PASSIT PMC SDN BHD

New Customs Offices And Warehouses — Working Hours and Landing Places

Customs (Amendment) (No.2) Regulations 2016 [P.U. (A) 213/2016]

Customs (Amendment) (No.3) Regulations 2016 [P.U. (A) 214/2016]

Customs (Amendment) (No.4) Regulations 2016 [P.U. (A) 215/2016]

The above Amendment Regulations were gazetted on 29 July 2016 and came into operation on 1 August 2016. They amend the Customs Regulations 1977 [P.U.(A) 162/1977] by inserting the new Customs Offices and Warehouses as follows (in blue italic):

Regulation 3. Working days and hours.

(1)    The ordinary hours during which customs offices and warehouses shall be opened for business to the public shall be as follows:

Full working days        8.00 a.m. to 3.30 p.m.

Half working days       8.00 a.m. to 12.15 p.m.

Provided that—

………………….

(xxxiv)     at Tok Bali Supply Base, Mukim Semerak, Jajahan Pasir Puteh, Kelantan, the hours shall be—

at all times on any day.”; and

(xxxv)      at Tanjung Langsat, Mukim Sungai Tiram, District of Johor  Bahru, Johor, the hours shall be —

at all times on any day.”; and

(xxxvi)     at PETRONAS Floating Liquefied Natural Gas Satu (PFLNG-1), Kumang Cluster Kanowit Field, Bintulu, Sarawak, the hours shall be―

at all times on any day.”; and

……………………….

(4)  The ordinary hours during which goods other than the personal effects of bonafide travellers may be unloaded, landed, shipped or made waterborne to be shipped shall be as follows —

Full working days               6.00 a.m. to 6.00 p.m.

Half working days              6.00 am. to 12.00 p.m.

Provided that —

………………………..

(xxxiii)      at Tok Bali Supply Base, Mukim Semerak, Jajahan Pasir Puteh, Kelantan, the hours shall be—

at all times on any day.

(xxxiv)     at Tanjung Langsat, Mukim Sungai Tiram, District of Johor Bahru, Johor, the hours shall be —

at all times on any day.

(xxxvi)     at PETRONAS Floating Liquefied Natural Gas Satu (PFLNG-1), Kumang Cluster Kanowit Field, Bintulu, Sarawak, the hours shall be―

at all times on any day.”; and

 

Amendment to First Schedule

FIRST SCHEDULE

(Regulation 11)*

PART I

 

CUSTOM’S PORTS AND LEGAL LANDING PLACES

Customs Port	Description of Goods	Legal Landing Place
STATES OF MALAYA
Tanjung Langsat,Mukim Sungai Tiram, District of Johor Bahru,Johor	All goods	The Jetty of Tanjung Langsat Port Berhad Industrial Complex, Mukim Sungai Tiram, District of Johor Bahru, Johor, extending for a distance of 1188.335 meters to the sea located on the west bank of Sungai Johor at: Latitude : 01O 26′ 30.98″ N, Longitude : 104O 00′ 41.82″ E Jetty No. 1 (JETTY F): Latitude: 1:26’16.06”N, Longitude: 104:00’33.15”E; Jetty No. 2 (JETTY E): Latitude: 1:26’18.57”N; Longitude: 104:00’31.33”E Jetty No. 3 (JETTY D): Latitude: 1:26’30.25”N, Longitude: 104:00’36.27”E; Jetty No. 4 (JETTY C): Latitude: 1:26’30.71”N, Longitude: 104:00’34.65”E; Jetty No. 5 (JETTY B): Latitude: 1:26’43.14”N, Longitude: 104:00’40.23”E; Jetty No. 6 (DRY CARGO JETTY): Latitude: 1:27’19.69”N, Longitude: 104:00’41.03”E; Jetty No. 7 (DRY CARGO JETTY): Latitude: 1:27’26.39”N, Longitude: 104:00’42.42”E Jetty No. 8 (JETTY A) Latitude: 1:26’54.55”N, Longitude: 104:00’43.13”E; Jetty No. 9 (JETTY G): Latitude: 1:26’00.53”N, Longitude: 104:00’29.13”E
Kota Bharu	All goods	The Customs wharf, the Railway jetty, the Penambang Haji Idris Jetty and the river bank between them.
Tok Bali Supply Base, Mukim Semerak, Jajahan Pasir Puteh, Kelantan.	Materials and equipment used directly for petroleum and gas upstream operations, and such other goods as may be approved by the Director General	Tok Bali Supply Base, Mukim Semerak, Jajahan Pasir Puteh, Kelantan located at – Point A:  Latitude: 5:53’46.87” N, Longitude: 102:29’16.13” E Point B: Latitude: 5:53’44.45” N, Longitude: 102:29’17.96” E Point C: Latitude: 5:53’43.82” N, Longitude: 102:29’16.93” E; Point D: Latitude: 5:53’24.30” N, Longitude: 102:29’31.62” E; Point E: Latitude: 5:53’20.91” N, Longitude: 102:29’26.82”E Point F: Latitude: 5:53’18.98” N, Longitude: 102:29’13.31”E Point G: Latitude: 5:53’32.25” N, Longitude: 102:29’17.39”E Point H: Latitude: 5:53’39.35” N, Longitude: 102:29’12.07”E Point I: Latitude: 5:53’38.85” N, Longitude: 102:29’11.31”E Point J: Latitude: 5:53’39.85” N, Longitude: 102:29’10.53”E Point K: Latitude: 5:53’38.36” N, Longitude: 102:29’08.11”E Point L: Latitude: 5:53’40.13” N, Longitude: 102:29’07.02” E
SARAWAK
Bintulu
PETRONAS Floating Liquefied Natural Gas Satu (PFLNG-1), Kumang Cluster Kanowit Field, Bintulu , Sarawak	Liquefied Natural Gas	PETRONAS Floating Liquefied Natural Gas Satu (PFLNG-1) located at – Latitude: 4o 20’16.281”N, Longitude: 111o 58’11.213”E”.

*Note :

Regulation 11. Prescribed Ports.

(1)     The ports, landing places, places of import and export, routes for import and export, airports, inland clearance depot and inland customs stations set forth in the First Schedule to these Regulations are prescribed as customs ports, legal landing places, places of import and export, routes for import and export, customs airports, inland clearance depot and inland customs stations, for the import or export of such goods, as are prescribed in the said Schedule.

(2)     Unless otherwise prescribed in these Regulations, the limit of the customs ports in Part I of the First Schedule shall be the limits prescribed by the Merchant Shipping Ordinance of the States of Malaya, and the Merchant Shipping Ordinance in Sabah and Sarawak.

TAX INCENTIVE FOR EAST COAST ECONOMIC REGION (ECER) – TAX EXEMPTION FOR NON-RESIDENTS AND NON-APPLICATION OF WITHHOLDING TAX

Income Tax (Exemption) (No. 10) Order 2016 [P.U. (A) 163/2016]

The above Order was gazetted on 13 June 2016. It is deemed to have come into operation on13 June 2008.

The salient points in the Order are summarized below:

Definitions (Paragraphs 2 – 3)

The meanings of following words are provided in paragraphs 2 – 3:

Para	Word	Meaning
2	Qualifying person (QP)	A QP is a person is a company – (a)   incorporated under the Companies Act 1965 and  resident in Malaysia; and (b)   which carries on a qualifying activity.
3	Qualifying activity (QA)	A QA is an activity as set out in column (3) of the Schedule in this Order in relation to the sector as set out in column (2) in respect of which exemption is given under – (a) the Income Tax (Exemption) (No. 4) Order 2016 [P.U.(A) 157/2016] (b) the Income Tax (Exemption) (No. 5) Order 2016 [P.U.(A) 158/2016] (c) the Income Tax (Exemption) (No. 6 ) Order 2016 [P.U.(A) 159/2016] (d) the Income Tax (Exemption) (No. 7) Order 2016 [P.U.(A) 160/2016]

Exemption (paragraph 4)

Exemption from income tax is granted in respect of the following income of a non-resident person which is received from a QP for the purposes of a QA:

(a)    fees for technical advice, assistance or services under S4A(ii) of the Income Tax Act 1967 (ITA); or

(b)    royalty under S4(d) of the ITA.

To qualify for exemption, the payments by the QP to the non-resident person must be made on or after 13 June 2008 but not later than 31 December 2020.

Non-application (paragraph 5)

S109 and S109B of the ITA shall not apply to the income exempted under this Order.

The Schedule in this Order lists the sectors and the qualifying activities (related to each respective sector) which are referred to in subparagraph 4(1) under this Order.