OBS_VALUE: <ul><li><a href=https://www.customs.gov.my/ms/pg/Akta%20Kastam/AKTA%20KASTAM%201967-1.pdf target=_blank>Customs Act 1967(Act 235, enacted in 1967 (by Act No.62 of 1967), last amendment on 1 January 2023, Section 78(1))</a></li></ul>