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



Section 76. Declaration of goods transported from Labuan to the principal customs area.


The person in charge of any vessel or aircraft on which goods are transported from Labuan to the principal customs area shall make a declaration substantially in the form as prescribed under the Customs Act 1967 or under any other laws in force for the time being giving particulars of the goods transported in such vessel or aircraft.



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