Drawback on Customs Duty
In terms of the Duty Drawback System as specified under Schedule 5 of the Customs and Excise Tariff Schedule, traders who manufacture goods for export markets are allowed to pay duty on their imported raw materials which they may then claim after their products have been exported. However, it is a condition that the claim for refund of the duties be lodged with BURS (Customs & Excise Division) within six months of export.
The prerequisite of accessing benefits of this rebate is to be licensed as a Customs Rebate Store operator.