Section 13 — Excise Order, 2006

(1)

The Minister may, with the approval of His Majesty the Sultan and

Yang Di-Pertuan, by order, exempt, subject to such condition as he may think fit to impose, any class or description of goods or persons from the payment of the whole or any part of any excise duty which may be payable.

(2)

The Minister may in any particular case –

(a)

exempt any person from the payment of the whole or any part of the excise duties or any other prescribed fees or charges which may be payable by such person on any goods; or

(b)

direct the refund to any person of the whole or any part of the excise duties or any other prescribed fees or charges which have been paid by such person on any goods, and in granting such exemption or directing such refund, the Minister may impose such conditions as he may think fit.

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BLUV as of 8th August 2018

(3)

Any goods in respect of which an exemption from the payment of excise duties has been granted under subsection (1) or (2) shall be deemed to be dutiable goods until the conditions, if any, subject to which the exemption from excise duty was granted are fulfilled and shall be liable to all other charges, not being excise duties, to which they would be subject if no such exemption had been granted.