438 - *FREE ZONES ACT 1990

LAWS OF MALAYSIA ONLINE VERSION OF UPDATED TEXT OF REPRINT Act 438 FREE ZONES ACT 1990 As at 15 December 2025 This text is ONLY AN UPDATED TEXT of the Free Zones Act 1990 by the Attorney General’s Chambers. Unless and until reprinted pursuant to the powers of the Commissioner of Law Revision under subsection 14(1) of the Revision of Laws Act 1968 [Act 1], this text is NOT AN AUTHENTIC TEXT. 2 FREE ZONES ACT 1990 Date of Royal Assent … … … 23 April 1990 Date of publication in the Gazette … … … 10 May 1990 Latest amendment made by P.U. (B) 451/2025 which came into operation on … … … 15 December 2025 PREVIOUS REPRINTS First Reprint ... ... ... ... ... 2001 Second Reprint ... ... ... ... ... 2006 3 LAWS OF MALAYSIA Act 438 FREE ZONES ACT 1990 ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1. Short title and commencement 2. Interpretation 3. Declaration of free zones and appointment of Authority PART II ACTIVITIES PERMITTED WITHIN A FREE ZONE 4. Goods in a free zone 5. Dealing with or disposal of goods in a free zone 6. Exclusion of goods from free status 6A. Retail trade in free zone 7. Goods deemed to be exported from, or imported into, Malaysia 8. Goods manufactured in a free industrial zone 8A. Declaration to give full and true account 8B. Goods unaccounted for 9. Penalty 10. Activity 10A. Record of activity 4 Laws of Malaysia ACT 438 Section 11. Goods permitted into a free industrial zone 12. Goods permitted into a free commercial zone PART III SPECIFIC FUNCTIONS OF AUTHORITY 13. Authority to provide facilities 14. Authority may permit erection of private buildings, etc. 15. Entry and residence in a free zone 16. Exclusion of certain goods, etc. 17. Annual reports and accounts PART IV OFFENCES, PENALTIES, SEARCH, SEIZURE, ARREST AND PROVISIONS AS TO TRIALS AND PROCEEDINGS 17A. Powers of enforcement, investigation and inspection 17B. Additional powers 18. Persons bound to give information 19. Penalty for offences not otherwise provided for 20. Attempts and abetments 20A. Access to shop or warehouse, or other building, place or premises 21. Issue of search warrant 22. When search may be made without warrant 23. Officers of customs may stop and search conveyances 23A. Access to recorded information or computerized data 24. Power to open packages and examine goods 25. Search of persons entering or leaving a free zone 26. Seizure of goods subject of an offence 27. Return or disposal of movable property Free Zones 5 Section 28. Powers of arrest 29. Provisions relating to arrest without warrant 30. (Deleted) 30A. Obligation of secrecy 30B. Evidence of agent provocateur admissible 31. Protection of informers from discovery 32. Offence by bodies of persons, and by servants and agents 33. Compounding of offences 34. Protection of Government from liability 35. Protection of officers of customs from liability 36. No costs or damages shall be recoverable unless seizure is without reasonable or probable cause 37. Conviction under other written law 38. Goods liable to forfeiture 39. Court to order forfeiture and disposal of goods seized 40. Goods seized in respect of which there is no prosecution 41. Goods seized may be delivered to the owner or other person 41A. Recovery of duty or tax as a civil debt PART V MISCELLANEOUS PROVISIONS 42. Vessel in relation to a free zone 42A. Movement of goods into and from a free zone by sea 42B. Movement of goods into and from a free zone by air 42C. Movement of goods into and from a free zone by road or rail 43. Proper officer of customs may take samples 44. Public servants 45. Rewards 46. Appeal from decision of the Authority or the Director General 6 Laws of Malaysia ACT 438 Section 47. Power to make regulations 48. Power of delegation 48A. Power to extend period 48B. Power to modify terms and conditions PART VI AMENDMENTS AND REPEAL 49. Amendments and repeal 50. Free trade zone deemed to be free industrial zone 51. Minister may revoke any declaration or order FIRST SCHEDULE SECOND SCHEDULE THIRD SCHEDULE 7 LAWS OF MALAYSIA Act 438 FREE ZONES ACT 1990 An Act to provide for the establishment of free zones in Malaysia for promoting the economic life of the country and for related purposes. [5 September 1991, P.U. (B) 455/1991] BE IT ENACTED by the Seri Paduka Baginda Yang di-Pertuan Agong with the advice and consent of the Dewan Negara and Dewan Rakyat in Parliament assembled, and by the authority of the same, as follows: PART I PRELIMINARY Short title and commencement 1. (1) This Act may be cited as the Free Zones Act 1990. (2) This Act shall come into force on a date to be appointed by the Minister by notification in the Gazette and the Minister may prescribe different dates for the coming into force of different provisions of this Act. Interpretation 2. (1) In this Act, unless the context otherwise requires— “activity” includes commercial activity and manufacturing activity and related operations; 8 Laws of Malaysia ACT 438 “Authority” means any statutory body or company or department of the Government of Malaysia or of any State in Malaysia which has been appointed under the provisions of subsection 3(2) to administer, maintain and operate any free zone; “commercial activity” includes trading (excluding retail trade), breaking bulk, grading, repacking and relabelling; “customs airport” shall have the same meaning assigned to it under the Customs Act 1967 [Act 235]; “customs duty” means any duty imposed by or under the Customs Act 1967; “excise duty” means any duty imposed by or under the Excise Act 1976 [Act 176]; “free zone” means any part of Malaysia declared under the provisions of subsection 3(1) to be a free commercial zone or a free industrial zone; “goods” includes animals, birds, fish, plants and all kinds of movable property; “Labuan” shall have the same meaning assigned to it under section 154 of the Customs Act 1967; “Langkawi” shall have the same meaning assigned to it under section 163A of the Customs Act 1967; “legal landing place” shall have the same meaning assigned to it under the Customs Act 1967; “manufacture” means the conversion by manual or mechanical means of organic or inorganic material into a new product by changing the size, shape, composition, nature or quality of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; and the term “manufacturing activity” with its Free Zones 9 grammatical variations and cognate expression shall be construed accordingly and, in relation to such term, it shall include any activity as determined by the Director General to be manufacturing activity: Provided that the Director General may in his absolute discretion determine that the result of any manufacture or manufacturing activity is not a new product or article; “Minister” means the Minister for the time being charged with the responsibility for finance; “operation” means the operations set out under the activity approved by the Minister under the provisions of section 10; “owner” in relation to goods, includes any person being or holding himself out to be the owner, importer, exporter, consignee, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods; “Pangkor” shall have the same meaning assigned to it under section 163Q of the Customs Act 1967; “prescribed place of import or export” means any place prescribed under section 142 of the Customs Act 1967 as a place for the import and export of goods by road and rail; “principal customs area” means any part of Malaysia but excluding a free zone, Labuan, Langkawi, Tioman, Pangkor and Pulau 1; “proper officer of the Authority” means any officer of the Authority acting in the fulfilment of his duties under the Act, whether such duties are assigned to him specially or generally, or expressly or by implication; “Pulau 1” shall have the same meaning assigned to it under subsection 2(1) Customs Act 1967; “Tioman” shall have the same meaning assigned to it under section 163J of the Customs Act 1967; 10 Laws of Malaysia ACT 438 “value” in relation to imported goods has the meaning assigned to it under section 2 of the Customs Act 1967. (2) For the purpose of the definition of the word “value”, import means an import into a principal customs area from a free zone. (2A) For the purpose of the definition of “owner”, “exporter” and “importer” shall have the same meaning assigned respectively to them under section 2 of the Customs Act 1967. (3) The expressions “Director General”, “officer of customs”, “senior officer of customs”, “proper officer of customs” and “dutiable goods” shall have the meaning assigned respectively to them in the Customs Act 1967. Declaration of free zones and appointment of Authority 3. (1) The Minister may, by notification in the Gazette, declare any area in Malaysia to be a free commercial zone or a free industrial zone and every such notification shall define the limits of such zone. (2) The Minister may appoint any statutory body established or constituted by or under a federal law or any department of the Government of Malaysia or with the consent of the State concerned, any statutory body established or constituted by or under a State law or any department of the Government of a State or, any company as the Authority to administer, maintain and operate any free zone which has been so declared under subsection (1). PART II ACTIVITIES PERMITTED WITHIN A FREE ZONE Goods in a free zone 4. Subject to this Act, goods of any description, except those specifically and absolutely prohibited by law, may be brought into, Free Zones 11 produced or manufactured in a free zone without payment of any customs duty or excise duty. Dealing with or disposal of goods in a free zone 5. (1) Unless otherwise provided under this Act or any regulations made thereunder, no person shall deal with or otherwise dispose of any goods in a free zone. (2) Subject to the provisions of this Act, goods in a free zone may— (a) be removed from such free zone for export or sent into another free zone either in original package or otherwise; (b) unless otherwise directed by the Authority— (i) be stored, sold, exhibited, broken up, repacked, assembled, distributed, sorted, graded, cleaned, mixed, or otherwise manipulated or be manufactured in accordance with the provisions of this Act, or (ii) be destroyed; (c) with the approval of the Authority, and subject to such conditions as may be imposed by it, be sent into any part of the principal customs area in the original package or otherwise provided that the Authority shall consult the Director General before movement of the goods is authorized. (3) The provisions of this section shall not apply to goods excluded by order made under subsection 6(1). Exclusion of goods from free status 6. (1) The Minister may, by order published in the Gazette, exclude any goods from the provisions of section 4. (2) Notwithstanding anything to the contrary in any written law, the provisions of the Customs Act 1967 and the Excise Act 1976 shall 12 Laws of Malaysia ACT 438 apply to the goods so excluded as if the free zone is a place within the principal customs area. Retail trade in free zone 6A. The Minister may, at his absolute discretion, authorize any retail trade to be conducted in a free zone and the Minister may in relation to such authorization impose such conditions as he may deem fit. Goods deemed to be exported from, or imported into, Malaysia 7. (1) Unless otherwise provided under this Act or any regulations made thereunder or under any other written law— (a) goods which are taken out from any part of the principal customs area and brought into a free zone shall be deemed to be exported from Malaysia; and (b) goods which are brought out of a free zone and taken into any part of the principal customs area shall be deemed to be imported into Malaysia. (2) Custom duty, if any, on any goods deemed to be exported from or imported into, Malaysia shall be payable. Goods manufactured in a free industrial zone 8. (1) Goods manufactured within a free industrial zone shall not be taken out of such zone except— (a) for export; or (b) with the approval of the Authority and after consultation with the Director General, and subject to such conditions as may be imposed, for transmission of the goods to a free commercial zone. Free Zones 13 (2) (Deleted by Act 557). (3) (Deleted by Act 557). (4) Goods manufactured in a free industrial zone shall not, without the written permission of a proper officer of customs not below the rank of Assistant Director of Customs and Excise, be used or consumed in such zone. Declaration to give full and true account 8A. Any person who makes any declaration under this Act or any regulations made thereunder for the purpose of obtaining approval from the proper officer of customs or proper officer of the Authority shall give a full and true account relating to— (a) the number and description of the packages; (b) the description of the goods; (c) the weight, measure or quantity of the goods; (d) the value of all of the goods; and (e) the country of origin of the goods. Goods unaccounted for 8B. (1) Where in any shop or warehouse, or other building, place or premises in a free zone the quantity of any goods which ought to be kept there is found by a proper officer of customs to be short and the deficiency is not accounted for to the satisfaction of such officer, the owner of such goods or the operator of such shop or warehouse, or other building, place or premises shall, until the contrary is proved, be deemed to have illegally removed such goods from the free zone into the principal customs area, and shall, until the contrary is proved, be deemed to have knowledge of the removal. 14 Laws of Malaysia ACT 438 (2) Where the goods deemed illegally removed from the free zone into the principal customs area under subsection (1) are subject to taxes, duties or payment under any written law, the owner of such goods or the operator of such shop or warehouse, or other building, place or premises shall be liable to pay to the proper officer of customs such taxes, duties or payment on demand being made within six years from the date on which such taxes, duties or payment was payable or the deficient taxes, duties or payment was paid unless the owner of such goods or the operator of such shop or warehouse, or other building, place or premises can show to the satisfaction of the Director General that such deficiency has been caused by unavoidable leakage, breakage or other accident. (3) Nothing in subsection (2) prevents the Director General from making a demand at any time after six years whenever any payment of taxes, duties or payment is not paid or short paid due to any form of fraud or default committed by or on behalf of any person. (4) For the purposes of this section, “operator” means any person who has been given the approval under the regulations made under this Act to carry out any activity in a free zone. Penalty 9. (1) Any person who contravenes section 5, 6A or 8 shall be guilty of an offence and shall, on conviction— (a) for the first offence, be liable to a fine of not less than ten times the value of the goods or fifty thousand ringgit, whichever is the greater amount, and of not more than twenty times the value of the goods or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding five years or to both; and (b) for a second offence or any subsequent offence, be liable to a fine of not less than twenty times the value of the goods or one hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the value of the Free Zones 15 goods or one million ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding seven years or to both. (2) If the value of the goods under subsection (1) cannot be ascertained, the penalty may amount to a fine of not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both. Activity 10. (1) With the approval of the Minister— (a) there may be carried out in a free commercial zone the activities specified in the First Schedule; (b) there may be carried out in a free industrial zone the manufacturing activities specified in the Second Schedule. (2) The Minister may, from time to time, by notification in the Gazette add to, alter or amend the First and the Second Schedules. (3) Notwithstanding anything to the contrary in any written law, the Minister may allow any activity to be carried out in a free zone subject to such conditions as he may deem fit to impose. Record of activity 10A. (1) Every person carrying out any activity in a free zone who has possession of documents and records pertaining to the activity of importation, exportation or manufacturing of goods, shall preserve for a period of seven years all documents and records relating to such activity. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both. 16 Laws of Malaysia ACT 438 Goods permitted into a free industrial zone 11. (1) Subject to this Act, goods of any description which would be used directly for the manufacture of other goods or goods manufactured in any part of the principal customs area which are meant for export may be brought into a free industrial zone. (2) The Minister may, in any particular case, allow goods, other than those referred to in subsection (1), to be brought into a free industrial zone for any activity as he may approve and subject to such conditions as he may deem fit to impose. Goods permitted into a free commercial zone 12. (1) Subject to subsection (2) goods of any description may be brought into a free commercial zone. (2) The Minister may, by order, prohibit any goods or class of goods from being taken into a free commercial zone. PART III SPECIFIC FUNCTIONS OF AUTHORITY Authority to provide facilities 13. (1) The Minister may require the Authority to provide and maintain or allow in a free zone such facilities as he may consider necessary for the proper and efficient functioning of such zone. (2) The Minister may give to the Authority such directions as he may consider necessary for the proper functioning of a free zone or for the purpose of protecting revenue; and the Authority shall comply with such directions. (3) The Authority shall provide adequate facilities for officers of customs whose duties may require their presence within or at the Free Zones 17 perimeter of a free zone; and the Authority shall permit customs offices to be established in a free zone— (a) to enable the Director General to make such arrangements as he deems necessary to ensure the proper supervision of goods taken out from the free zone; and (b) for such purpose as may be considered necessary by the Minister for the better administration of the provisions of this Act. (4) The Authority shall provide adequate enclosures to segregate a free zone from the principal customs area for the protection of revenue together with suitable provisions for the movement of persons, conveyances, vessels and goods entering or leaving a free zone. Authority may permit erection of private buildings, etc. *14. (1) The Authority may permit any person to erect such buildings and other structures within a free zone as may be required. (2) The Authority may, after consulting the Director General, lease to or allow any person to take, hold or enjoy movable and immovable property of every description in a free zone upon such terms and conditions and for such period as the Authority may determine. Entry and residence in a free zone *15. (1) Subject to this Act no person shall enter or reside within a free zone without the permission of the Authority. (2) Any person who contravenes the provision of subsection (1) shall be guilty of an offence under this Act. *NOTES―See section 18 of Free Zones Act (Amendment) 2019 [Act A1595]. *NOTES―See section 18 of Free Zones Act (Amendment) 2019 [Act A1595]. 18 Laws of Malaysia ACT 438 Exclusion of certain goods, etc. 16. (1) The Authority may in its discretion order the exclusion or removal from a free industrial zone of any goods, or the discontinuance of any activity or operations, which in its opinion are dangerous or prejudicial to the public interest, health or safety. (2) An order by the Authority as to the removal or exclusion of any goods, which in the opinion of the Authority are dangerous or prejudicial to public safety, shall, notwithstanding an appeal to the Minister, be complied with immediately; but an order as to the discontinuance of activities or operations shall not take effect, if an appeal has been made to the Minister, until the determination of the appeal in favour of the Authority. (3) The decision of the Minister shall be final and not be subject to review in any court. Annual reports and accounts 17. (1) The Authority shall prescribe the form and manner of keeping the accounts of a free zone. (2) The Authority shall furnish to the Minister annually and at such other times as the Minister may direct, reports containing a full statement of all activities, operations, receipts and expenditure and such other information in respect of such zone as the Minister may require. (3) The reports and information referred to in subsection (2) shall be in such form as the Minister may specify. Free Zones 19 PART IV OFFENCES, PENALTIES, SEARCH, SEIZURE, ARREST AND PROVISIONS AS TO TRIALS AND PROCEEDINGS Powers of enforcement, investigation and inspection 17A. For the purposes of this Act, a senior officer of customs shall have all the powers of a police officer of whatever rank as provided for under the Criminal Procedure Code [Act 593] in relation to enforcement, investigation and inspection, and such powers shall be in addition to the powers provided for under this Act and not in derogation thereof. Additional powers 17B. (1) In addition to and without affecting the existing powers conferred under this Act, when escorting and guarding any person in custody, a proper officer of customs shall have all the powers of a police officer of the rank of Corporal and below and the powers of a prison officer of the rank of Sergeant and below under the Prison Act 1995 [Act 537]. (2) For the purposes of this Act— (a) where an order, a certificate or any other act is required to be given, issued or done by an officer in charge of a Police District under any written law, such order, certificate or act may be given, issued or done by a senior officer of customs, and for such purpose, the place where the order, certificate or act was given, issued or done shall be deemed to be a Police District under his charge; and (b) a proper officer of customs shall have all the powers conferred on an officer in charge of a police station under any written law, and for such purpose the office of such officer shall be deemed to be a police station. 20 Laws of Malaysia ACT 438 Persons bound to give information 18. (1) Every person required by a proper officer of customs to give information or to produce documents on any subject which it is such officer’s duty to enquire into and which it is in such person’s power to give or produce shall be bound to give such information or to produce such documents. (2) When any information or document given or produced under subsection (1) is proved to be untrue or incorrect in whole or in part it shall be no defence to allege that the information or document or any part of the information or document was furnished inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the person who has given such information or produced such document. Penalty for offences not otherwise provided for 19. Every omission or neglect to comply with, and every act done or attempted to be done contrary to the provisions of this Act or any regulations made thereunder shall be an offence and in respect of any such offence for which no penalty is expressly provided, the offender shall be liable on conviction to a fine not exceeding *fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both. Attempts and abetments 20. Whoever attempts to commit any offence punishable under this Act or any regulations made thereunder or abets the commission of such offence shall be punished with the punishment provided for such offence. *NOTE—Previously “five thousand ringgit”–see section 11 of the Free Zones (Amendment) Act 2019 [Act A1595]. Free Zones 21 Access to shop or warehouse, or other building, place or premises 20A. (1) Any senior officer of customs shall for the purposes of this Act at all times have full and free access to any shop or warehouse, or other building, place or premises in the free zone where any person carries on his activity. (2) Where any senior officer of customs enters upon any shop or warehouse, or other building, place or premises in accordance with this section, he may— (a) require any person to produce any goods, document or thing which relates to the person’s activity and any documents and records which are required to be kept under section 10A; (b) examine any goods, document or thing; (c) seize and detain any goods, document or thing if in his opinion it may afford evidence of the commission of any offence under this Act or any regulations made thereunder; (d) require any person to answer any question relating to any goods, document or thing; (e) require any container, envelope or other receptacle in the shop or warehouse, or other building, place or premises to be opened; (f) at the risk and expense of the person carrying out activity in the shop or warehouse, or other building, place or premises, open and examine any package, or any goods or material in the shop or warehouse, or other building, place or premises; or (g) take samples of any goods or material and make copies or extracts of any document, if he deems it necessary. (3) Where any senior officer of customs is unable to obtain full and free access to the shop or warehouse, or other building, place or 22 Laws of Malaysia ACT 438 premises under subsection (1) or to any container, envelope or other receptacle contained therein, he may, at any time, enter the shop or warehouse, or other building, place or premises and open the container, envelope or other receptacle and by force, if necessary. (4) Any person who refuses to permit any senior officer of customs to enter upon any shop or warehouse, or other building, place or premises in accordance with this section shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding three years or to both. Issue of search warrant 21. Whenever it appears to any Magistrate on information and after such enquiry as he may think necessary, that there is reasonable cause to believe that in any shop or warehouse, or other building, place or premises in a free zone, there are concealed or deposited any goods in respect of which an offence under the Customs Act 1967, the Excise Act 1976 or this Act or any regulations made thereunder had been committed, such Magistrate may issue a warrant authorizing an officer of customs, named therein, by day or by night and with or without assistance— (a) to enter such shop or warehouse, or other building, place or premises and there to search for and seize any goods in respect of which there is reason to believe that the offence aforesaid has been committed, and any book or document which may reasonably be believed to have a bearing on the case; (b) to arrest any person or persons being in such shop or warehouse, or other building, place or premises, in possession of any goods aforesaid found, or whom such officer may reasonably suspect to have concealed or deposited such goods; Free Zones 23 (c) to break open, if necessary, any door of such shop or warehouse, or other building, place or premises and enter thereinto; (d) to forcibly enter, if necessary, such shop or warehouse, or other building, place or premises and every part thereof; (e) to remove by force any obstruction to such entry, search, seizure and removal as he is empowered to effect; and (f) detain any person found in such shop or warehouse, or other building, place or premises until such shop or warehouse, or other building, place or premises has been searched. When search may be made without warrant 22. Whenever it appears to any senior officer of customs that there is reasonable cause to believe that in any shop or warehouse, or other building, place or premises in a free zone, there are concealed or deposited any goods in respect of which an offence under the Customs Act 1967, the Excise Act 1976 or this Act or any regulations made thereunder has been committed, and if he has reasonable grounds for believing that by reason of any delay in obtaining a search warrant under section 21 such goods or any book or document, which may reasonably be believed to have a bearing on the case are likely to be removed, such officer may exercise in, upon and in respect of such shop or warehouse, or other building, place or premises all the powers mentioned in the said section 21 in as full and ample a manner as if he were authorized so to do by warrant issued under that section. Officers of customs may stop and search conveyances 23. (1) Any officer of customs may stop and examine any vehicle in a free zone for the purpose of ascertaining whether any goods which may form the subject of an offence under the Customs Act 1967, the Excise Act 1976 or this Act or under any regulations made thereunder are contained therein, and the person in control or in charge of such vehicle shall if required so to do by such officer stop such vehicle and 24 Laws of Malaysia ACT 438 allow such officer to examine the same or move the vehicle to another place for examination, and shall not proceed until permission to do so has been given by such officer. (2) The person in control or in charge of any vehicle stopped for examination under subsection (1) shall if so requested by the officer of customs open all parts of the vehicle for examination by such officer and take all measures necessary to enable such examination as such officer considers necessary to be made. Access to recorded information or computerized data 23A. (1) Any officer of customs exercising his powers under sections 20A, 21, 22 and 23 shall be given access to any recorded information or computerized data, whether stored in a computer or otherwise. (2) In addition, an officer of customs exercising his powers under sections 20A, 21, 22 and 23— (a) may inspect and check the operation of any computer and any associated apparatus or material which he has reasonable cause to suspect is or has been used in connection with that information or data; and (b) may require— (i) the person by whom or on whose behalf the officer of customs has reasonable cause to suspect the computer is or has been so used; or (ii) the person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material, to provide him with such reasonable assistance as he may require for the purposes of this section. (3) For the purposes of subsection (1), “access” includes being provided with the necessary password, encryption code, decryption Free Zones 25 code, software or hardware and any other means required to enable comprehension of recorded information or computerized data. Power to open packages and examine goods 24. Any proper officer of customs may in a free zone examine any goods which are being taken into or being removed from a free zone or intended to be taken into or removed from a free zone and for the purpose of such examination direct the same to be brought to a customs office or a customs station and may open any package or receptacle. Search of persons entering or leaving a free zone 25. Any person landing, or being about to land, or having recently landed in a free zone, from any vessel or aircraft, whether for the purpose of landing or otherwise, or entering or having recently entered a free zone by road or railway or leaving or about to leave a free zone in any vessel or aircraft, or by road or railway shall, if so requested by any proper officer of customs either permit his person, goods and baggage to be searched by such officer, or together with such goods and baggage accompany such officer to a customs office or customs station or police station and there permit his person, goods and baggage to be searched by an officer of customs: Provided that— (a) any person requesting that his person be searched in the presence of a senior officer of customs shall not be searched except in the presence of and under the supervision of such officer, and such person may be detained until the arrival of such officer or taken into any customs office or customs station or police station where such officer may be found; (b) the goods and baggage of any person who requests to be present when they are searched and so present himself within a reasonable time shall not be searched except in his presence; and 26 Laws of Malaysia ACT 438 (c) no female shall be searched except by another female with strict regard to decency. Seizure of goods subject of an offence 26. (1) All goods in respect of which there has been, or there is a reasonable cause to believe that there has been committed any offence against, or any breach of, the Customs Act 1967, the Excise Act 1976 or this Act or any regulations made thereunder or any contravention of any restriction or condition subject to which any licence, permit or authorization has been granted under any such law, together with any receptacle, baggage, package, vehicle, vessel (not exceeding one hundred and eighty two nett registered tonnes), or aircraft other than an aircraft engaged in international carriage, in which the same may be found or which is used in connection with such offence, breach or contravention, and any book or document which may be reasonably believed to have a bearing on the case, may be seized by any officer of customs in a free zone. (2) All such goods and such receptacles, baggages, packages, vehicles, vessels or aircrafts shall, as soon as is practicable, be delivered into the care of a proper officer of customs whose duty it is to receive the same. (3) Whenever any goods, receptacle, package, baggage, vehicle, vessel or aircraft is seized under this Act, the officer effecting the seizure shall forthwith give to the owner thereof, if known, notice in writing of such seizure and the reasons therefor, either by delivering such notice to him personally or by post at his place of abode, if known: Provided that such notice shall not be required to be given where such seizure is made on the person, or in the presence of the offender or the owner or his agents, and, in the case of a vessel or an aircraft in the presence of the master or pilot, as the case may be. (3A) Where by reason of its nature, size or amount it is not practicable to remove any goods, receptacle, package, baggage, vehicle, vessel or aircraft seized under this section, the officer effecting Free Zones 27 the seizure may, by any means, seal the goods, receptacle, package, baggage, vehicle, vessel or aircraft, or the premises or place in which goods, receptacle, package, baggage, vehicle, vessel or aircraft is found. (3B) A person who, without lawful authority, breaks, tampers with or damages the seal referred to in subsection (3A) or removes any goods, receptacle, package, baggage, vehicle, vessel or aircraft under seal, or attempts to do so, shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both. (4) The provisions of this section relating to the seizure of goods shall apply to all the contents of any package or receptacle seized and to any article used to conceal the same. (5) The provisions of this section relating to the seizure of any vessel or aircraft shall apply also to tackles, equipment and furnishings of such vessel or aircraft. (6) The provisions of this section relating to the seizure of conveyances shall apply to all equipment thereof. Return or disposal of movable property 27. (1) Where any movable property has been seized under this Act, a senior officer of customs may, at his discretion— (a) temporarily return the movable property to the owner or to the person from whose possession, custody or control it was seized, or to such person as the senior officer of customs may consider entitled thereto, subject to such terms and conditions as may be imposed and, in any case, subject to sufficient security being furnished to the satisfaction of the senior officer of customs that the movable property shall be surrendered to a senior officer of customs on demand and that the said terms and conditions, if any, shall be complied with; or 28 Laws of Malaysia ACT 438 (b) return the movable property to the owner or to the person from whose possession, custody or control it was seized, or to such person as the senior officer of customs may consider entitled thereto, with liberty for the person to whom the movable property is so returned to dispose of the same, such return being subject to security being furnished to the satisfaction of the senior officer of customs in an amount not less than an amount which, in the opinion of the senior officer of customs, represents— (i) for property other than dutiable or uncustomed goods, its open market value, and for dutiable or uncustomed goods, their value, on the date on which the property or goods are so returned; (ii) the customs duty payable in respect thereof; and (iii) any tax payable in respect thereof under any written law, for the payment of the amount so secured to the Director General in the event of the court making an order for the forfeiture of such amount under section 39, or in the event of such amount being forfeited under section 33, as the case may be; or (c) sell or destroy the movable property, as appropriate in the circumstances, where it is a living creature or where, in the opinion of the senior officer of customs, it is of a perishable or dangerous nature or likely to speedily deteriorate in quality or value, and where it is so sold, he shall hold the proceeds of sale to abide the result of any prosecution or claim, or a forfeiture under section 33, as the case may be. (2) Any person who— (a) fails to surrender on demand to a senior officer of customs the movable property temporarily returned to him under paragraph (1)(a); or Free Zones 29 (b) fails to comply with or contravenes any of the terms or conditions imposed under paragraph (1)(a), shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding three years or to a fine not exceeding ten thousand ringgit or to both. (3) The criminal liability of any person under subsection (2) shall be in addition to any other liability that the said person or any other person may incur under the terms and conditions relating to the return of the movable property under paragraph (1)(a). (4) The provisions of subsection (2) shall not apply to such person, if any, who is the guarantor or surety of the person to whom the property is returned under paragraph (1)(a). (5) The Minister may, from time to time, either generally or in any particular case or class of cases, give such direction to the Director General as he may deem necessary or expedient with regard to the exercise of the powers conferred on a senior officer of customs under subsection (1). (6) No person shall be entitled to maintain any action on account of any act done or any decision taken by or on behalf of the Minister or by or on behalf of a senior officer of customs under this section, and no court shall have any jurisdiction to entertain any such action. Powers of arrest 28. (1) Any officer of customs may arrest in a free zone without warrant— (a) any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of an offence against this Act or any regulations made thereunder; (b) any person whom he may reasonably suspect to have in his possession any goods liable to seizure under the 30 Laws of Malaysia ACT 438 Customs Act 1967, the Excise Act 1976 or this Act or any regulations made thereunder; or (c) any person against whom a reasonable suspicion exists that he had committed an offence against the Customs Act 1967, the Excise Act 1976 or this Act or any regulations made thereunder, and may search, or cause to be searched, any person so arrested: Provided that no female shall be searched except by another female with strict regard to decency. (2) Every person so arrested may be released from custody— (a) on his depositing such reasonable sum of money as the proper officer of customs may require; (b) on his executing a bond, with such surety or sureties, as the proper officer of customs may require; or (c) on his depositing such reasonable sum of money as the proper officer of customs may require and his executing a bond, with such surety or sureties as the proper officer of customs may require. (3) Any person who has been released from custody under subsection (2) may be arrested without warrant by any officer of customs— (a) if such officer has reasonable grounds for believing that any condition on or subject to which such person was released or otherwise admitted to bail has been or is likely to be breached; or (b) on being notified in writing by the surety of such person that such person is likely to breach any condition on or subject to which such person was released and that the surety wishes to be relieved of his obligation as surety. Free Zones 31 Provisions relating to arrest without warrant 29. (1) An officer of customs making an arrest without warrant shall, without unnecessary delay and subject to the provisions of this Act, as to bail or previous release, take or send the person arrested before a Magistrates’ Court. (2) No officer of customs shall detain in custody a person arrested without a warrant for a longer period than under the circumstances of the case is reasonable; and such period shall not exceed twenty-four hours exclusive of the time necessary for the journey from the place of arrest to the Magistrates’ Court. (3) No person who has been arrested by an officer of customs shall be released except on his own bond or on bail or under a special order in writing by a Magistrate or a senior officer of customs. 30. (Deleted by Act A1113). Obligation of secrecy 30A. (1) Except as provided under section 31, the name and address of any informer and the substance of the information received from an informer shall be kept secret and shall not be disclosed by any proper officer of customs or any person who in the ordinary course of his duties comes into possession of or has control of or access to such information to any person except the designated officer of customs authorized by the Director General. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding five years or to both. 32 Laws of Malaysia ACT 438 Evidence of agent provocateur admissible 30B. (1) Notwithstanding any rule of law or the provisions of this Act or any other written law to the contrary, no agent provocateur shall be presumed to be unworthy of credit by reason only of his having attempted to abet or abetted the commission of an offence by any person under this Act if the attempt to abet or abetment was for the sole purpose of securing evidence against such person. (2) Notwithstanding any rule of law or the provisions of this Act or any other written law to the contrary, and that the agent provocateur is an officer of customs or a police officer whatever his rank, any statement, whether oral or written, made to an agent provocateur by any person who subsequently is charged with an offence under this Act shall be admissible as evidence at his trial. Protection of informers from discovery 31. (1) Except as hereinafter provided, no witness in any civil or criminal proceedings conducted pursuant to this Act shall be obliged or permitted to disclose the name or address of an informer or the substance of the information received from him or to state any matter which might lead to his discovery. (2) If any book or document which is in evidence or liable to inspection in any civil or criminal proceedings whatsoever, contain any entry or passage in which any informer is named or described or which might lead to his discovery, the court shall cause all such entries or passages to be concealed from view or to be obliterated insofar only as may be necessary to protect the informer from discovery. (3) If on the trial for any offence against this Act or any regulations made thereunder the court, after full enquiry into the case, believes that the informer wilfully made in his complaint a material statement which he knew or believed to be false or did not believe to be true, or if in any other proceedings the court is of the opinion that justice cannot be fully done between the parties thereto without the discovery of the informer, it shall be lawful for the court to require the production of Free Zones 33 the original complaint, if in writing, and permit enquiry, and require full disclosure, concerning the informer. Offence by bodies of persons, and by servants and agents 32. (1) Where an offence against this Act or any regulations made thereunder has been committed by a company, a firm, a society, an association or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer of the company, society, association or other body of persons, a partner or manager of the firm, or such other person purporting to act in such capacity or such person having charge or control of the company, firm, society, association or other body of persons shall be deemed to be guilty of that offence, unless he proves that the offence was committed without his consent or connivance and that he has exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances. (2) Where any person would be liable under this Act to any punishment, penalty or forfeiture for any act, omission, neglect or default he shall be liable to the same punishment, penalty or forfeiture for every such act, omission, neglect or default of any clerk, servant or agent, or of the clerk or servant of such agent provided that such act, omission, neglect or default was committed by such clerk or servant in the course of his employment or by such agent when acting on behalf of such person or by the clerk or servant of such agent when acting in the course of his employment in such circumstances that had such act, omission, neglect or default been committed by the agent his principal would have been liable under this section. Compounding of offences 33.

(1) Any senior officer of customs may, with the written consent of the Public Prosecutor, compound any offence committed by any person under this Act and prescribed by the Minister to be a compoundable offence by making a written offer to the person suspected of committing the offence to compound the offence on 34 Laws of Malaysia ACT 438 payment to the Director General of an amount of money not exceeding fifty per centum of the amount of the maximum fine for that offence within the time specified in the offer. (2) An offer under subsection (1) may be made at any time after the offence has been committed, but before any prosecution for it has been instituted, and if the amount specified in the offer is not paid within the time specified in the offer or within any extended period as the Director General may grant, prosecution for the offence may be instituted at any time after that against the person to whom the offer was made. (3) Where an offence has been compounded under subsection (1), no prosecution shall after that be instituted in respect of the offence against the person to whom the offer to compound was made. (4) Upon payment of such compound under subsection (1), any property seized shall be released and no further proceedings shall be taken against such property except that if the property seized consists of goods the import of which into Malaysia is absolutely or conditionally prohibited under any written law and no import licence has been issued, such goods or the amount secured under paragraph 27(1)(a) or (b) or the amount realized by sale under paragraph 27(1)(c), as the case may be, shall be forfeited. (5) All sums of money received by the Director General under this section shall be paid into and form part of the Federal Consolidated Fund. Protection of Government from liability 34. The Government or the Authority, as the case may be, shall not be liable to make good any loss sustained in respect of any goods by fire, theft, damage or any other cause while such goods are in any customs warehouse or in the lawful custody or control of any officer of customs or an employee of the Authority unless such loss is caused by the wilful neglect, or default of an officer of customs or of a person employed by the Government or the Authority. Free Zones 35 Protection of officers of customs from liability 35. No officer of customs or other person employed by the Government in connection with the customs shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while such goods are in any customs warehouse or in the lawful custody or control of such officer or any other officer of customs or person employed in connection with customs unless such loss is caused by his wilful neglect or default. No costs or damages shall be recoverable unless seizure is without reasonable or probable cause 36. No person shall in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred by this Act be entitled to the cost of such proceedings or to any damages or other relief except an order for the return of such goods or the payment of their value unless such seizure was made without reasonable or probable cause. Conviction under other written law 37. Nothing in this Act shall prevent any person from being prosecuted under any written law for any act, omission, neglect or default which constitutes an offence under this Act or any regulations made thereunder, or from being liable under that written law to any punishment or penalty higher or otherwise than that provided by this Act or any regulations made thereunder. Goods liable to forfeiture 38. All goods seized under this Act shall be liable to forfeiture. Court to order forfeiture and disposal of goods seized 39. (1) An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the Court 36 Laws of Malaysia ACT 438 before which the prosecution with regard thereto has been held, and an order for the forfeiture of goods shall be made if it is proved to the satisfaction of the Court that an offence against this Act or any regulations made thereunder has been committed and that the goods were the subject matter of, or were used in the commission of, the offence notwithstanding that no person may have been convicted of such offence. (2) The Court shall order the forfeiture of— (a) in the case of goods returned under paragraph 27(1)(b) and subsequently disposed of by the owner or by the person to whom it was returned, the amount secured under that paragraph; (b) in the case of goods sold pursuant to paragraph 27(1)(c), the amount realized by such sale, if it is proved to the satisfaction of the Court that an offence against this Act or any regulations made thereunder has been committed and that the movable property in respect of which the amount was secured or realized by sale, as the case may be, was the subject matter of or, was used in the commission of, the offence notwithstanding that no person may have been convicted of such offence. (3) All things forfeited shall be delivered to a proper officer of customs and shall be disposed of in accordance with the directions of the Director General. Goods seized in respect of which there is no prosecution 40. (1) If there be no prosecution with regard to any goods seized under this Act, such goods shall be taken and deemed to be forfeited at the expiration of one calendar month from the date of seizure unless a claim thereto is made before that date in the manner hereinafter set forth. (2) Any person asserting that he is the owner of such goods and that they are not liable to forfeiture may personally or by his agent Free Zones 37 authorize in writing give written notice to a senior officer of customs that he claims the same. (3) On receipt of such notice the senior officer of customs shall refer the claim to the Director General who may direct that such goods be released or may direct such senior officer of customs, by information in the prescribed form, to refer the matter to the Magistrate of the First Class for his decision. (4) The Magistrate of the First Class shall issue a summons requiring the person asserting that he is the owner of the goods and the person from whom they were seized to appear before him, and upon their appearance or default to appear, due service of such summons being proved, the Magistrate shall proceed to the examination of the matter and, on proof that an offence against this Act has been committed and that such goods were the subject matter, or used in the commission, of such offence, shall order the same to be forfeited, or may in the absence of such proof order their release. Goods seized may be delivered to the owner or other person 41. The Minister may, upon application made to him in writing through the Director General, order any goods seized under this Act, whether forfeited, or taken and deemed to be forfeited, to be delivered to the owner or other person entitled thereto, upon such terms and conditions as he may deem fit: Provided that any such application shall be made before the expiration of one calendar month from the date of forfeiture of such goods or from the date on which such goods shall be taken and deemed to be forfeited, as the case may be. Recovery of duty or tax as a civil debt 41A. (1) Without prejudice to any other remedy, any tax, duty or payment payable under this Act may be recovered as a civil debt due to the Government of Malaysia, or where the customs duty is a duty of 38 Laws of Malaysia ACT 438 a category assigned to the State by Article 112C of the Federal Constitution, to the Government of the State. (2) In any proceedings to recover any other remedy, any tax, duty or payment under subsection (1), the production of a certificate signed by the Director General— (a) stating that any other remedy, any tax, duty or payment shown in the certificate as payable, in any assessment or notice made under this Act from a person named in the certificate; and (b) giving the address of the person and purporting to be a copy of or an extract from any notice of assessment, shall be conclusive evidence of any other remedy, any tax, duty or payment as payable in any assessment or notice and shall be sufficient authority for the court to give judgement for that amount. PART V MISCELLANEOUS PROVISIONS Vessel in relation to a free zone 42. (1) Any vessel tied alongside the wharf of a free zone shall be deemed to be within such free zone. (2) Any ship to ship transfer within the port limits of a free zone shall be deemed to have been done within such zone. Movement of goods into and from a free zone by sea 42A. (1) No goods shall be brought into, or be loaded or waterborne to be loaded to be taken out from, any free zone by sea— (a) except at a legal landing place; and Free Zones 39 (b) until permission to do so has been received from the proper officer of the Authority. (2) Except with the permission of the proper officer of the Authority, no such goods, after having been landed or unshipped, shall be transhipped. Movement of goods into and from a free zone by air 42B. No goods shall be brought into, or be taken out from, any free zone by air except at a customs airport. Movement of goods into and from a free zone by road or rail 42C. No goods shall be brought into, or be taken out from, any free zone by road or rail except at prescribed places of import or export and, where a route has been prescribed, by such route. Proper officer of customs may take samples 43. (1) The proper officer of customs may at any time take samples of any goods to ascertain whether they are goods of a description liable to any customs duty or to ascertain the customs duty on such goods on entry into the principal customs area or for such other purpose as the proper officer of customs may deem necessary, and such samples may be disposed of in such manner as the Director General shall direct. (2) No payment shall be made for any sample taken but the proper officer of customs shall give a receipt for any sample so taken. Public servants 44. The members of the Authority and the employees thereof of every description when exercising their functions or carrying out their duties under this Act shall be deemed to be public servants for the purpose of the Penal Code [Act 574]. 40 Laws of Malaysia ACT 438 Rewards 45. The Director General may order such rewards as he may deem fit to be paid to any officer of customs or any other person for services rendered in connection with the detection of cases of smuggling or of offences under this Act, or in connection with any seizure made under this Act. Appeal from decision of the Authority or the Director General 46. Where it is provided in this Act or any regulations made thereunder that the decision on any matter rests with the Authority or the Director General, then unless it is specifically provided that such decision is at the absolute discretion of the Authority or the Director General, any person aggrieved by such decision may appeal to the Minister. Power to make regulations 47. The Minister may make regulations as may be necessary or expedient for giving full effect to the provisions of this Act or the carrying out of the purposes of this Act. Power of delegation 48. The Minister may, in relation to a free zone, delegate to any person all or any of his powers under this Act, except the power under subsection 10(2) and section 47. Power to extend period 48A. Where, by this Act, a period is specified within which an act or thing is to be done by a person, and the Minister is satisfied that the act or thing could not be completed in that period due to the occurrence of public emergency or public health crisis, the Minister may, upon such terms and conditions as the Minister thinks fit, extend the period for the completion of the act or thing before the expiration of the period. Free Zones 41 Power to modify terms and conditions 48B. (1) Where terms and conditions are imposed pursuant to this Act, the Minister may, on the advice of the Director General, from time to time modify the terms and conditions for the purpose of carrying out the objects of this Act. (2) Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating— (a) the terms and conditions as modified; and (b) the date the terms and conditions as modified take effect. (3) The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2). (4) Where the terms and conditions were initially imposed by the Director General or Authority pursuant to this Act, the terms and conditions as modified by the Minister shall be deemed to have been imposed by the Director General or Authority, as the case may be. (5) For the purposes of this section, “modify” means add to, delete or vary. PART VI AMENDMENTS AND REPEAL Amendments and repeal 49. The Acts specified in the first column of the Third Schedule are repealed or amended, as the case may be, to the extent shown in the second column of the same Schedule. 42 Laws of Malaysia ACT 438 Free trade zone deemed to be free industrial zone 50. Any free trade zone declared under section 3 of the Free Trade Zones Act 1971 [Act 24], and which is still in force immediately before the commencement of this Act, shall be deemed to be a free industrial zone declared under section 3 of this Act until revoked by the Minister. Minister may revoke any declaration or order 51. The Minister may revoke any declaration or order made under this Act or any written law repealed by this Act in respect of any free zone: Provided that any order of revocation made under this section, if it has the effect of abolishing any free zone so declared, shall allow sufficient time for the persons in the free zone directly affected by such order to make arrangement for the disposal of their goods. FIRST SCHEDULE [Paragraph 10(1)(a)] (1) (2) Name of Free Commercial Zone Activities 1. Pasir Gudang Port Free Zone, Mukim of Plentong, Commercial District of Johor Bahru, Johor: All that land situated in the Mukim of Plentong, in the District of Johor Bahru, Johor, bounded by the grey line as shown in Gazette Plans 2233, 2234, 2283, 3065 and 3066 deposited in the Office of the Director of Survey and Mapping, Johor, excluding the areas specified below: (i) Land occupied by Felda Johore Bulkers at Lot 66228 and 66229 as shown in Gazette Plan 2234; Free Zones 43 (1) (2) Name of Free Commercial Zone Activities (ii) Land occupied by Petronas Dagang Berhad at Lot 66226 and 66227 as shown in Gazette Plan 2233; (iii) Land occupied by BP Malaysia Sdn. Bhd. at Lot 66221 and 66222 as shown in Gazette Plan 2233; (iv) Customs Inspection Bay in area of 0.459 hectare in Container Terminal at Lot 66208 as shown in Gazette Plan 2233; (v) Land (Lot A) in area of 1.909 hectares at Lot 66233 and land (Lot B) in area of 1.028 hectares at lot 83274 as shown in Gazette Plan 2282; (vi) A part of land at main entrance as shown in Gazette Plan 3067; (vii) Land occupied by Sime Sembawang Corp. Engineering Sdn. Bhd. at Lot 83288, 83289, 83290, 83291, 83292, 83293, 83287, 83284, 83281, 83282 and 83283 as shown in Gazette Plan 3068; and (viii) Land occupied by Aramijaya Sdn. Bhd. at Lot 83285 and 83286 as shown in Gazette Plan 3068. 2. Duty Free Area at Pengkalan Kubor: Trading Fenced area which includes Lot No. 752 to 759, 761 to 784, the market area and such other areas therein, of Mukim Pengkalan Kubor, in the district of Tumpat, Kelantan. 3. Bukit Kayu Hitam: Trading Lot No. (Pt. 1443) Town of Bukit Kayu Hitam, Mukim of Sungai Laka, District of Kubang Pasu, Kedah. 44 Laws of Malaysia ACT 438 (1) (2) Name of Free Commercial Zone Activities 4. Mukim of Kapar, District of Klang, Selangor: Commercial All that land situated in the Mukim of Kapar, District of Klang, Selangor bounded by the grey line as shown in the Gazette Plan PW882 deposited in the Office of the Director of Survey and Mapping, Selangor excluding the areas of land occupied by the Kedah Cement, Gold Coin Feedmill, BP Bulk Installation, KFC Feedmill, PKE Export Handling Terminal, Central Sugar, Pengkalan Export Perkayuan-Shapadu and Jetty Services. 5. West Port, Pulau Indah, Mukim of Klang, District of Commercial Klang: All that land situated in the Mukim of Klang, District of Klang, Selangor bounded by the grey line as shown in the Gazette Plan 1174 and Lot No. 55709 and No. 55710 as shown in Gazette Plan 1452 deposited in the Office of the Director of Survey and Mapping, Selangor. 6. Deep Water Wharf, Section 4, city of Butterworth, Commercial District of North Seberang Perai: All that land situated in Section 4, city of Butterworth, Northern District, Seberang Perai bounded by the grey line as shown in the Gazette Plan 573 deposited in the Office of the Director of Survey and Mapping, Penang, excluding the areas specified below: (i) Land occupied by the Penang Port Sdn. Bhd. comprising of: (a) Warehouse W2; (b) Export Blocks (Block A-D: Slot Nos. 1-45) (Block E-H: Slot Nos. 1-23); and (c) The Customs Examination Bay for containers (between Block D and the railway line); Free Zones 45 (1) (2) Name of Free Commercial Zone Activities (ii) Land occupied by the Malaysia Agricultural Oil Sdn. Bhd. for Tank Nos. 1-6; (iii) Land occupied by the Butterworth Installation for Tank Nos. 1-13; (iv) Land occupied by the FIMA Palm Bulk Services Sdn. Bhd. for Tank Nos. 1-37; (v) Land occupied by the Palm Co. Holding Bhd. for Tank Nos. 1-4 and Tank Nos. 6-9; and (vi) Land occupied by the Kedah Oil Palm Bulking Installation for Tank Nos. 1-16. 7. Mukim 12, District of Barat Daya, Penang: Commercial All that land situated in Mukim 12, District of Barat Daya, Penang, bounded by the grey line as shown in the Gazette Plan 495 and Gazzette Plan 671 deposited in the office of the Director of Survey and Mapping, Penang. 8. Bukit Kayu Hitam Town and Mukim of Sungai Laka, Commercial District of Kubang Pasu, Kedah: All that land situated in the Town of Bukit Kayu Hitam and Mukim of Sungai Laka, District of Kubang Pasu, bounded by the grey line as shown in the Gazette Plan 1358 deposited in the Survey and Mapping Office, Kedah. 9. Duty Free Area at Stulang Laut, Johor Bahru: Commercial All that land within the fenced area containing Lot PTB 10707 and PTB 20006 (excluding the Customs Office and the Customs Examination Area), of Mukim Bandar, in the District of Johor Bahru, Lot PTD 146378 and PTD 148062, of Mukim Plentong, in the District of Johor Bahru, the jetty at Lot PTB 20380 and the land at Lot 20438 (including the floating restaurant), of Mukim Bandar, in the District of Johor Bahru, Johor. 46 Laws of Malaysia ACT 438 (1) (2) Name of Free Commercial Zone Activities 10. Kuala Lumpur International Airport, Sepang: Commercial All that land situated in the Town Area of Sepang International Airport, District of Sepang bounded by the grey line as shown in the Gazette Plan 1207, Gazette Plan 1981, Gazette Plan 3004 and Gazette Plan 1376 deposited in the office of the Director of Survey and Mapping, State of Selangor. 11. Tanjung Pelepas, Mukim Tanjung Kupang, District of Commercial Johor Bahru, Johor (Phase 1): (Part of Lot PTD 2423) Mukim Tanjung Kupang, District of Johor Bahru, Johor, as shown by the grey line in the Gazette Plan 2749 deposited in the Office of the Director of Survey and Mapping, Johor. 12. Pulau Layang-Layang: Commercial All areas of Pulau Layang-Layang comprising an area of 10.1 km2 located at Latitude N 07 22.5’ Longtitute E 113 48.8’ in the South China Sea within the Continental Platform of Malaysia. 13. Mukim Rantau Panjang, District of Pasir Mas, Kelantan: Commercial All that land situated in the Mukim of Rantau Panjang in the District of Pasir Mas, Kelantan bounded by the grey line as shown in the Gazette Plan 705 deposited in the Office of the Director of Survey and Mapping, Kelantan excluding the areas specified below: (i) the Customs Office and the Customs Examination Area; and (ii) land occupied by Pos Malaysia Berhad, Rantau Panjang. 14. Lot 1993 Mukim 12, District of Barat Daya, Penang: Commercial The Air Cargo Forwarding Agents Warehouse Complex, International Airport situated at part of Lot 1993 Mukim 12, District of Barat Daya, Penang bounded by grey line as shown in the Gazette Plan 730 Free Zones 47 (1) (2) Name of Free Commercial Zone Activities deposited in the Office of the Director of Survey, Penang. 15. South Point, Port Klang, Port Swettenham District of Commercial Klang, Selangor: South Point, Port Klang, Port Swettenham District of Klang, Selangor as shown by the bold line in Gazette Plan 1382 deposited in the Office of the Director of Survey and Mapping, Selangor. 16. Pulau Indah, Mukim Klang, District of Klang, Commercial Selangor: (Lot 67894) Pulau Indah, Mukim Klang, District of Klang, Selangor, as shown by the grey line in the Gazette Plan 1388 deposited in the Office of the Director of Survey and Mapping, Selangor. 17. MILS Logistic Hub (MLH), Mukim Klang, District of Commercial Klang, Selangor: (Part of lot 88077 area of 13.359 hectares) Mukim Klang, District of Klang, Selangor, as shown by the grey line in the Gazette Plan 1451 deposited in the Office of the Director of Survey and Mapping, Selangor. 18. Tasik Kenyir Duty Free Area: Retail The area situated in the Mukim of Hulu Terengganu, District of Hulu Terengganu, Terengganu bounded by the grey line encompassing the 339 islands therein, as shown in the Gazette Plan 846 deposited in the Office of the Director of Survey and Mapping, Terengganu. 19. Free Commercial Zone Area Terminal 2, Johor Port, Commercial Pasir Gudang: The areas marked as “(A)” and “(B)” situated in the Mukim of Plentong, District of Johor Bahru, Johor, bounded by the grey line as shown in the Gazette Plan PW50075 deposited in the Office of the Director of Survey and Mapping, Johor. 48 Laws of Malaysia ACT 438 (1) (2) Name of Free Commercial Zone Activities 20. Free Commercial Zone, Tanjung Langsat, Mukim of Commercial Sungai Tiram, District of Johor Bahru, Johor: The area situated in the Mukim of Sungai Tiram, District of Johor Bahru, Johor, bounded by the grey line as shown in the Gazette Plan PW50082 deposited in the Office of the Director of Survey and Mapping, Johor. 21. Kuantan Port Free Zone, Mukim of Sungai Karang, Commercial District of Kuantan, Pahang: The area situated in the Mukim of Sungai Karang, District of Kuantan, Pahang, bounded by the grey line as shown in the Gazette Plan PW5317 deposited in the Office of the Director of Survey and Mapping, Pahang. 22. Senai Airport City, Mukim of Tebrau, District of Johor Commercial Bahru, Johor: The area situated in the Mukim of Tebrau, District of Johor Bahru, Johor, that is bounded by the grey line as shown in the Gazette Plan 50134 deposited in the Office of the Director of Survey and Mapping, Johor. 23. North Butterworth Container Terminal, North District, Commercial Seberang Perai, Penang: The area situated in the Section 2 and Section 4, Butterworth town, North District, Seberang Perai, Penang, that is bounded by the grey line as shown in the Gazette Plan 2110 and Gazette Plan 2111 deposited in the Office of the Director of Survey and Mapping, Penang. 24. Sultan Ismail International Airport Free Commercial Commercial Zone, Mukim of Senai, District of Kulai, Johor: The area situated in the Mukim of Senai, District of Kulai, Johor bounded by the grey line as shown in the Gazette Plan PW50126 deposited in the Office of the Director of Survey and Mapping, Johor. Free Zones 49 (1) (2) Name of Free Commercial Zone Activities 25. City of Sultan Sulaiman, District of Klang, State of Commercial Selangor Lot 26783 (PA93583), City of Sultan Sulaiman, District of Klang, State of Selangor, the area bounded by the bold line as shown in the Gazette Plan PW3007 deposited in the Office of the Director of Survey and Mapping, Selangor 26. City of Bukit Kayu Hitam, District of Kubang Pasu, Commercial Kedah PT 2254, City of Bukit Kayu Hitam, District of Kubang Pasu, State of Kedah, the area bounded by the grey line as shown in the Gazette Plan PW51256 deposited in the Office of the Director of Survey and Mapping, Kedah 27. Free Commercial Zone Area of Tanjung Pelepas Port Commercial (Phase Two) Lot 6390 (PA126943), Mukim of Tanjung Kupang, District of Johor Bahru, State of Johore as shown in the Gazette Plan PW50283 deposited in the Office of the Director of Survey and Mapping, Johore 28. Senai Airport City, Mukim of Tebrau, District of Johor Commercial Bahru, Johore The area situated in the Mukim of Tebrau, District of Johor Bahru, State of Johore which is bounded by the grey line as shown in the Gazette Plan PW50275 deposited in the Office of the Director of Survey and Mapping, Johore 29. Tuanku Syed Sirajuddin Free Commercial Zone, Mukim Commercial of Titi Tinggi, Perlis Lot 102171 (PA111606), Valley Area of Chuping, Mukim of Titi Tinggi, State of Perlis which is bounded by the grey line as shown in the Gazette Plan PW1566 deposited in the Office of the Director of Survey and Mapping, Perlis 50 Laws of Malaysia ACT 438 (1) (2) Name of Free Commercial Zone Activities 30. Maharani Freeport Free Commercial Zone (Waters of Commercial Muar Port Limit), Johore Mukim of Bandar Maharani, Mukim of Parit Bakar, Mukim of Sri Menanti, Mukim of Sg. Balang, State of Johore which is bounded by the grey line as shown in the Miscellaneous Plan PP1003 deposited in the Office of the Director of Survey and Mapping, Johore 31. Maharani Freeport Free Commercial Zone (MEG Commercial Tanjung Emas Complex), Johore Lot 22888 (PA129504), Bandar Maharani, District of Muar, State of Johore which is bounded by the bold line as shown in the Miscellaneous Plan PP1004 deposited in the Office of the Director of Survey and Mapping, Johore 32. Sunway City Iskandar Puteri Free Commercial Zone, Commercial Johore (Phase 1) PTD 7405 and PTD 7406, Mukim of Tanjung Kupang, District of Johor Bahru, State of Johore which is bounded by the grey line as shown in the Gazette Plan PW50392 deposited in the Office of the Director of Survey and Mapping, Johore SECOND SCHEDULE [Paragraph 10(1)(b)] (1) (2) Name of Free Industrial Zone Activities 1. Mukim of Plentong, Johor Bahru: Manufacturing All that land situated in the Mukim of Plentong in the District of Johor Bahru, bounded by the grey line as shown in the Gazette Plan 2235 deposited in the Office of the Director of Survey and Mapping, Johor. Free Zones 51 (1) (2) Name of Free Industrial Zone Activities 2. Mukim of Pringgit, Central District of Malacca: Manufacturing All that land situated in the Mukim of Pringgit, in the Central District of Malacca, bounded by the grey line as shown in the Gazette Plan PG 109 deposited in the Office of the Director of Survey and Mapping, Malacca. 3. Tanjung Kling, Mukim of Tanjung Kling, Central District Manufacturing of Malacca: All that land situated in Tanjung Kling, in the Mukim of Tanjung Kling, in the Central District of Malacca, bounded by the grey line as shown in the Gazette Plan 295 deposited in the office of the Director of Survey and Mapping, Malacca. 4. Mukim of Pringgit and Bukit Baru, in Central District of Manufacturing Malacca: All that land situated in the Mukim of Pringgit and Bukit Baru, in the Central District of Malacca, bounded by the grey line as shown in the Gazette Plan PG 108 deposited in the Office of the Director of Survey and Mapping, Malacca. 5. Mukim of Hulu Kinta in the District of Kinta, Perak: Manufacturing All that land situated in the Mukim of Hulu Kinta in the District of Kinta, bounded by the grey line as shown in the Gazette Plan 870 deposited in the Office of the Director of Survey and Mapping, Perak. 6. Telok Panglima Garang in the District of Kuala Langat, Manufacturing Selangor: All that land situated in the Mukim of Telok Panglima Garang, in the District of Kuala Langat, Selangor, bounded by the grey line as shown in the Gazette Plan 460 and Gazette Plan 1269 deposited in the Office of the Director of Survey and Mapping, Selangor. 52 Laws of Malaysia ACT 438 (1) (2) Name of Free Industrial Zone Activities 7. Mukim of Ulu Klang, District of Gombak, Selangor: Manufacturing All that land situated in the Mukim of Ulu Klang, in the District of Gombak, Selangor bounded by the grey line as shown in the Gazette Plan 439 deposited in the Office of the Director of Survey and Mapping, Selangor. 8. Mukim of Damansara, District of Klang, Selangor: Manufacturing All that land situated in the Mukim of Damansara, in the District of Klang, Selangor bounded by the grey line as shown in the Gazette Plan 375 deposited in the Office of the Director of Survey and Mapping, Selangor. 9. Prai, Central District of Seberang Prai, Mukim 1, Penang: Manufacturing All that land bounded by the grey line as shown in the Gazette Plan 290 deposited in the Office of the Director of Survey and Mapping, Penang. 10. Bayan Lepas, Mukim 12, South West District, Penang: Manufacturing All that land bounded by the grey line as shown in the Gazette Plan PW2101, PW2102, PW2103 and PW2104 deposited in the Office of the Director of Survey and Mapping, Penang 11. Batu Berendam, Mukim of Bachang, Central District of Manufacturing Malacca: All that land situated in Batu Berendam, in the Mukim of Bachang, in the Central District of Malacca, bounded by the grey line as shown in the Gazette Plan 294 deposited in the office of the Director of Survey and Mapping, Malacca. 12. Kinta, Mukim of Hulu Kinta, District of Kinta, Perak: Manufacturing All that land situated in Kinta, in the Mukim of Hulu Kinta, in the District of Kinta, Perak bounded by the grey line as shown in the Gazette Plan 949 deposited in the office of the Director of Survey and Mapping, Perak. Free Zones 53 (1) (2) Name of Free Industrial Zone Activities 13. (Deleted by P.U. (B) 55/2001). 14. Sama Jaya Kuching, Sarawak: Manufacturing All that land bounded by the grey line as shown in the Plan No. MP 1/50-61B deposited in the Office of the Director of Survey and Mapping, Sarawak. 15. Pulau Indah, Mukim Klang, District of Klang, Selangor: Manufacturing (Lot 67894) Pulau Indah, Mukim Klang, District of Klang, Selangor, as shown by the grey line in the Gazette Plan 1388 deposited in the Office of the Director of Survey and Mapping, Selangor. 16. Tanjung Pelepas, Mukim Tanjung Kupang, District of Manufacturing Johor Bahru, Johor (Phase 1): (Part of Lot PTD 2423) Mukim Tanjung Kupang, District of Johor Bahru, Johor, as shown by the grey line in the Gazette Plan 2751 deposited in the Office of the Director of Survey and Mapping, Johor. 17. Tanjung Pelepas, Mukim Tanjung Kupang, District of Manufacturing Johor Bahru, Johor (Phase II): (Lot PTD 2426) Mukim Tanjung Kupang, Daerah Johor Bahru, Johor, as shown by the grey line in the Gazette Plan 2752 deposited in the Office of the Director of Survey and Mapping, Johor. 18. Tanjung Pelepas, Mukim Tanjung Kupang, District of Manufacturing Johor Bahru, Johor (Phase II): (Lots PTD 1586 and PTD 1731) Mukim Serkat, Daerah Pontian, Johor, as shown by the grey line in the Gazette Plan 2750 deposited in the Office of the Director of Survey and Mapping, Johor. 54 Laws of Malaysia ACT 438 (1) (2) Name of Free Industrial Zone Activities 19. Sultan Ismail International Airport Free Industrial Zone, Manufacturing Mukim of Senai, District of Kulai, Johor: The area situated in the Mukim of Senai, District of Kulai, Johor bounded by the grey line as shown in the Gazette Plan PW50210 deposited in the Office of the Director of Survey and Mapping, Johor. 20. Tanjung Bin Industrial Hub Free Industrial Zone Manufacturing The area situated in the Mukim of Serkat, District of Pontian, State of Johore which is bounded by the grey line as shown in the Gazette Plan PW50313 deposited in the Office of the Director of Survey and Mapping, Johore 21. Senai Airport City Phase One, Mukim Senai, District of Manufacturing Kulaijaya, Johor: Lot PTD 105600, Mukim Senai, District of Kulaijaya, Johor bounded by the grey line as shown in the Gazette Plan 50009 deposited in the Office of the Director of Survey and Mapping, Johor. 22. Senai Airport City, Mukim of Tebrau, District of Johor Manufacturing Bahru, Johore: The area situated in the Mukim of Tebrau, District of Johor Bahru, State of Johore which is bounded by the grey line as shown in the Gazette Plan PW50319 deposited in the Office of the Director of Survey and Mapping, Johore 23. Senai Airport City (Phase 4), Mukim of Tebrau, District Manufacturing of Johor Bahru, Johore The area situated in the Mukim of Tebrau, District of Johor Bahru, State of Johore which is bounded by the grey line as shown in the Gazette Plan PW50274 deposited in the Office of the Director of Survey and Mapping, Johore Free Zones 55 (1) (2) Name of Free Industrial Zone Activities 24. Batu Berendam New Free Industrial Zone, Mukim of Manufacturing Pringgit, District of Melaka Tengah, Malacca The area situated in the Mukim of Pringgit, District of Melaka Tengah, State of Malacca which is bounded by the grey line as shown in the Gazette Plan PW1031 deposited in the Office of the Director of Survey and Mapping, Malacca 25. Maharani Freeport Industrial Park Free Industrial Zone Manufacturing (Phase 1), Johore PTD 10498 and PTD 10499, Bandar Maharani, District of Muar, State of Johore which is bounded by the bold line as shown in the Miscellaneous Plan PP1005 deposited in the Office of the Director of Survey and Mapping, Johore THIRD SCHEDULE [Section 49] AMENDMENTS AND REPEAL (1) (2) Acts Amendments Customs Act 1967 Section 2 is amended by substituting for [Act 235] subsection (1A) the following new subsection (1A): “(1A) For the purposes of this Act (other than section 31), a free zone shall be deemed to be a place outside Malaysia. In this subsection, the expression “free zone” has the meaning assigned to it under section 2 of the Free Zones Act 1990 [Act 438].”. 56 Laws of Malaysia ACT 438 Excise Act 1976 Subsection 2(1) is amended by substituting for the [Act 176] definition of “free trade zone” the following new definition: “free zone” has the meaning assigned to it under section 2 of the Free Zones Act 1990 [Act 438] and for the purposes of this Act a free zone shall be deemed to be a place outside Malaysia;”. *Sales Tax Act 1972 Section 2A is amended by substituting therefor the [Act 64] following new section 2A: “2A. For the purpose of this Act, a free zone shall be deemed to be a place outside Malaysia. In this section, the expression “free zone” has the meaning assigned to it under section 2 of the Free Zones Act 1990 [Act 438].”. **Service Tax Act 1975 Insert immediately after section 2 the following [Act 151] new section 2A: “2A. For the purposes of this Act, a free zone shall be deemed to be a place outside Malaysia. In this section, the expression “free zone” has the same meaning assigned to it under section 2 of the Free Zones Act 1990 [Act 438].”. Promotion of (a) Subsection 36(5) is amended by substituting Investments Act 1986 the words “Free Industrial Zone” for the words [Act 327] “Free Trade Zone” appearing therein; and (b) Subsection 36A(3) is amended by substituting the words “Free Industrial Zone” for the words “Free Trade Zone” appearing therein. Free Trade Zones Act Repeal the whole. 1971 [Act 24] *NOTE—The Sales Tax Act 1972 [Act 64] has since been repealed by the Good and Services Tax Act 2014 [Act 762] which comes into operation on 1 July 2014 and 1 April 2015–see section 178 of Act 762. Act 762 has since been repealed by the Good and Services Tax (Repeal) Act 2018 [Act 805] which comes into operation on 1 September 2018–see section 3 of Act 805. **NOTE—Service Tax Act 1975 [Act 151] has since been repealed by the Goods and Services Tax (Repeal) Act 2014 [Act 805] which comes into operation on 1 September 2018–see section 3 of Act 805. 57 LAWS OF MALAYSIA Act 438 FREE ZONES ACT 1990 LIST OF AMENDMENTS Amending law Short title In force from P.U. (B) 466/1992 Free Zones (Amendment) 24-09-1992 Notification 1992 P.U. (B) 467/1992 Free Zones (Amendment) (No. 2) 24-09-1992 Notification 1992 P.U. (B) 468/1992 Free Zones (Amendment) (No. 3) 24-09-1992 Notification 1992 P.U. (B) 94/1993 Free Zones (Amendment) 18-03-1993 Notification 1993 P.U. (B) 96/1993 Free Zones (Amendment) (No.2) 01-04-1993 Notification 1993 Act A924 Free Zones (Amendment) Act 1995 21-07-1995 P.U. (B) 272/1996 Free Zones (Amendment) 20-06-1996 Notification 1996 P.U. (B) 420/1996 Free Zones (Amendment) (No. 2) 23-09-1996 Notification 1996 Act 557 Finance Act 1997 Chapter IX 15-10-1996 P.U. (B) 200/1997 Free Zones (Amendment) 15-05-1997 Notification 1997 Act 578 Finance Act 1998 Chapter VIII 01-01-2000 (P.U.(B) 517/1999) P.U. (A) 144/1998 Free Zones (Amendment) 16-04-1998 Notification 1998 P.U. (A) 245/1998 Free Zones (Amendment) (No. 2) 30-06-1998 Notification 1998 58 Laws of Malaysia ACT 438 Amending law Short title In force from P.U. (A) 419/1999 Free Zones (Amendment) 01-10-1999 Notification 1999 P.U. (A) 319/2000 Free Zones (Amendment) 24-08-2000 Notification 2000 P.U. (A) 326/2000 Free Zones (Amendment) 14-09-2000 Notification (No. 2) 2000 P.U. (A) 426/2000 Free Zones (Amendment) 01-12-2000 Notification (No. 3) 2000 P.U. (B) 18/2001 Free Zones (Amendment) 15-02-2001 Notification 2001 P.U. (B) 55/2001 Free Zones (Amendment) (No. 2) 01-03-2001 Notification 2001 P.U. (B) 79/2001 Free Zones (Amendment) (No. 3) 29-03-2001 Notification 2001 P.U. (B) 163/2001 Free Zones (Amendment) (No. 4) 07-06-2001 Notification 2001 Act A1113 Free Zones (Amendment) Act 2001 06-07-2001 P.U. (B) 576/2001 Free Zones (Amendment) 13-12-2001 Notification (No. 5) 2001 Act A1166 Free Zones (Amendment) Act 2002 01-09-2002 P.U. (B) 337/2002 Free Zones (Amendment) 01-11-2002 Notification 2002 P.U. (B) 192/2003 Free Zones (Amendment) 01-06-2003 Notification 2003 P.U. (B) 65/2004 Free Zones (Amendment) 19-02-2004 Notification 2004 P.U. (B) 193/2005 Free Zones (Amendment) 09-06-2005 Notification 2005 P.U. (B) 253/2006 Free Zones (Amendment) 06-10-2006 Notification 2006 P.U. (B) 96/2007 Free Zones (Amendment) 29-03-2007 Notification 2007 P.U. (B) 151/2009 Free Zones (Amendment) 01-06-2009 Notification 2009 Free Zones 59 Amending law Short title In force from P.U. (B) 216/2009 Free Zones (Amendment) (No. 2) 17-07-2009 Notification 2009 P.U. (B) 44/2010 Free Zones (Amendment) 04-02-2010 Notification 2010 P.U. (B) 175/2012 Free Zones (Amendment) 10-05-2012 Notification 2012 P.U. (B) 186/2015 Free Zones (Amendment) 24-04-2015 Notification 2015 P.U. (B) 60/2017 Free Zones (Amendment) 01-02-2017 Notification 2017 P.U. (B) 440/2017 Free Zones (Amendment) (No.2) 15-09-2017 Notification 2017 P.U. (B) 163/2018 Free Zones (Amendment of First 06-04-2018 Schedule) Notification 2018 P.U. (B) 170/2018 Free Zones (Amendment of First 10-04-2018 Schedule) Notification 2018 Act A1572 Free Zones (Amendment) Act 2018 01-09-2018 P.U. (B) 135/2019 Free Zones (Amendment of First 01-04-2019 Schedule) Notification 2019 Act A1595 Free Zones (Amendment) Act 2019 01-01-2020 P.U. (B) 296/2000 Free Zones (Amendment of First 01-07-2020 Schedule) Notification 2020 P.U. (B) 297/2000 Free Zones (Amendment of Second 01-07-2020 Schedule) (No. 2) Notification 2020 P.U. (B) 526/2020 Free Zones (Amendment of First 20-10-2020 Schedule) (No. 2) Notification 2020 Act A1630 Free Zones (Amendment) Act 2020 01-01-2021 P.U. (B) 49/2021 Free Zones (Amendment of First 01-02-2021 Schedule) Notification 2021 P.U. (B) 383/2021 Free Zones (Amendment of Second 01-08-2021 Schedule) (No. 2) Notification 2021 Act A1677 Free Zones (Amendment) Act 2022 01-01-2023 P.U. (B) 254/2023 Free Zones (Amendment of Second 14-07-2023 Schedule) Notification 2023 60 Laws of Malaysia ACT 438 Amending law Short title In force from P.U. (B) 302/2023 Free Zones (Amendment of Second 01-08-2023 Schedule) (No.2) Notification 2023 P.U. (B) 303/2023 Free Zones (Amendment of First 01-08-2023 Schedule) Notification 2023 P.U. (B) 304/2023 Free Zones (Amendment of First 01-08-2023 Schedule) (No.2) Notification 2023 P.U. (B) 335/2023 Free Zones (Amendment of First 15-08-2023 Schedule) (No.3) Notification 2023 P.U. (B) 224/2024 Notification of Free Zones 01-07-2024 (Amendment of First Schedule) 2024 Act A1717 Free Zones (Amendment) Act 2024 01-12-2024 P.U. (B) 512/2024 Notification of Free Zones 23-12-2024 (Amendment of Second Schedule) 2024 P.U. (B) 31/2025 Notification of Free Zones 01-02-2025 (Amendment of First Schedule) 2025 P.U. (B) 80/2025 Notification of Free Zones 01-03-2025 (Amendment of First Schedule) (No. 2) 2025 P.U. (B) 244/2025 Notification of Free Zones 01-07-2025 (Amendment of First Schedule) (No. 3) 2025 P.U. (B) 246/2025 Notification of Free Zones 01-07-2025 (Amendment of Second Schedule) 2025 P.U. (B) 248/2025 Notification of Free Zones 01-07-2025 (Amendment of Second Schedule) (No. 2) 2025 P.U. (B) 269/2025 Notification of Free Zones 21-07-2025 (Amendment of Second Schedule) (No. 3) 2025 P.U. (B) 325/2025 Notification of Free Zones 01-09-2025 (Amendment of Second Schedule) (No. 4) 2025 P.U. (B) 402/2025 Notification of Free Zones 14-11-2025 (Amendment of First Schedule) (No. 4) 2025 Free Zones 61 Amending law Short title In force from P.U. (B) 420/2025 Notification of Free Zones 28-11-2025 (Amendment of First Schedule) (No. 5) 2025 P.U. (B) 421/2025 Notification of Free Zones 28-11-2025 (Amendment of Second Schedule) (No. 5) 2025 P.U. (B) 451/2025 Notification of Free Zones 15-12-2025 (Amendment of First Schedule) (No. 6) 2025 62 LAWS OF MALAYSIA Act 438 FREE ZONES ACT 1990 LIST OF SECTIONS AMENDED Section Amending authority In force from 2 Act A924 21-07-1995 Act 557 25-10-1996 Act A578 01-01-2000 Act A1166 01-09-2002 Act A1572 01-09-2018 Act A1595 01-01-2020 Act A1717 01-12-2024 4 Act A1572 01-09-2018 5 Act 557 25-10-1996 6 Act A1572 01-09-2018 6A Act 557 25-10-1996 7 Act A1595 01-01-2020 8 Act 557 25-10-1996 8A Act A1595 01-01-2020 8B Act A1595 01-01-2020 9 Act 557 25-10-1996 Act A1595 01-01-2020 10 Act 557 25-10-1996 10A Act A1595 01-01-2020 11 Act 557 25-10-1996 12 Act 557 25-10-1996 13 Act 557 25-10-1996 14 Act A1595 01-01-2020 15 Act A1595 01-01-2020 Free Zones 63 Section Amending authority In force from 17 Act A924 21-07-1995 A1595 01-01-2020 17A Act A1630 01-01-2021 17B Act A1630 01-01-2021 18 Act A1595 01-01-2020 19 Act A1595 01-01-2020 20A Act A1595 01-01-2020 21 Act A1572 01-09-2018 Act A1595 01-01-2020 22 Act A1572 01-09-2018 Act A1595 01-01-2020 23 Act A1572 01-09-2018 23A Act A1113 06-07-2001 Act A1595 01-01-2020 25 Act A1113 06-07-2001 26 Act A1572 01-09-2018 Act A1630 01-01-2021 27 Act A578 01-01-2000 Act A1113 06-07-2001 28 Act A1113 06-07-2001 Act A1572 01-09-2018 30 Act 557 25-10-1996 Act A1113 06-07-2001 30A Act A1113 06-07-2001 30B Act A1630 01-01-2021 32 Act A1113 06-07-2001 33 Act A1113 06-07-2001 Act A1595 01-01-2020 41A Act A1595 01-01-2020 42 Act A924 21-07-1995 42A Act A924 21-07-1995 64 Laws of Malaysia ACT 438 Section Amending authority In force from 42B Act A924 21-07-1995 42C Act A924 21-07-1995 48A Act A1677 01-01-2023 48B Act A1677 01-01-2023 First Schedule P.U. (B) 94/1993 18-03-1993 P.U. (B) 96/1993 01-04-1993 P.U. (B) 272/1996 20-06-1996 P.U. (B) 420/1996 23-09-1996 P.U. (B) 200/1997 15-05-1997 P.U. (A) 144/1998 16-04-1998 P.U. (A) 245/1998 30-06-1998 P.U. (A) 419/1999 01-10-1999 PUA 326/2000 14-09-2000 P.U. (A) 426/2000 01-12-2000 P.U. (B) 79/2001 29-03-2001 P.U. (B) 576/2001 13-12-2001 P.U. (B) 337/2002 01-11-2002 P.U. (B) 192/2003 01-06-2003 P.U. (B) 65/2004 19-02-2004 P.U. (B) 193/2005 09-06-2005 P.U. (B) 253/2006 06-10-2006 P.U. (B) 96/2007 29-03-2007 P.U. (B) 216/2009 17-07-2009 P.U. (B) 44/2010 04-02-2010 P.U. (B) 60/2017 01-02-2017 P.U. (B) 440/2017 15-09-2017 P.U. (B) 163/2018 06-04-2018 P.U. (B) 170/2018 10-04-2018 P.U. (B) 135/2019 01-04-2019 P.U. (B) 296/2020 01-07-2020 P.U. (B) 526/2020 20-10-2020 P.U. (B) 49/2021 01-02-2021 P.U. (B) 303/2023 01-08-2023 P.U. (B) 304/2023 01-08-2023 P.U. (B) 335/2023 15-08-2023 P.U. (B) 224/2024 01-07-2024 P.U. (B) 31/2025 01-02-2025 P.U. (B) 80/2025 01-03-2025 P.U. (B) 244/2025 01-07-2025 P.U. (B) 402/2025 14-11-2025 P.U. (B) 420/2025 28-11-2025 P.U. (B) 451/2025 15-12-2025 Free Zones 65 Section Amending authority In force from Second Schedule P.U. (B) 466/1992 24-09-1992 P.U. (B) 467/1992 24-09-1992 P.U. (B) 468/1992 24-09-1992 P.U. (B) 94/1993 18-03-1993 P.U. (B) 272/1996 20-06-1996 P.U. (A) 319/2000 24-08-2000 P.U. (B) 326/2000 14-09-2000 P.U. (B) 18/2001 15-02-2001 P.U. (B) 55/2001 01-03-2001 P.U. (B) 163/2001 07-06-2001 P.U. (B) 193/2005 09-06-2005 P.U. (B) 253/2006 06-10-2006 P.U. (B) 151/2009 01-06-2009 P.U. (B) 175/2012 10-05-2012 P.U. (B) 186/2015 24-04-2015 P.U. (B) 297/2020 01-07-2020 P.U. (B) 383/2021 01-08-2021 P.U. (B) 254/2023 14-07-2023 P.U. (B) 302/2023 01-08-2023 P.U. (B) 512/2024 23-12-2024 P.U. (B) 246/2025 01-07-2025 P.U. (B) 248/2025 01-07-2025 P.U. (B) 269/2025 21-07-2025 P.U. (B) 325/2025 01-09-2025 P.U. (B) 421/2025 28-11-2025