Departure Levy Act 2019 · Updated to 30 Dec 2023 · Part VI · Exemption, Remission and Refund
32. Remission
Feedback & supportThe Minister may remit the whole or any part of the departure levy due and payable where he deems fit.
Minister
“Minister” means the Minister charged with the responsibility for finance;
The Director General may, if he deems fit and subject to any conditions as he may determine, remit penalty under subsection 20(2).
Director General
“Director General” means the Director General of Customs and Excise, appointed under subsection 3(1) of the Customs Act 1967;
Where a person who has been granted remission under subsection (1) or (2) has paid any departure levy or penalty to which the remission relates, he shall be entitled to a refund of the amount of the departure levy or penalty paid which had been remitted.
person
“person” includes an individual, a company, limited liability partnership, firm, society and every other juridical person; Departure Levy 9