The control of goods being moved across the border of Malaysia and passing through the legal landing places is governed by customs law. The imposition and collection of customs duties as well as the exemption from duties are subject to a detailed regime of customs regulations and orders. The non-compliance with and the evasion of the various customs regulations and orders constitute various offences which are subject to penalties which include fine, imprisonment as well as the seizure and forfeiture of the goods involved. This book gives a clear exposition of the law on customs offences. It discusses the many presumptions that are provided for in the Customs Act 1967 which both prosecution and defence need to know well. Following a coverage of the fundamentals, the central part of the book provides extensive discussion of the various offences and penalties set out in the Act. The instructive analysis and discussion are supported by ample references to case law and statutory provisions. Attention is also given to the law on attempts, abetments and conspiracy. In addition, the criminal liability of a company and its servants and agents is considered. The book is made complete with chapters which focus on the penalties for customs offences. Clear and insightful commentary is given on the sentencing considerations for fines and imprisonment as well as the application of the sanctions of seizure and forfeiture of goods. This new edition of Customs Offences covers the many developments which have taken place over more than a decade since the publication of the previous edition. It includes the updated Customs Regulations 1977 for the convenient reference of readers. a€¢ Customs Act 1967 a€¢ Reversal of Onus a€¢ The Offences and Penalties a€¢ Attempts, Abetments and Conspiracy a€¢ Fines and Sentencing a€¢ Company, Servants and Agents a€¢ Seizure and Forfeiture