OBS_VALUE: <ul><li><a href=https://mysst.customs.gov.my/assets/document/Industry%20Guides/GI/Guide%20on%20Courier%20Services.pdf target=_blank>Guide on Courier Service: Service Tax(Service Tax Guide on Courier Service, Royal Malaysian Customs Department - Internal Tax Division publication date 21 August 2018, Article 11)</a></li></ul>