Section 86. Transportation of goods to or from Langkawi from or to the principal customs area. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART XVII - SPECIAL PROVISIONS DEALING WITH LANGKAWI

Section 86. Transportation of goods to or from Langkawi from or to the principal customs area.

Where goods are transported-

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

(b) from the principal customs area to Langkawi,

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 Langkawi from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Langkawi were a place outside the Federation.