11E. Sales tax on importation is not applicable on low value goods

Terms defined in this Act

• low value goods

  low value goods

  Defined · s 11A

  “low value goods” means any prescribed goods or class of goods outside Malaysia which are sold at a price not more than a prescribed amount and brought into Malaysia in the manner as prescribed; Sales Tax 23

  Open s 11A
• proper officer of sales tax

  proper officer of sales tax

  Defined · s 2

  “proper officer of sales tax” means any senior officer of sales tax or officer of sales tax acting in the fulfilment of his duties under this Act, whether such duties are assigned to him specially or generally, or expressly or by implication;

  Open s 2
• registered seller

  registered seller

  Defined · s 11A

  “registered seller” means any seller who is registered under section 13. Application

  Open s 11A
• sales tax

  sales tax

  Defined · s 2

  “sales tax” means the tax payable under this Act;

  Open s 2