Malaysia legislation
Section 19E
Section 19E
Refund to visitors and owners of samples
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
42 Laws of Malaysia ACT 176
goods as may be prescribed, on which excise 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 excise duty.