Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part VIII · Special Provisions Relating to Designated Areas
Section 50
Feedback & supportNotwithstanding anything to the contrary contained in this
Act—
no sales tax shall be levied and payable on any taxable goods—
imported into the designated areas or transported to the designated areas other than Pulau 1 from Malaysia;
transported between the designated areas other than
Pulau 1; or
transported from the designated areas other than
Pulau 1 to the special areas, other than any taxable goods which the Minister may from time to time declare by order published in the Gazette;
sales tax shall be levied and payable on all taxable goods transported to Malaysia from the designated areas as if such transportation to Malaysia were importation into
taxable goods
“taxable goods” means goods of a class or kind not exempted from sales tax;
Malaysia; and
the sale value of taxable goods liable to sales tax in accordance with paragraph (b) shall be determined in accordance with subsection 9(2).
sale
“sale” includes barter, disposal of goods with a right of purchase or on terms providing that the seller retains an interest in the goods, and delivery of goods under any conditions as to future payment;
Where the designated area is Pulau 1—
sales tax shall be levied and payable on all goods—
imported into Pulau 1; or
transported from Malaysia, designated areas or special areas to Pulau 1,
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other than goods which the Minister may from time to time declare by order published in the Gazette;
sales tax shall be levied and payable on all goods declared by the Minister under paragraph (a) transported from Pulau 1 to
Malaysia as if such transportation to Malaysia were importation into Malaysia;
no sales tax shall be levied and payable on any goods declared by the Minister under paragraph (a) transported from Pulau 1 to other designated areas or special areas; and
the sale value of taxable goods liable to sales tax in accordance with paragraph (a) or (b) shall be determined in accordance with subsection 9(2).