Section 96

When any personal effects or other goods which have been imported by visitors to Malaysia for their personal use, or samples imported by commercial travelers, 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.

Customs 107