Section 99

the finished goods exported 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;

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such goods are re-exported within twelve months of the date upon which the import 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 to the satisfaction of a senior officer of customs within six months of the date of such re-export or such further period as the Director General may approve;

the finished goods shall be exported through such places or routes as the Director General may approve; and

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

In determining the amount of drawback of customs duty paid, the Director General may allow drawback of such duty on waste or refuse resulting from such manufacture, whether re-exported or otherwise:

Provided that such drawback shall only be allowed where the quantity of such waste or refuse has been proven to the satisfaction of the Director General.

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

Offsetting of drawback or refund against amount owing