Excise Order, 2006 · As enacted · Part III · Levying of Excise Duties
13. Powers of Minister to exempt
Official textFrom Attorney General's Chambers, unchanged
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 fi.t 702
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.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
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
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.
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.
Terms defined in s 2
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
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Manufacture
Part IX
Storage of Dutiable Goods
Part X
Sale of Intoxicating Liquors
Part XI
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Part XII
Drawback
Part XIII
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Search, Seizure and Arrest
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII