Section 19

the finished goods have been manufactured on premises approved by the Director General;

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

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;

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

the drawback claimed in respect of any one consignment of exported goods is not less than two hundred ringgit.

In this section, the expression “manufacturer” includes any person to whom the manufactured goods have been sold or otherwise disposed of.

Drawback on imported goods