Malaysian Customs Act 1967

When by virtue of an order made under subsection 11(1) a customs duty is fixed

on any goods which previously were not dutiable goods or any customs duty on goods is

abolished or when the importation or exportation of any goods is prohibited or any such

prohibition is abolished by an order made under section 31 and it becomes necessary

for the purpose of this Act to determine the time at which an importation or exportation

of any goods made and completed shall be deemed to have had effect, such importation

or exportation shall, notwithstanding anything in this Act contained, be deemed to be the

time at which the goods are released by the proper officer of customs.

Questions in respect of goods deemed to be dutiable