OBS_VALUE: <ul><li><a href=https://www.mytradelink.gov.my/documents/10179/0/Customs-act target=_blank>Customs Act 1967(Act 235, enacted in 1967 (by Act No.62 of 1967), last amendment on 1 January 2023, Section 14)</a></li><li><a href=https://www.customs.gov.my/en/cp/Pages/cp_pdk.aspx target=_blank>Customs Duties (Exemption) Order 2013(P.U.(A) 371, enacted on 1 January 2014, last amended on 31 January 2017 (by P.U.(A)445 of 2017), article 2 and item 94 of Schedule Part 1.)</a></li></ul>