Customs Act 1967 [Act 235]

Part X   cite [+]

DRAWBACK

92A Definition of "re-export" in sections 93, 94 and 99   cite [+]

In sections 93, 94 and 99 of this Part, the expression "re-export" includes the movement of goods to a warehouse licensed under section 65A and to a duty free shop licensed under section 65D of the Act.

93 Conditions under which drawback may be paid   cite [+]

(1) When any goods, other than goods affected by section 95 and section 96, upon which customs duty has been paid are re-exported, nine-tenths of the duties calculated in accordance with subsection (2) may be repaid as drawback, if-

(a) the goods are identified to the satisfaction of a senior officer of customs at the customs port or customs airport at which such goods are shipped or loaded for re-export, or at the place of re-export;

(b) the drawback claimed in respect of any one consignment of re-exported goods is not less than fifty ringgit;

(c) the goods are re-exported within twelve months of the date upon which the customs duty was paid;

(d) payment of drawback upon goods of a class to which the goods to be re-exported belong has not been prohibited by regulations made under this Act;

(e) written notice has been given to a senior officer of customs at or before the time of re-export that a claim for drawback will be made, and such claim is made in the prescribed form and established to the satisfaction of a senior officer of customs within three months of the date of re-export; and

(f) the goods have not been used after importation.


(2) The amount of drawback allowed shall be calculated at the rate of the customs duty levied at the time of import, or at the rate of customs duty leviable on goods of a like description at the time of re-export of the goods, whichever is the lower.

94 Declaration by claimant   cite [+]

Every person claiming drawback on any goods re-exported shall, personally or by his agent, make to a senior officer of customs a declaration in duplicate, substantially in the prescribed form, that such goods have actually been re-exported and have not been relanded or detrained and are not intended to be relanded or detrained at any customs port, customs airport or place in Malaysia or within any port of Malaysia, where goods of a like description are liable to customs duty.

95 Drawback on destroyed goods   cite [+]

The Director General may, at his discretion, allow drawback of customs duty on goods which suffer deterioration or damage and are destroyed in the presence of a senior officer of customs, if the conditions set out in section 93 in respect of re-exported goods are fulfilled in respect of such destroyed goods, and sections 93 and 94 shall, mutatis mutandis apply to such destroyed goods.

96 Refund to visitors and owners of samples   cite [+]

When any personal effects or other goods which have been imported by visitors to Malaysia for their personal use, or samples imported by commercial travellers, or trade samples or such other goods as may be prescribed, on which customs duty has been paid are re-exported within three months from the date of importation or within such further period as the Director General may, either generally or in any special case allow, the Director General may allow a drawback of such customs duty.

97 Relief from duty on goods temporarily imported   cite [+]

Where the Director General is satisfied that goods are imported only temporarily with a view to subsequent re-exportation, he may permit the goods to be delivered on importation without payment of duty subject to the payment of a deposit equivalent to not less than the amount of duty which would be payable if the goods were imported for home use or security being given to the satisfaction of the Director General for the payment of such duty, and such deposit shall be refunded or such security discharged if the goods are re-exported within three months of the date of importation or within such further period as the Director General may allow.

98 Export and reimport of trade sample free of duty   cite [+]

The Director General may, in any case, at his discretion and subject to such restriction as he may deem fit to impose, allow any goods, which on the exportation thereof have been declared as trade samples, to be reimported free of duty.

99 Drawback on imported goods used in manufacture or in packing   cite [+]

(1) Where any imported goods are re-exported by the manufacturer as part or ingredient of any goods manufactured in Malaysia or as the packing, or part or ingredient of the packing, of such manufactured goods, then, if customs duty has been paid on such imported goods, the Director General may, on such re-export, allow to the manufacturer a full drawback of the duty so paid, if-

(a) the finished goods exported have been manufactured on premises approved by the Director General;

(b) such books and account are kept as the Director General may require for the purpose of ascertaining the quantity of the goods used in such manufacture or for or in the packing of such manufactured goods;

(c) such goods are re-exported within twelve months of the date upon which the import duty was paid or such further period as the Director General may approve;

(d) written notice has been given on the export declaration form that a claim for drawback will be made, and such claim is made in the prescribed form and established to the satisfaction of a senior officer of customs within six months of the date of such re-export or such further period as the Director General may approve; and

(e) the finished goods shall be exported through such places or routes as the Director General may approve.


(1A) In determining the amount of drawback of customs duty paid, the Director General may allow drawback of such duty on waste or refuse resulting from such manufacture, whether re-exported or otherwise:

Provided that such drawback shall only be allowed where the quantity of such waste or refuse has been proven to the satisfaction of the Director General.

(2) In this section the expression "manufacturer" includes any person to whom the manufactured goods have been sold or otherwise disposed of.


Important Notice: Legislation from this website is not a copy of the Gazette printed by the Government Printer, Percetakan Nasional Malaysia Berhad, for the purposes of section 61 of the Interpretation Acts 1948 and 1967 [Act 388] and does not constitute prima facie evidence of the contents of the Gazette by virtue of the section.

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