Section 19
Drawback
Where any goods are 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 excise duty has been paid on that part or ingredient of such manufactured goods or on the packing or that part or ingredient thereof, the Director General may, on such export, allow to the manufacturer a full drawback of the duty so paid, if—
(a)
the finished goods 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;
40 Laws of Malaysia ACT 176
(c)
such goods are so exported within twelve months of the date upon which excise 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 form and manner as determined by the Director
General and established to the satisfaction of the senior officer of excise within six months of the date such export or such further period as the Director General may approve; and
(e)
the drawback claimed in respect of any one consignment of exported goods is not less than two hundred ringgit.
(2)
In this section, the expression “manufacturer” includes any person to whom the manufactured goods have been sold or otherwise disposed of.