Section 93
Conditions under which drawback may be paid
When any goods, other than goods affected by section 96, upon which customs duty has been paid are re-exported, the Director
General may allow nine-tenths of the duties calculated in accordance with subsection (2) be repaid as drawback, if—
(a)
the goods are identified to the satisfaction of a senior officer of customs at the customs port or customs airport at which such goods are shipped or loaded for re-export, or at the place of re-export;
(b)
the drawback claimed in respect of any one consignment of re-exported goods is not less than two hundred ringgit;
(c)
the goods are re-exported within three months of the date upon which the customs duty was paid;
(d)
payment of drawback upon goods of a class to which the goods to be re-exported belong has not been prohibited by regulations made under this Act;
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(e)
written notice has been given to a senior officer of customs at or before the time of re-export 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 a senior officer of customs within three months of the date of re-export; and
(f)
the goods have not been used after importation.
(2)
The amount of drawback allowed shall be calculated at the rate of the customs duty levied at the time of import.