Section 163G

The provisions of Part X which deals with drawback shall apply to goods other than those specified under paragraph (a) (i) of subsection (1) of section 163B and goods declared by the Minister under paragraph (a) (ii) of subsection (1) of section 163B or deemed to have been declared by the Minister under that section, transported from the principal customs area to Langkawi as if such goods had been exported.".