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Act A1595: Free Zones (Amendment) Act 2019 comes into operation on 1 January 2020. This is an Act to amend the Free Zones Act 1990.

The highlight of the Amending is the introduction of new section 41A, by inserting after section 41, the section, “recovery of duty or tax as a civil debt” which states that 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 a category assigned to the State by Article 112C of the Federal Constitution, to the Government of the State.

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