Title: AKTA KASTAM , Author: Mohd Afandi Md Amin, Name: AKTA KASTAM CUSTOMS ACT Incorporating all amendments up to 1 January The Customs Act (Malay: Akta Kastam ), is a Malaysian laws which enacted relating to customs. Structure[edit]. The Customs Act , in its current. Akta Kastam [Akta ], Menteri membuat perintah yang berikut: Nama dan Perintah Duti Kastam (Barang-Barang di bawah Perjanjian.

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Turn on more accessible mode. Deductive Value As Customs Value.

B their cost of acquisition incurred by the person related to the buyer, where the goods were acquired by the buyer from a person who was related to the buyer at the time of their acquisition but who did not produce them; or.

A their cost of acquisition where they were acquired by the buyer from a person who was not related to the buyer at the time of their acquisition.

The importer shall, upon written request, have the right to an explanation in writing from the proper officer of customs as to how the customs value of his imported goods was determined. B tools, dies, moulds and other items utilized in the production of the goods. Notwithstanding any other provision under these regulations, the minister may fix a minimum value on imported goods Written explanation on valuation method upon written request by importer A the cost of their transportation to the place of production of the goods being value; and.

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C their cost of production where they were produced by the buyer or a person related to the buyer at the time of their production. Please enable scripts and reload this page. Deductive Value As Customs Value 8.

Citation And Commencement 1. Notwithstanding any other provision under these regulations, the minister may fix a skta value on imported goods Written explanation on valuation method upon written request by importer.

Customs Rules Of Valuation Regulations Skip to main content. C materials consumed in the production of the goods; and. A materials, component, parts and other items incorporated in the goods.

Please turn on JavaScript and try again. If the cost, charge, expense, duties or other taxes is identified separately from the balance of the price kastsm or payable for the goods; c in respect of carrier media bearing data or instructions, by deducting the value of the data or instructions from the price paid or payable for the goods if: This page location is: You may be trying to access this site from a secured browser on the server.

Customs Act – Wikipedia

In exercise of the powers conferred by subsection 35B of the Customs Act [Act ], the Minister makes the kasstam regulations:. Turn off more accessible mode. If the cost, charge, expense, duties or other taxes is identified separately from the balance of the price paid or payable for the goods. B the value added to them by any repairs or modifications made to them after they were so acquired or produced.

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Customs Act 1967

A the commercial accounts of the producer of the goods being valued; or. B any other sufficient information relating to the production of the goods being valued, that are supplied by or an behalf of the producer of the goods and prepared in a manner consistent with the generally accepted accounting principles of the country of production kasfam the goods being valued, including, without limiting the generality of the foregoing. D engineering, development work, artwork, design work, plans and sketches undertaken elsewhere than in Malaysia and necessary for the production of the goods.