| Drawback on goods sold to tourists |
| 83. The Director-General may allow a drawback to a licensee of the duty paid on goods which a senior officer of customs is satisfied have been sold to a tourist except that no such drawback shall be allowed unless a claim is made in the form approved by the Director-General within 6 months from the date of the sale. |
| 83. [Deleted by Act 4/2003 wef 01/04/2003] |