Section 28 of the Excise Act 1976 stipulates that no dutiable goods shall be consumed or made use of in, or removed from, a place licensed under Section 20 or from a public excise warehouse or a licensed warehouse or excise control except upon payment of duty thereon or under bond for deposit in another public excise or licensed warehouse or for export to outside Malaysia.
Where dutiable goods are damaged, destroyed or, by unavoidable accident, lost at any time before removal from excise control, the Director General may, pursuant to Section 14(1) of the EA, remit the whole or any part of the excise duty payable thereon.
Locally manufactured goods on which excise duty has been fully settled and these goods have left the customs area cannot claim refund on excise duty paid when they are returned to the factory later due to damage or inferior quality. Pursuant to Section 11(2)(b), the Minister is empowered to consider or approve a refund of excise duty levied on local manufactured goods and impose such conditions as he may deem fit.
The guidelines set out the procedures and conditions for application of such refund. Applicants for refund should submit two sets of applications; one to the Tax Analysis Division of Treasury, and another to the Internal Tax Division of the RMC. Members may view the document issued by the RMC containing the detailed requirements at the Institute’s website or at the website of the Royal Malaysian Customs at http://www.customs.gov.my/documents/Bahagian%20CD/garis%20panduan%20mengenai%20hutang%20lapuk%20dan%20hutang%20ragu%20di%20bawah%20akta%20cukai%20perkhidmatan%20dan%20akta%20cuk.pdf
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