• expenses incurred in respect of publicity and advertisements in any media outside Malaysia;
  
  
• expenses directly attributable to the provision of samples without charge to prospective customers outside Malaysia` including the cost of delivery of the samples;
  
  
• expenses directly attributable to carrying out export market research or the obtaining of export marketing information;
  
  
• expenses directly attributable to the preparation of tenders for the supply of goods or agricultural produce (not being goods or agricultural produce of the same kind and specifications as those regularly manufactured` produced or supplied by the company) to prospective customers outside Malaysia;
• expenses by way of fares in respect of travel to a country outside Malaysia by a representative of the company` being travel necessarily undertaken for the purpose of negotiating or concluding contracts for sales of goods or agricultural produce on behalf of the company or for the purpose of participating in trade fairs or industrial exhibitions approved by the Minister` and actual expenses` subject to maximum of two hundred ringgit per day` for accommodation and sustenance for the whole of the period commencing with the representative`s departure from Malaysia and ending with his return to Malaysia;
  
  
• expenses for giving technical information to persons outside Malaysia relating generally to goods or agricultural produce of the company offered for sale` excluding expenses for giving technical information to purchasers after purchase;
  
  
• expenses directly attributable to the provision of exhibits for trade fairs or industrial exhibitions approved by the Minister;
  
  
• expenses for services rendered for public relations work connected with export;
  
  
• expenses directly incurred for participating in trade fairs or trade or industrial exhibitions approved by the Minister other than the expenses specified in subparagraphs (e) and (g);
  
  
• expenses for the cost of maintaining sales offices overseas for the promotion of exports from Malaysia.

The expenses incurred are given as a further deduction in arriving at the adjusted income. Expenses incurred (for the promotion of exports) by pioneer companies during the tax relief period will not be given deduction but accumulated and allowed as a deduction for the purposes of ascertaining its income from the post-pioneer business.