Section 73. Sales tax on goods imported into or exported from Labuan or transported to or from Labuan from or to the principal customs area. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART XIV - SPECIAL PROVISIONS DEALING WITH LABUAN

Section 73. Sales tax on goods imported into or exported from Labuan or transported to or from Labuan from or to the principal customs area.

Notwithstanding anything to the contrary contained in this Act-

(a) no sales tax shall be payable upon any taxable goods imported into Labuan or transported to Labuan from the principal customs area other than any taxable goods which the Minister may from time to time declare by order published in the

Gazette

;

[Ins Act 451:s.45]

(b) sales tax shall be payable upon all taxable goods transported to the principal customs area from Labuan to all intents as if such transportation to the principal customs area were importation into Malaysia;

(c) the sale value of goods liable to sales tax in accordance with paragraph (b) shall be determined in accordance with the provisions of section 7 (1) (d).