Khamis, Oktober 02, 2014
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Customs Act 1967

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Customs Act 1967

Customs (Rules Of Valuation) Regulations 1999

In exercise of the powers conferred by subsection 142(35B) of the Customs Act 1967 [Act 235], the Minister makes the following regulations:

Citation And Commencement

1. (1) These regulations may be cited as the Customs (Rules of Valuation) Regulations 1999.

   (2) These Regulations come into operation on 1st January 2000.


Interpretation

2. In these Regulations, unless the context otherwise requires –

“computed value" means the value determined under regulation 9;

"country of export" means the country from which the goods are transported directly to Malaysia or, as the case may be, the country from which the goods are deemed to be transported;

"deductive value" means the value determined under regulation 8;

"goods of the same class or kind" means imported goods that

(a) are within a group or range of imported goods produced by a particular industry or  industry sector that includes identical goods or similar goods in relation to the goods being valued; and

(b) for the purposes of -

(i) regulation 8, were produced in any country and exported from any country; and

(ii) regulation 9, were produced in and exported from the country in and from which   the goods being valued were produced and exported;

"identical goods" means imported goods that -

(a) are the same in all aspects, including physical characteristics, quality and reputation, as the goods being valued, except for minor differences in appearance that do not affect the value of the goods; 

(b) were produced in the country in which the goods being valued were produced; and

(c) were produced by or on behalf of the person who produced the goods being valued,

but does not include imported goods where engineering, development work, artwork, design work, plans or sketches undertaken in Malaysia were supplied, directly or indirectly, by the buyer of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods;

"minimum value" means a value which is predetermined under regulation 11 as the lowest acceptable value;

"price paid or payable" in relation to any goods, means the aggregate of all amounts paid or payable by the buyer to or for the benefit of the seller in respect of the goods;

"produce" includes grow, manufacture or mine;

"similar goods" means imported goods that -

(a) closely resemble the goods being valued in respect of materials, components and parts and characteristics and are functionally and commercially interchangeable with the goods being valued having regard to the quality and reputation of the goods and the goods being valued;

(b) were produced in the country in which the goods being valued were produced; and

(c) were produced by or on behalf of the person who produced the goods being valued,

but does not include imported goods where engineering, development work, artwork, design work, plans or sketches undertaken in Malaysia were supplied, directly or indirectly, by the buyer of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods;

"sufficient information" in respect of the determination of any amount, difference or adjustment, means objective and quantifiable information that clearly establishes the accuracy of the amount, difference or adjustment;

"transaction value" means the value determined under regulations 4 and 5.

(2) For the purposes of regulation 4, where the degree of relationship is relevant, the proximity of blood of collateral descendants in the relationship shall be determined by taking a step, upward or downward, or both upward to a common ancestor and downward from such ancestor.

(3) For the purposes of regulations 4, 6 and 7, the sale of goods for export to Malaysia shall be the last contracted sale prior to importation of the goods into Malaysia and the buyer of the said goods is in Malaysia.

(4) For the purposes of these Regulations, persons shall be deemed to be related only if -

(a) they are officers or directors of one another's business;

(b) they are legally recognised partners in business;

(c) they are employer and employee;

(d) any person directly or indirectly owns, controls, or holds five per cent or more of the outstanding voting stock or shares of both of them;

(e) one of them directly or indirectly controls the other;

(f) both of them are directly or indirectly controlled by a third person;

(g) together they directly or indirectly control a third person; or

(h) they are members of the same family.

(5) For the purposes of these Regulations, persons shall be deemed to be members of the same family if

(a) they are connected by blood relationship within the fourth degree of relationship;

(b) they are married to one another or if one is married to a person who is connected within the fourth degree of relationship to the other; or

(c) one has been adopted as the child of the other or as a child of a person who is within the third degree of relationship to the other.

(6) For the purposes of these Regulations, where there are no goods that were produced by or on behalf of the person who produced the goods being valued and are identical goods or similar goods, goods that were produced by or on behalf of a different person and that are otherwise identical goods or similar goods shall be deemed to be identical goods or similar goods, as the case may be.

(7) For the purposes of these Regulations, charges for interest under a financing arrangement entered into by the buyer and relating to the purchase of imported goods shall not be regarded as part of the customs value in any case where -

(a) the charges are distinguished from the price actually paid or payable for the goods;

(b) such goods are actually sold at the price declared as the price actually paid or payable; and

(c) the buyer, if required, can demonstrate that-

(i) the financing arrangement was made in writing; and

(ii) the claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when, the finance was provided.



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