Section 19B

Every person claiming drawback on any goods re-exported shall, personally or by his agent, make to a senior officer of excise a declaration in the form and manner as determined by the Director

General, that such goods have actually been re-exported and have not been relanded or detrained and are not intended to be relanded or detrained at any customs port, customs airport or place in Malaysia or within any port of Malaysia.

Definition of “re-export” in sections 19A and 19B