 1 3 2 52%

2012

2015 2 1

()

()

()

/

2011 108 34 178 158 164 0.61

2012 128 35 738 202 729 0.17

2013 81 31 417 167 444 0.19

2014 84 32 279 118 132 0.30

2015 112 41 53 158 57 2.11

: (, ): , http://211.171.208.92/odisas.html, : 2016. 3. 5.

(: )

. 17

2015 , , , , ,

,

2013 2015

2013 2014, 2015 3

2015

2013 2014 2015

1 180 30 104 34 38 42

2,

7 7 1 3 7 7

3 16 8 8 10 6 20

4, ,

5 1 0 3 1 7

5 0 0 0 4 1 6

: (, ): , http://211.171.208.92/odisas.html, : 2016. 3. 5.

(: , )

3.

2015 77 3 86 9 8 7

2011 20-40

2015

18

2011 2012 2013 2014 2015

6,275 7,723 8,588 7,583 7,735

2.6 23.1 11.2 -11.7 2.0

10,468 9,796 11,096 11,098 8,609

9.8 -6.4 13.3 0.0 -22.4

-4,193 -2,073 -2,508 -3,515 -874

: , http://stat.kita.net/stat/kts/ctr/CtrTotalImpExpDetailPopup.screen, : 2016. 6. 12.

(: , %)

2015 , , , , , ,

, ,

2014 2% , , , ,

2014

63.3%

. 19

2014 2015

7,583 -11.7 7,735 2.0

1 966 -54.4 1,577 63.3

2 782 25.6 939 20.2

3

599 50.6 395 4.1

4 379 69.0 380 862.6

5 360 -19.7

326 -45.6

6 331 39.8 315 -12.4

7 293 -0.5 312 -5.7

8 285 3.4 269 -5.6

9 282 -23.0 217 -26.0

10 153 13.8 156 1.8

: MTI 3 : , http://stat.kita.net/stat/kts/ctr/CtrItemImpExpList.screen, :

2016. 6. 13.

10 (: , %)

2015 , , , , , , , ,

2014 22.4% 10

2014 41.2%, 65.6%

20

2014 2015

11,098 0.0 8,609 -22.4

1 3,192 8.1 2,132 -33.2

2 1,530 -15.1 1,516 25.6

3 1,208 -2.9 900 -41.2

4 450 -27.0 375 -15.7

5 445 -8.6 298 -4.5

6 350 -3.5 270 -11.6

7 312 22.0 267 -23.6

8 306 12.0 178 -6.4

9 190 5.2 155 -65.6

10

173 11.1 150 -2.7

: MTI 3 : , http://stat.kita.net/stat/kts/ctr/CtrItemImpExpList.screen, :

2016. 6. 13.

10 (: , %)

2015 14 , , , , ,

,

. 21

1 137,124 1 90,250

2 69,832 2 45,854

3 30,418 3 44,024

4 27,771 4 20,957

5 25,577 5 19,561

6 15,011 6 16,654

7 12,030 7 16,475

8 12,004 8 16,438

9 10,892 9 11,308

14 7,735 14 8,609

: , http://stat.kita.net/stat/kts/ctr/CtrTotalImpExpList.screen, :2016. 6. 13.

2015 10 (: )

22

4. (Free Trade Agreement)

(Free Trade Agreement; FTA)

,

10)

7 FTA ASEAN11) 5 FTA

FTA (067), (08 1) (10

8), (11 7), (12 2), (13 1), (14 4, )

ASEAN FTA (09 9), (09

12), (10 1), (10 1), /(10 1)

ASEAN (Common Effective Preferential Tariff; CEPT) 1993

CEPT 2008

99% 5%

EU12), (Trans-Pacific Partnership; TPP),

10) (MITI) , http://fta.miti.gov.my/index.php/pages/view/4, : 2016. 5. 4.

11) ASEAN(Association of South-East Asian Nations; ) 10 , , , , , , , , ,

12) EU(European Union; ) , , , , , , , , , , , , , , , , , , , , , , , , , , , 28

. 23

TPP (First Mover) FTA

, ,

TPP

EU 2012 9 8 2014 8

ASEAN-EU ASEAN-EU FTA

ASEAN FTA 2007 6 1 ASEAN 9

ASEAN 2007 6 1

ASEAN 2009 5 1

ASEAN() (Normal Track) (Sensitive Track)

20% 2007 13%, 2008

10%, 2009 5%, 2010 0% 13)

2016 1

1

, , , , , , , 412

ASEAN FTA 2009 6 2 14) 15)

13) ASEAN FTA , http://www.fta.go.kr/webmodule/_PSD_FTA/asean/1/KOR-ASEAN_FTA_summary.pdf, : 2016. 5. 18.

14) FTA , http://fta.customs.go.kr/, : 2016. 5. 4.

15) , http://tariff.customs.gov.my, : 2016. 5. 4.

24

ASEAN FTA KOREA. MAL

Nil 0% , ASEAN AHTN CEPT

.

1. Doing Business 201716)

(The World Bank) 2004 (Ease of doing business) Doing Business

2016 Doing Business 2017 2016 190 17)

Doing Business 2017 (Starting a business), (Dealing with construction permits),

(Getting electricity), (Registering property), (Getting credit),

(Protecting minority investors), (Paying taxes),

(Trading across borders), (Enforcing contract), (Resolving insolvency)

(labor market regulation) 11

2017 , 1 ,

5

Doing Business 2017 190 23 22

, ,

16) World Bank, Doing Business 2017, Economy Profile : Malaysia, http://www.doingbusiness.org/data/exploreeconomies/malaysia, : 2016. 12. 1.

17) World Bank Doing Business 6 1

26

OECD1)

()

1 (Starting a business), 23 45.88

2 (Dealing with construction permits) 112 48.19

3 (Getting electricity) 8 75.6

4 (Registering property) 40 44.22

5 (Getting credit) 20 57.03

6 (Protecting minority investors) 3 42.72

7 (Paying taxes) 61 41.63

8 (Trading across borders) 60 24.41

9 (Enforcing contract) 42 44.66

10 (Resolving insolvency) 46 23.34

11 (Labor market regulation) - -

(Ease of Doing Business) 23 -

: 1) OECD 32(, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ; )

: World Bank, Doing Business 2017, 2016, http://www.doingbusiness.org/data/ exploreeconomies/malaysia;

World Bank, Doing Business OECD High Income 2017, 2016, pp. 10-13

Doing Business 2017

,

,

,

18)

. 27

2015 58 2016 60

10

45, 321, 255

45

, , (C/O), ,

18) 85 (Klang) , 8708

2015 2016

() 5 5

() 42 70

() 581 621

() 5 5

() 46 94

() 636 636

58 60

: World Bank, Doing Business 2017, 2016, p. 222. World Bank, Doing Business 2016, 2015, p. 217.

Doing Business 2016/2017

28

OECD

()

(Documentary compliance)

10 3 2 60 1 1

(Border compliance)

48 12 12 48 19 13

(Domestic transport)

12 - 2 21 2 1

()


45 36 37 130 57 11

(Border compliance)

321 150 335 250 282 185


255 - 212 198 223 216


10 4 3 132 1 1

(Border compliance)

72 9 35 80 19 6


12 - 1 21 2 7

()


60 25 40 160 57 27

(Border compliance)

321 115 220 384 266 315


255 - 214 198 223 568

60 - 41 108 42 32

: World Bank, Doing Business 2017 Malaysia, 2016, p. 84; Doing Business 2017 OECD High Income, 2016, pp. 12-13; Doing Business 2017 Korea, 2016, pp. 14-15, 84.

60, 321, 255

60

Doing Business 2017

. 29

(Bill of Lading) (Commercial invoice) (Customs export declaration) (Packing list) (Certificate of origin)

(Bill of Lading) (Certificate of origin) (Commercial invoice) (Packing list) (Customs import declaration)

: The World Bank, Doing Business 2017, Economy Profile: Malaysia, 2016, p. 85.

30

2. (National Trade Estimate Report on

Foreign Trade Barriers : NTE )19)

1974 (Trade Act of 1974) 181 (United States Trade Representative; USTR) 3

2016 58

20)

2016 58 (Import Policies), (Non-tariff barriers; NTBs),

(Intellectual Property Rights Protection)

, FDI 2015 24

2015 215 2014 42

24.1%

2015 5.9% 123,

11.2% 338

2015 FDI 144 10.8%

, , ,

19) . USTR, National Trade Estimate Report on Foreign Trade Barriers, https://ustr.gov/sites/default/files/2016-NTE-Report-FINAL.pdf, : 2016. 4. 25.

20) 2010 (Sanitary and Phytosanitary Measures; SPS) (Technical Barriers to Trade; TBT) NTE

. 31

TPP 11 18,000 , , ,

TPP , , , , , , , ,

, , , 12 ,

40%

. (Technical Barriers To Trade)

(Halal Standards)

(Sanitary and Phytosanitary Measure; SPM)

MS1500 , , ,

21)

.

(simple average applied tariff) 6.1%, (ad valorem)

, , , , , 20 (Tariff Rate Quota; TRQ)

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32

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TRQ

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.

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,

.

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2014 9

(resumption timeline)

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. 33

.

(bumiputera)24) , , , ,

, ()

TPP TPP

TPP (binding)

24)

.

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(Royal Malaysian Customs Department) , 25)

, ,

- , ,

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,

1948, (Customs and Excise Department) 1957,

JUSA26) 27)

(Implementation Division) JUSA A, (Internal

Taxes Division) (Management Division) JUSA B,

25) , -, 2012, p. 27.26) JUSA Jawatan Utama Sektor Awam(Public Sector Super scale)

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27) , -, 2012, p. 27.

. 35

(Legal Division) JUSA C ,

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10 1 (Integrity Branch) (Enforcement Division)

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, 29)

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. 39

Minister of Finance

2Minister of Finance

Deputy Minister of Finance

Deputy Minister of Finance

Secretary General of Treasury

Employees Provident Fund(Chief Executive Officer)

Treasury

Central Bank of Malaysia

(Gavernor)

Khazana Nasional Berhad(Managing Director)

Royal Customs Malaysia

(Director General of Customs)

Securities Commission

(Chairman)

Lankawi Lankawi Development

Authority (General Manager)

Inland Revenue Board of

Malaysia(Chief Executive Officer)

( )Bursa Malaysia Behad

(Chief Executive Officer)

Tun Yayasan Abdul Razak

(Secretary)

Accountant General

(Accountant General of Malaysia)

Bank Simpana Nasional

(General Manager)

Totalisator Lembaga Berhad

(Chief Executive Officer)

Valuation and Property

Services Department (Director General of

Valuation)

Labuan Labuan Financial Services

Authority(Director General)

Retirement Fund

Incorporated(Chief Executive Officer)

: (2011), : 2016. 3. 20.

[ -2]

40

2.

.

1)

2-300% 31)

32)

, ,

35%

1996 11 APEC 2000 15%

2020 33)

, 20-30% 5%

WTO , 2014 6.1% 22.2%

31) http://tradenavi.or.kr/CmsWeb/viewPage.req?idx=PG0000000738&natnCd=MY : 2016.11.28.

32) - http://www.kfranchise.kr/?p=10691 : 2016. 11. 28.

33) , , , 2014 , 2014. 12. p. 12.

. 41

2014, 9.3%, 61.8%

5.5%, 14.9%

1995 WTO

6.1 9.3 5.5: 9.3: 5.5 22.2 61.8 14.9

: (WTO) 2015 (http://stat.wto.org/TariffProfiles/MY_e.htm) : 2016. 5. 18.

2014 (: %)

31.6% 0~5% 16.4% 5~10%

11.4% 100% 12.4%

31.4% 0~5% 38% 15~50%

5%

42

05 510 1015 1525 2550 50100 > 100

()

75.0 10.5 4.5 1.7 2.0 3.2 1.0 1.9

12.9 31.6 16.4 12.1 8.6 3.4 3.3 11.4

64.1 8.8 7.9 2.7 12.4 4.1 0.0 0

5.0 31.4 6.1 1.2 19.0 19.1 0.0 0

: (WTO) 2014 (http://stat.wto.org/TariffProfiles/MY_e.htm), : 2016. 5. 18.

2014 (: %)

, , , 109.5% 280.6%

100% , ,

98.7% 82.4% 89.2%

. 43

WTO

3.1 90.1 50 30.9 7.9 168

3.5 83.3 50 24.0 5.0 261

, , 3.0 74.2 90 109.5 11.0 1000

, 5.7 43.8 15 18.1 4.2 69

5.5 69.0 50 14.7 18.7 406

, 1.9 65.6 20 31.5 4.2 1000

2.4 82.4 15 15.5 0 35

103.0 28.0 1000 280.6 0 1000

0.0 100.0 0 4.0 20.0 5

0.6 92.8 25 7.8 28.5 202

0.7 90.9 20 7.7 50.8 40

7.6 50.7 60 17.6 0.1 30

0.5 89.2 5 5.0 0 5

2.7 83.3 50 11.5 0.8 67

, 10.1 46.1 40 19.1 4.1 35

8.8 31.0 30 19.0 0 35

0.2 98.7 30 20.7 0 30

, 10.7 53.0 40 21.8 0 40

3.5 75.5 35 9.1 8.8 40

4.3 72.2 30 13.8 25.8 30

11.1 41.5 50 14.2 3.9 35

4.5 69.9 50 10.0 19.2 35

(: %)

: (WTO) 2014 (http://stat.wto.org/TariffProfiles/MY_e.htm), : 2016. 5. 18.

44

2)

HS Code 9 2-300% 34) 9

10,579

(http://tariff.customs. gov.my/) Tariff Type AKFTA HS Code

: JKDM HS, http://tariff.customs.gov.my/ : 2016. 5. 24.

34) -, http://www.kfranchise.kr/?p=10691, : 2016. 11. 28.

[ -3]

. 45

FTA (http://fta.customs.go.kr/)

. GST35)

2015 4 6% GST GST 2014 10%

5% 2015

6% GST

, , , GST

GST , 6% 36)6: , , , 0: , ,

GST

: , , ,

50 GST 50

GST 10 20 5 , 20 40 7

37)

35) Goods and Services Tax General Guide, http://gst.customs.gov.my/en/rg/SiteAssets/general_guides/GENERAL_GUIDE_12072016v3.pdf, 2016. 8. 2.

36) , http://www.customs.gov.my/en/ip/Pages/ip_tos.aspx, : 2016. 7. 29.

37) Deloitte, GST , 2016. 3.

46

5 50 7

6 38) 5 3

2

.

1)

, , 4 , , 20% 150%

, ,

38) GST KOTRA

75-105%

4 60-105%

20-30%

0.10 (0.03) + 15% per litre

42.50 (13.28) per 100% vol per litre

+ 15% 0.22 (0.07)

per stick + 20%

: (MIDA, Malaysia Investment Development Authority), http://www.mida.gov.my/home/taxation/posts/, : 2016. 7. 19.

. 47

39)

e-Excise (Electronic Fund Transfer; EFT) Excise No. 7

2)

639.09(199.71) 4802.31(1500.75)

39) , , 2015 , 2015. 12, p. 86.

RM US

Port Klang-Shah Alam 639.09 199.71

Petaling Jaya- Sungai Way 726.15 226.92

Selangor-Banting 786.61 245.81

Perak-Tanjung Malim 1,820.08 568.77

Penang-Butterworth/Seberang 3,544.56 1,107.67

Kedah-Kulim 3,547.93 1,108.72

Perlis-Kangar 4,292.71 1,341.47

Negeri Semibilan-Nilai 1,406.53 439.54

Melaka-Air Keroh Industrial Area 2,150.67 672.08

Kelantan-KotaBaru 4,802.41 1,500.75

Pahang-Kuantan 2,902.70 907.09

Tetengganu-Kerteh 3,430.21 1,071.94

Johor-Pasir Gudang 3,485.23 1,089.13

: (MIDA), Malaysia Investment Development Authority, http://www.mida.gov.my/home/transportation-costs/posts/, : 2016. 7. 12.

2016

48

() 2015 20FT 100, 40FT 200

Bintulu, Johor, Labuan, Lahad Datu, Lumut, Miri, George Town (Penang), Port Kelang, Tanjung Pelepas

Port Klang,

Penang Port, Pasir Gudang, Port of Tanjung Pelepas

kg 16.25(5.07) 113.0(35.31)

kg 20.93(6.54)

(Kuala Lumpur International Airport) (Penang International Airport), Senai(Johor

Bahru), Kuching, Kota Kinabalu

(kg) kg

113.0 35.31

20.93 6.54

45 16.25 5.07

: (MIDA), Malaysia Investment Development Authority), http://www.mida.gov.my/home/transportation-costs/posts/, : 2016. 7. 16.

. 49

3.

.

(Malaysia Investment Development Authority; MIDA) , 2009 8

(Policy Review of Iron and Steel Industry) ,

(Customs Duties Exemption order)

(MIDA) 40)

3

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4

, , , , , , , , , ,

, 41)

(MIDA) 42)

40) , http://exportcenter.go.kr/common_board/weeklytrade/notice_read.jsp?curPage=14&num=22831&board_type=6, : 2016. 10. 25.

41) , http://www.mida.gov.my/env3/uploads/Publications_pdf/MalaysiaInvestment_Policies_Icentives_Facilities/MIMS2010(K).pdf, : 2016. 6. 13.

50

43)

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, 45)

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43) (MIDA) http://www.mida.gov.my/env3/uploads/Forms/Manufacturing/27072012/GD-PC1-02.pdf

44) (MIDA) http://www.mida.gov.my/env3/uploads/Forms/Manufacturing/27072012/GD-PC2,PC2-1,PC2A-02.pdf

45) , https://news.kotra.or.kr/user/globalBbs/kotranews/5/globalBbsDataView.do?setIdx=244&dataIdx=152390, : 2016. 11. 28.

. 51

(Policy Review of Iron and Steel Industry) 46)

(long products) 2009 8 1 10%

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47) , http://exportcenter.go.kr/common_board/weeklytrade/notice_read.jsp?curPage=14&num=22831&board_type=6, : 2016. 10. 25.

48) Customs Duties Exemption order, http://www.dagangnet.com/gst-countdown/Archive%20Form/GSTImportImplementation_UserGuide/P.U.%20(A)%20371-%20Customs%20Duties%20(Exemption)%202013%20dated%2024%20December%202014.pdf, : 2016. 10. 24.

52

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. 53

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. 57

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66) , http://cic.ktl.re.kr/viewCert.do?certNo=195#dt22, : 2016. 5. 9.

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. 59

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76) , , , 2015 , 2015. 12. p. 231.

64

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, , , 2015 , 2015. 12, pp. 231-232.

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. 65

Ministry of International Trade and Industry (MITI)

Ministry of Plantations Industries and Commodities (MPIC)

Ministry Of Agriculture & Agro-Based Industry (MOA)

Ministry of Home Affairs (MOHA)

Ministry of Health (MOH)

Ministry of Science, Technology and Innovation (MOSTI)

Ministry of Urban Wellbeing, Housing and Local Government (KPKT)

Ministry of Natural Resources and Environment (NRE)

Ministry of Communications & Multimedia Malaysia (KKMM)

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78) KOTRA, 2016 , 11, 2015.

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. 67

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7 (,

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: (MITI) :http://www.miti.gov.my/index.php/pages/view/content92a9.html : 2016. 10. 22.

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68

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html?fileName=/gw_files/NationPDF/101076/101076_118_5007973.pdf, : 2016. 5. 12.

. 69

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87) , , 2014.88) Syarikat Percetakan Nasional (M) Bhd. Jalan Chan Sow Lin 50554 Kuala Lumpur Tel: 03-92212022

Fax: 03-92220690

89) , , 2014.90) , file:///C:/Users/youngyea/Downloads/%EB%A7%90%EB%A0%8

8%EC%9D%B4%EC%8B%9C%EC%95%84_%EC%A0%80%EB%82%98%ED%8A%B8%EB%A5%A8%EC%86%8C%EA%B8%88%252C%EC%8B%9D%EC%97%BC%EC%86%8C%EA%B8%88_%20%EB%AF%B8%EB%8B%88%EC%8B%9C%EC%9E%A5%EC%A1%B0%EC%82%AC_%EC%B5%9C%EC%A2%85%EB%B3%B4%EA%B3%A0%EC%84%9C%20(1).pdf, : 2016. 11. 28.

91)

70

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92) . Director of Trade Practices Section(Attn: Ms. Norazah Abdul Jabbar), Ministry of International Trade and Industry(MITI) : Level 9, Menara MITI, No.7, Jalan Sultan Haji Ahmad Shah, 50480 Kuala Lumpur, MALAYSIA : (603) 8000-8000 : (603) 6201-2337/6203-1303

. 71

4)

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HS Code

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2015-08-27

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form)

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2015-04-28

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PET(Polyethylene terephthalate)

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2012-06-26

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( ): ,

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72

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. 75

(Licensed Manufacturing Warehouse; LMW)

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78

,

6. 100)

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. 79

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106) FTA

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7. AEO(Authorized Economic Operator)108)

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109) AEO

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(Definition) 112)

(Customs Ruling Schedule A) 200

90

3 60

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111) , http://www.customs.gov.my/en/pg/Pages/pg_ees.aspx, : 2016. 7. 29.

112) 4 1. Puan Siti Fatimah binti Othman, Tel: 03-88822497 2. Mrs. Noorhayati bint Wahab, Tel: 03-88822869 3. Mrs. Hasniza daughter Zulkefli, Tel: 03-888228784. Mrs. Haizatulza binti Zainal, Tel: 03-88822136

. 83

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ruling)

, , (appeal) 113)

(Duty Under Protest)

(Enforcement Department)

114)

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30

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114) , 2016. 8. 20.

115) (MIDA) http://www.mida.gov.my/home/taxation/posts/, : 2016. 7. 20.

116) http://tribunalkastam.treasury.gov.my Form A

84

117)

60

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GST 2015 4 1 GST(GST Tribunal) 118)

Form B119) 4 200

30

9.

. (Joint Development Area)

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118) PWC, https://www.pwc.com/my/en/assets/issues/gst-appeal-tribunal.pdf, : 2016. 7. 20.

119) GST form , http://www.customs.gov.my/en/pg/pages/pg_form.aspx, : 2016. 7. 20.

. 85

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86

, , 24(), 49(

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, , 2015. 9. , Laws of Malaysia Act, 235 customs Act 1967., , , 2014 , 2014. 12._______, , 2015 , 2015. 12. _______, , , 2015 , 2015. 12., , 2014., , 2014.

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_______, http://www.customs.gov.my/en/ci/Pages/ci_os.aspx, : 2016. 5. 2.

_______, http://www.customs.gov.my/en/ip/Pages/ip_tos.aspx, : 2016. 7. 29.

_______, http://www.customs.gov.my/en/pg/Pages/pg_crd.aspx, : 2016. 7. 12.

_______, http://www.customs.gov.my/en/pg/Pages/pg_ees.aspx, : 2016. 7. 29.

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, , http://mys.mofat.go.kr/webmodule/htsboard/template/read/korboardread.jsp?typeID=15&boardid=160

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, http://exportcenter.go.kr/common_board/weeklytrade /notice_

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, http://tradenavi.or.kr/CmsWeb/viewPage.req?idx

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113

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6%8D%EC%97%85%EB%B0%8F%EA%B2%BD%EC%A0%9C%EC%A0%95%EC

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EA%B3%A0-7.pdf, : 2016. 11. 28.

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screen, : 2016. 6. 12.

_______, http://stat.kita.net/stat/kts/ctr/CtrItemImpExpList.screen, : 2016. 6. 13.

_______, http://211.171.208.92/odisas.html, : 2016. 3. 5.

, , http://keri.koreaexim.go.kr/site/program/ board/basicboard/view?boardtext2=TC0102&menuid=007001001&pagesize=1

0&boardtypeid=212&boardid=52619, : 2016. 2. 11.

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05. 09.

_______, http://certinfo.or.kr/search.do?query=SIRIM, : 2016. 11. 28.

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_______, http://cic.ktl.re.kr/viewCert.do?certNo=195#dt22, : 2016. 5. 9.

CIDB(Construction Industry Development Board), http://www.cidb.gov.my/cidbv4/

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114

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artDate=&searchEndDate=&searchCategoryIdxs=&searchIndustryCateIdx=&se

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115

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_______, , 6 , http://news.kotra.or.kr/user/globalAllBbs/ kotranews/album/2/globalBbsDataAllView.do?dataIdx=153421&co

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=&searchStartDate=&searchEndDate=&searchCategoryIdxs=&searchIndustryC

ateIdx=&page=12&row=100, : 2016. 11. 28.

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7. 12.

116

_______, http://www.miti.gov.my/index.php/pages/view/2386, : 2016. 2. 22.

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,

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,

.

,

.

, ,

166) KOTRA, , http://news.kotra.or.kr/user/nationInfo/kotranews/14/userNationBasicView.do?nationIdx=56, : 2016. 10. 25.

118

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President

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.

http://mys.mofat.go.kr

No. 9 & 11, Jalan Nipah, Off Jalan Ampang, 55000 Kuala Lumpur, Malaysia

[email protected]

+603-4251-2336

+603-4252-1425

+603-4251-4904

+603-4251-9066

KOTRA www.kotra.or.kr - -

9th Fl., Menara Hap Seng(Formerly known as Mui Plaza), Jalan P. Ramlee, 50250 KL, Malaysia

+603-2117-7100

+603-2142-2107

[email protected]

122

http://www.mykorean.org/

1st Floor Premises, Lot B1-2, Boulevard 2 One Ampang Avenue Jalan Ampang Utama 2/2 68000 Selangor Darul Ehsan, Malaysia

+603-4257-7585

+603-4257-3397

[email protected]

http://www.customs.gov.my/

Block 10, Government Offices Complex, Jalan Duta, 50622 Kuala Lumpur, Malaysia

+603-6200-0000

+603-6201-2337

[email protected]

http://www.kocham.org.my/

Lot 9D, 9th Floor, UBN Tower 10, Jalan P. Ramlee, 50250 Kuala Lumpur

+603-2078-8787

+603-2078-8686

[email protected]

http://www.treasury.gov.my

Ministry Of Finance Complex No. 5 Persiaran Perdana Precinct 2, Federal Government Administrative Centre 62592 Putrajaya Federal Territory

+603-8882-3000

+603-8882-3893

[email protected]

. 123

http://www.matrade.gov.my/

Menara MATRADE, Jalan Khidmat Usaha, Off Jalan Duta, 50480 Kuala Lumpur, Malaysia

+603-6207-7077

+603-6203-7037

[email protected]

(Ministry of International Trade & Industry) http://www.miti.gov.my/

Import & Export Control Section 2nd Floor, Block 10,Government Offices Complex, Jalan Duta 50622 Kuala Lumpur

+603-6203-3022

+603-6201-3012

[email protected]

SIRIM( ) http://www.sirim.my/

No.1, Persiaran Dato Menteri,Section 2, P.O.Box 7035,40700 Shah Alam, Selangor Darul Ehsan.

+603-5544-6000

+603-5544-6694

[email protected]

http://www.mida.gov.my

MIDA Sentral No.5, Jalan Stesen Sentral 5 Kuala Lumpur Sentral50470 Kuala Lumpur Malaysia

+603-2267-3633

+603-2274-7970

[email protected]

124

CIDB(Construction Industry Development Board) http://www.cidb.gov.my/cidbv4/index.php?lang=en

Level 10, Menara Dato' Onn, Putra World Trade Centre,

No 45, Jalan Tun Ismail 50480 Kuala Lumpur

+603-4047-7000

+603-4047-7070

[email protected]

(Energy Commission) http://www.st.gov.my/index.php/en/

Energy Commission, No. 12, Jalan Tun Hussein, Precinct 2, 62100 Putrajaya, Malaysia.

+603-8870-8500

+603-8888-8637

(Malaysia Digital Economy Corporation) http://www.mdec.my/

2360 Persiaran APEC 63000 Cyberjaya Selangor Darul Ehsan

+603-315-000

+603 8315 3115

[email protected]

(Department of Environment) http://www.doe.gov.my/portalv1/en/tentang-jas

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LAWS OF MALAYSIA

Act 235

CUSTOMS ACT 1967

ARRANGEMENT OF SECTIONS

PART IPRELIMINARY

1. (1) This Act may be cited as the Customs Act 1967.

(2) (Omitted).

Interpretation

2. (1) In this Act, unless the context otherwise requires agent, in relation to a vessel includes chinchew and comprador;

aircraft includes any kind of craft which may be used for the conveyance of

passengers or goods by air;

collection station means a customs warehouse established in Singapore under

subsection 63(2);

computer has the meaning assigned thereto in section 3 of the

Evidence Act 1950 [Act 56];

171) , http://world.moleg.go.kr/World/SoutheastAsia/MY/law/7066?pageIndex=15, : 2016. 5. 3.

. 129

customs airport means any place which has been prescribed as a customs airport;

customs duty means any import duty, export duty, surtax, surcharge or cess

imposed by or under this Act, any countervailing duty or anti-dumping duty imposed

by or under the Countervailing and Anti-Dumping Duties Act 1993 [Act 504] and

includes any royalty payable in lieu of an export duty under any written law, or a

contract, lease or agreement to which the Federal Government or the Government of

any State is a party or to which such Government has consented;

customs port means any port prescribed to be a customs port;

customs warehouse means a warehouse or other place established by the Minister

under subsection 63(1) for the deposit of dutiable goods;

denatured means effectually rendered unfit for human consumption to the

satisfaction of the Director General;

Director General means the Director General of Customs and Excise appointed

under subsection 3(1);

document has the meaning assigned thereto in section 3 of the Evidence Act 1950;

dutiable goods means all goods subject to the payment of customs duty and on

which such duty has not yet been paid;

duty free shop means any place licensed for the warehousing and sale of dutiable

goods free of duty under section 65D;

electronic data interchange means the transfer, from computer to computer, of

commercial and administrative transactions using an agreed message standard to

structure the data pertaining to a transaction;

export with its grammatical variations and cognate expressions means to take or

cause to be taken out of Malaysia, by land, sea or air or to place any goods in a

vessel, conveyance or aircraft for the purpose of such goods being taken out of

Malaysia by land, sea or air;

export by air includes exportation in any manner or by any means by air;

export by road includes exportation in any manner or by any means by land, and

includes, in particular, exportation through the land by means of a pipeline;

export by sea includes exportation in any manner or by any means by sea, and

includes, in particular, exportation through the sea by means of a pipeline;

130

exporter includes any person by whom any goods (including goods transferred

from an importing aircraft or ship) are exported from Malaysia or supplied for use as

aircrafts or ships stores, and also the owner, or any person acting on his behalf, and

any person who for customs purposes signs any document relating to goods exported

or intended for exportation or supplied or intended for supply as aircrafts or ships

stores as aforesaid;

Financial Authority in relation to Sabah and Sarawak means any person appointed

by the Minister, by notification in the appropriate Gazette, to exercise under the

directions of the Minister any function which the Minister is empowered or required

by this Act to exercise in Sabah or Sarawak;

goods includes animals, birds, fish, plants and all kinds of movable property;

hover in the case of a vessel in territorial waters means to linger without apparent

lawful purpose, whether such vessel be moving or not moving;

import with its grammatical variations and cognate expressions means to bring or

cause to be brought into Malaysia by land, sea or air:

Provided that goods bona fide in transit, including goods for transhipment, shall

not, for the purpose of levy of customs duties, be deemed to be imported unless they

are or become uncustomed goods;

import by air Includes importation in any manner or by any means by air;

import by road includes importation in any manner or by any means by land, and

includes, in particular, importation through the land by means of a pipeline;

import by sea includes importation in any manner or by any means by sea, and

includes, in particular, importation through the sea by means of a pipeline;

importer includes and applies to any owner or other person for the time being

possessed of or beneficially interested in any goods at and from the time of

importation thereof until such goods are duly removed from customs control;

inland clearance depot means a common-user inland facility equipped with fixed

installations and offering services for handling and temporary storage of any kind of

goods carried by land and placed under customs control;

intoxicating liquor includes any alcohol, or any liquid containing more than two

per centum of proof spirit, which is fit or intended to be or which can by any means

. 131

be converted for use as a beverage;

in transit means taken or sent from any country and brought into Malaysia by

land, sea or air (whether or not landed or transhipped in Malaysia) for the sole

purpose of being carried to another country either by the same or another

conveyance;

Joint Development Area has the meaning assigned thereto in section 2 of the

Malaysia-Thailand Joint Authority Act 1990;

legal landing place means any place which has been prescribed as a legal place

for the landing and shipping of goods;

licensed carrier means a person approved by the Director General to operate

vehicles by road for the carriage of any goods in transit or any dutiable goods under

this Act or under the ExciseAct 1976 [Act 176];

licensed warehouse means a warehouse or other place licensed for the

warehousing of dutiable goods under section 65;

local craft means any junk, tongkang, perahu, kumpit or other similar type of

vessel, and any steam or motor vessel under seventyfive net registered tons;

manufacture means:

(a) in the case of intoxicating liquors, distilling, brewing, fermenting, bottling of

intoxicating liquor, and includes the addition of any substance (other than

water) to any intoxicating liquor and the blending, compounding and varying of

intoxicating liquors with intent that the compound so formed shall be sold for

human consumption, but excluding any such compound prepared at the order

of the purchaser, and for his immediate consumption;

(b) in the case of tobacco, any process converting any raw or leaf tobacco into

tobacco fit for smoking, snuffing or chewing, and includes the making of

cigarettes from manufactured tobacco;

(c) in the case of petroleum, refining, compounding and includes the addition of

any foreign substance; and (d) in other cases, the conversion by manual or

mechanical means of organic or inorganic materials into a new product by

changing the size, shape, composition, nature or quality of such materials and

includes the assembly of parts into a piece of machinery or other products, but

132

does not include the installation of machinery or equipment for the purpose of

construction;

mastermeans any person (except a pilot or harbour master) having for the time

being control or charge of a vessel;

Officer of customs means:

(a) the Director General;

(b) any Deputy Director General of Customs and Excise appointed under

subsection 3(1);

(c) any Assistant Director General, Director, Senior Assistant Director and Assistant

Director of Customs and Excise appointed under subsection 3(1);

(d) any Senior Superintendent, Superintendent or Assistant Superintendent of

Customs and Excise appointed under subsection 3(4);

(e) any Chief Customs Officer, Senior Customs Officer or Customs Officer appointed

under section 4;

(f) any police officer;

owner in respect of goods includes any person (other than an officer of customs

acting in his official capacity) being or holding himself out to be the owner, importer,

exporter, consignee, agent or person in possession of, or beneficially interested in, or

having any control of, or power of disposition over, the goods;

owner in respect of a ship includes every person acting as agent for the owner or

who receives freight or other charges payable in respect of the ship;

Peninsular Malaysia has the meaning assigned thereto in section 3 of the

Interpretation Acts 1948 and 1967 [Act 388], and includes the Federal Territory.

petroleum means any mineral oil or relative hydrocarbon in its solid, liquid or

gaseous form existing in its natural condition and includes casing head petroleum

spirit, bituminous shales, other stratified deposits from which oil can be extracted

commercially and petroleum products obtained from the process of manufacture;

pilot of an aircraft means every person having or taking command or charge of an

aircraft;

preventive vesselmeans any vessel employed for the prevention of smuggling or

for any other purpose relating to the customs and includes a vessel owned and

. 133

employed for the prevention of smuggling by the Government of Singapore;

prohibited goodsmeans goods the import or export of which his prohibited, either

absolutely or conditionally by an order under section 31 or by any other written law;

proper officer of customsmeans any officer of customs acting in the fulfilment of

his duties under this Act, whether such duties are assigned to him specially or

generally, or expressly or by implication;

road includes any prescribed land route;

sea includes inland waters;

senior officer of customs means:

(a) the Director General;

(b) any Deputy Director General of Customs and Excise appointed under subsection

3(1);

(c) any Assistant Director General, Director, Senior Assistant Director and Assistant

Director of Customs and Excise appointed under subsection 3(1);

(d) any Senior Superintendent, Superintendent or Assistant Superintendent of Customs

and Excise appointed under subsection 3(4);

(e) any officer of customs invested with the powers of a senior officer of customs

under subsection 3(5) or section 5;

(f) any police officer having the powers of a senior officer of customs by virtue of

section 8; sufferance wharf means any place other than an approved place of

loading or unloading at which the senior officer of customs may, in his

discretion, and under such conditions and in such manner as he may direct,

either generally or in any particular case, allow any goods to be loaded or

unloaded;

territorial waters means the territorial waters of Malaysia;

uncustomed goods means goods in respect of which a breach of the provisions of

this Act or of any subsidiary legislation made thereunder has been committed;

value in relation to imported goods means customs value as determined under

subsection 142(35B);

value in relation to goods to be exported means the price which an exporter

would receive for the goods calculated to the stage where such goods are released by

134

Customs at the place of export;

(1A) For the purposes of this Act (other than section 31), a free zone shall be

deemed to be a place outside Malaysia. In this subsection, the expression

free zone has the meaning assigned to it under section 2 of the Free Zones

Act 1990 [Act 438].

(2) For the purpose of this Act, goods shall be deemed to be under customs control

whilst they are deposited or held in any customs or licensed warehouse, post

office, or in any vessel, train, conveyance, aircraft, pipeline or place from which

they may not be removed except with the permission of the proper officer of

customs.

PART IIAPPOINTMENT AND POWERS OF OFFICERS

Appointment of Director General, Deputy Director General and other officers

3. (1) There shall be appointed an officer to be styled the Director General of

Customs and Excise and such number

Documents

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