Malaysia legislation
Section 26
of *MALAYSIA EXTERNAL TRADE DEVELOPMENT CORPORATION ACT 1992
Section 26
(2)
Any order made under subsection (1) may provide—
(a)
for different rates of levy in respect of the export and import of different goods;
(b)
for the manner of recovery of the levy by the Corporation;
and
22 Laws of Malaysia ACT 490
(c)
for the exemption of any person or class of persons or any goods from payment of the levy.
(3)
The levy collected under this section shall be paid into the
Trade Development Fund established under section 28.
(4)
The Corporation shall, authorize any customs officer to collect the levy imposed under subsection (1) on its behalf.
(5)
The Minister shall, if he is satisfied that it would be just and proper to do so, direct the refund of the whole or any part of the levy imposed on any goods or class of goods paid pursuant to subsection
(1)
during such period as he may specify in his direction, and in directing such refund, impose such terms and conditions as he may deem fit.
(6)
The Minister shall, if it is proved to his satisfaction that any money has been overpaid or erroneously paid as a levy under this
Act, order the refund of the money so overpaid or erroneously paid, as soon as practicable:
Provided that no such refund shall be allowed unless a claim in respect thereof is made within one year after the overpayment or erroneous payment was made.
(7)
Subject to subsection (6), the Minister shall not be required to allow the aforesaid claim unless the claim —
(a)
is made in such form and manner;
(b)
contains such information; and
(c)
is accompanied by such documents whether by way of evidence or otherwise, as the Minister may by regulations prescribe.
Malaysia External Trade Development Corporation 23
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