Excise Act 1976

The Excise Act 1976 (Malay: Akta Eksais 1976), is an Act of the Parliament of Malaysia. It was enacted to amend and consolidate the law pertaining to excise in Malaysia.

Excise Act 1976
Parliament of Malaysia
Long title An Act to amend and consolidate the law relating to excise in Malaysia.
Citation	Act 176
Territorial extent	Throughout Malaysia
Passed by	Dewan Rakyat
Passed	14 April 1976
Passed by	Dewan Negara
Passed	4 May 1976
Royal assent	21 June 1976
Commenced	24 June 1976
Effective	[1 July 1977, P.U. (B) 351/1977]
Legislative history
First chamber: Dewan Rakyat
Bill title	Excise Bill 1976
Introduced by	Richard Ho Ung Hun, Deputy Minister of Finance
First reading	31 March 1976
Second reading	14 April 1976
Third reading	14 April 1976
Second chamber: Dewan Negara
Bill title	Excise Bill 1976
Member(s) in charge	Richard Ho Ung Hun, Deputy Minister of Finance
First reading	[ ]
Second reading	4 May 1976
Third reading	4 May 1976
Amended by
Finance Act 1983 [Act 293] Finance (No. 2) Act 1986 [Act 329] Free Zones Act 1990 [Act 438] Excise (Amendment) Act 1990 [Act A781] Finance Act 1991 [Act 451] Excise (Amendment) Act 1994 [Act A874] Excise (Amendment) Act 1995 [Act A922] Excise (Amendment) Act 1999 [Act A1059] Excise (Amendment) Act 2001 [Act A1112] Excise (Amendment) Act 2002 [Act A1164] Excise (Amendment) (No. 2) Act 2002 [Act A1184] Excise (Amendment) Act 2005 [Act A1245]
Related legislation
Excise Act 1961 [F.M. Act 34 of 1961] Customs (Malaysia Common Tariffs) Act 1966 [Malaysia Act 18 of 1966] Excise Ordinance, 1959 [Sabah Ordinance No. 18 of 1959] Liquors Revenue Ordinance [Sabah Cap. 73] Excise Ordinance [Sarawak Cap. 27]
Status: In force

Structure

The Excise Act 1976, in its current form (1 January 2006), consists of 16 Parts containing 92 sections and 1 schedule (including 12 amendments).

• Part I: Preliminary
• Part II: Appointment of Officers
• Part III: Levying of Excise Duties
• Part IV: Manufacture of Dutiable Goods
• Part V: Storage of Dutiable Goods
• Part VI: Petroleum and Petroleum Products
• Part VII: Licensing
• Part VIII: Toddy
• Part VIIIA: General Provisions Affecting Vessels in Territorial Waters
• Part VIIIB: Declaration of Goods
• Part IX: Miscellaneous Provisions
• Part X: Inspection, Investigation, Search, Seizure and Arrest
• Part XI: Provisions as to Trials and Proceedings
• Part XII: Offences and Penalties
• Part XIII: Regulations
• Part XIV: Special Provisions Dealing with Labuan
• Part XV: Special Provisions Dealing with Sabah and Sarawak
• Part XVA: Special Provisions Dealing with Langkawi
• Part XVB: Special Provisions Dealing with Tioman
• Part XVC: Special Provisions Dealing with the Joint Development Area
• Part XVI: Repeal
• Schedule

References

• Paul J Davidson and Franca Ciambella. Investment in South East Asia. Butterworth-Heinemann Asia. 1995. p 119.
• Chwee Huat Tan. Financing for Entrepreneurs and Businesses. Second Edition. Ridge Books. (Singapore University Press). 2001. p 135.

External links

• Excise Act 1976 This article incorporates text from this source, which is in the public domain.