2017年，马来西亚“主要关税区”的概念 『Concept of a Principal Customs Area』
1. Reg. 2 - Customs Regulations 1977
2. Sec 161 - GSTA 2014
Before the implementation of Good and Service Tax (GST), free ports, with minor exceptions, are free from all types of customs duties, excise duties, service tax and sales tax. Under the Customs Act 1967, free ports are regarded as places outside the Principal Customs Area (PCA). To maintain this status quo, special provisions and rules are introduced under the GST system for the free ports and they are to be known as „designated
1.1.2017 - S 161: "Malaysia" excludes "free zone"