Malaysia legislation
Section 16D
of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) (NO. 2) 2015
Seksyen 16D
The importer
Goods re-imported after being exported solely for the purpose of promotion, research or exhibition
(a)
That the goods are exported and re-imported by the same route; or
(ii)
if the goods are re-imported by any other route, that export documents endorsed by the export station are produced to the proper officer of customs at the place of re-import certifying that the goods were exported solely for the purpose of promotion,
The importer
“
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research or exhibition;
(b)
that the goods are re-imported within twelve months from the date of export;
(c)
that the export and re-import are registered by the proper officer of customs at the time of export and re-import;
(d)
that the goods are identified to the satisfaction of the proper officer of customs; and
(e)
that where new goods have been added, the relief granted under this item shall operate only in respect of the original goods re-imported and shall be subject to, the importer certifying the details and values of the goods added, and payment of the appropriate tax on the new goods that have been added.