Section 15

Whenever goods are exported through a collection station, the exporter or the consignee thereof shall make, personally or by his agent, to a Federal officer of customs at the collection station a declaration in the prescribed form, giving particulars of the goods exported, and shall pay to the Federal officer of customs any export duty and other charges leviable on the goods:Provided that such declaration shall not be required in respect of any goods on which it is shown to the satisfaction of a Federal officer of customs that export duty has been paid at a customs station in Malaysia prior to the export of the goods.

A Federal officer of customs may refuse delivery of any goods exported through a collection station until the export duty and other charges leviable on the goods have been paid.

If the export duty payable in respect of such goods is not paid within 3 months from the time when possession of them was taken by a Federal officer of customs, the goods shall be sold by public auction, and the proceeds of the sale thereof shall be applied in payment of the charges that have been occasioned by the sale and of the export duty and other charges leviable in accordance with subsection (1), and the surplus thereof, if any, shall be paid to the owner of the goods, and if the owner cannot be found within one month of the sale, the surplus shall be paid to the general revenue of Malaysia.

Particulars of any intended sale shall be published in the Gazette not less than 14 days prior to the date of the sale.

If at the sale of any such goods no sufficient bid is forthcoming to defray the export duty and charges which are due in respect of the goods, the goods shall be forfeited to the government of Malaysia and shall be disposed of in such manner as the Collector may direct.