Section 75. Transportation of goods 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 75. Transportation of goods to or from Labuan from or to the principal customs area.

Where goods are transported-

(a) from Labuan to the principal customs area; or

(b) from the principal customs area to Labuan,

the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into or, as the case may be, exported from, the principal customs area from or to a place outside the Federation, and without prejudice to the above generality, the provisions of Part IX shall apply to goods transported to or from Labuan from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Labuan were a place outside Malaysia.