Section 20
Calculation of export duty
The rate of export duty and the valuation (if any) applicable to any goods shall be—
(a)
in the case of goods lawfully exported, the rate and valuation in force on the day on which a receipt is issued for the payment of duty:
Provided that when payment of duty in arrears has been permitted under section 80 the rate and valuation shall be the rate and valuation in force on the day on which the goods are released by the proper officer of customs, or, as the case may be, by an officer appointed under any law for the time being in force in Singapore relating to the collection of export duties on goods exported from
Malaysia;
(b)
in the case of uncustomed goods, the rate and valuation in force on the day on which such goods became uncustomed goods, if known, or the rate and valuation in force on the day of seizure, whichever is the higher.
Customs 47