PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) 2014

Jadual Pertama tertakluk kepada syarat sebagaimana yang dinyatakan dalam ruang (4)

Jadual Pertama.

(2)

Orang yang dinyatakan dalam ruang (2) Jadual Kedua dilepaskan daripada pengenaan cukai ke atas pembekalan barang yang dinyatakan dalam ruang (3)

Jadual Kedua tertakluk kepada syarat sebagaimana yang dinyatakan dalam ruang (4)

Jadual Kedua.

(3)

Orang yang ditetapkan dalam ruang (5) Jadual Pertama dan Jadual Kedua hendaklah mengemukakan suatu sijil yang ditandatangani oleh orang yang ditetapkan itu sebagaimana yang diperihalkan dalam Jadual Ketiga kepada pegawai cukai barang dan perkhidmatan.

Pelepasan daripada pembayaran cukai ke atas barang diimport 3.

Mana-mana orang yang mengimport barang yang ditentukan dalam

Jadual

Pertama kepada

Perintah

Cukai

Barang dan

Perkhidmatan

(Pembekalan Berkadar Sifar) 2014 [P.U. (A) 272/2014] adalah dilepaskan daripada pembayaran cukai ke atas pengimportan barang itu.

P.U. (A) 273 3

Takat pelepasan 4.

Pelepasan yang disebut dalam perenggan 2 hendaklah diberikan sepenuhnya berkenaan dengan barang yang dinyatakan dalam ruang (3) Jadual Pertama dan

Jadual Kedua melainkan jika dinyatakan selainnya dalam syarat sebagaimana dalam ruang (4) Jadual Pertama dan Jadual Kedua itu.

Masa apabila pelepasan berkuat kuasa 5.

Pelepasan daripada pengenaan atau pembayaran cukai ke atas barang hendaklah mula berkuat kuasa—

(a)

jika pelepasan itu tertakluk kepada pengemukaan sijil, pada masa sijil itu diluluskan oleh pegawai cukai barang dan perkhidmatan; dan

(b)

dalam hal barang import, jika pegawai kastam yang hak yang kepadanya barang itu telah diisytihar, membenarkan import atau eksport barang itu.

Syarat lain 6.

Mana-mana orang yang telah diberikan pelepasan hendaklah tertakluk kepada syarat-syarat yang berikut:

(a)

apa-apa barang yang diberikan pelepasan hendaklah tidak dilupuskan, dijual, dipindahkan dalam negara atau tidak diakaunkan, dengan syarat bahawa bayaran cukai telah dibuat;

(b)

mana-mana orang yang menuntut pelepasan daripada pembayaran cukai hendaklah melengkapkan dan memberikan suatu sijil sebagaimana dalam

Jadual Ketiga; dan

(c)

mana-mana orang yang diberikan pelepasan hendaklah menyimpan rekod atau akaun barang yang diimport atau dibeli dan rekod atau akaun itu tersedia untuk pemeriksaan oleh mana-mana pegawai kanan cukai barang dan perkhidmatan pada bila-bila masa.

P.U. (A) 273 4

GOODS AND SERVICES TAX (RELIEF) ORDER 2014

IN exercise of the powers conferred by section 56 of the Goods and Services Tax

Act 2014 [Act 762], the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Goods and Services Tax (Relief)

Order 2014.

(2)

This Order comes into operation on 13 October 2014.

Relief from charging and payment of tax 2.

(1)

The persons specified in column (2) of the First Schedule are relieved from the payment of tax on the acquisition of goods specified in column (3) of the

First Schedule subject to the conditions as specified in column (4) of the First Schedule.

(2)

The persons specified in column (2) of the Second Schedule are relieved from charging tax on the supply of goods specified in column (3) of the Second Schedule subject to the conditions as specified in column (4) of the Second Schedule.

(3)

The person designated in column (5) of the First Schedule and the

Second Schedule shall produce a certificate signed by such designated person as described in the Third Schedule to the officer of goods and services tax.

Relief from payment of tax on imported goods 3.

Any person importing goods which are determined in the First Schedule to the

Goods and Services Tax (Zero-Rated Supply) Order 2014 [P.U. (A) 272/2014] is relieved from the payment of tax on the importation of such goods.

P.U. (A) 273 5

Extent of relief 4.

The relief referred to in paragraph 2 shall be granted in full in respect of the goods specified in column (3) of the First Schedule and the Second Schedule unless otherwise specified in the conditions as in column (4) of the First Schedule and the

Second Schedule.

Time when relief takes effect 5.

The relief from charging or payment of tax on goods shall take effect—

(a)

where the relief is subject to the production of a certificate, at the time the certificate is approved by the officer of goods and services tax; and

(b)

in the case of imported goods, where the proper officer of customs to whom the goods have been declared, permits the import or export of such goods.

Other conditions 6.

Any person who has been granted relief shall be subject to the following conditions:

(a)

any goods given relief shall not be disposed of, sold, transferred locally or not accounted for, on the condition that the payment of the tax has been made;

(b)

any person claiming relief from the payment of tax shall complete and furnish a certificate as in the Third Schedule; and

(c)

any person given relief shall keep records or accounts of the goods imported or purchased and the records or accounts is made available for inspection by any senior officer of goods and services tax at any time.

P.U. (A) 273 6

JADUAL PERTAMA/FIRST SCHEDULE

PELEPASAN DARIPADA PEMBAYARAN CUKAI BARANG DAN PERKHIDMATAN KE ATAS PEROLEHAN BARANG/

RELIEF FROM THE PAYMENT OF GOODS AND SERVICES TAX ON ACQUISITION OF GOODS

For the purposes of this Schedule—

“educational institution” means a school or any other place where, in the carrying on of the work of an organization or institution, persons are habitually taught, whether in one or more classes, and includes a kindergarten and a distance education centre but does not include—

(a)

any place where the teaching is confined exclusively to the teaching of any religion; or

(b)

any place which are categorized as a private educational institution registered under the Education Act 1996 [Act 550]

providing tuition classes, training in language, computer, skills, vocation, profession or trade, commerce, mind enrichment and guidance centre; or

(c)

any place declared by the Minister charged with the responsibility for education by notification in the Gazette not to be an educational institution for the purposes of the Education Act 1996;

“Joint Development Area” has the same meaning assigned to it in section 2 of the Malaysia-Thailand Joint Authority Act 1990

[Act 440];

P.U. (A) 273 7

“principal customs area” has the same meaning assigned to it in the Customs Act 1967 [Act 235];

“private charitable entity” means a non-profit organization registered under any written law and administered by any private entity, to carry out social obligations for the public;

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

1.

The

Yang di-Pertuan

Agong

All goods excluding petroleum

That it is proved to the satisfaction of the Director General that the goods are imported, purchased from a registered person or purchased under the warehousing scheme for the personal or official use of the Yang di-Pertuan

Agong.

The

Controller of the

Household

2.

The Ruler of any State including the Ruling Chiefs of Negeri Sembilan, and the Yang Dipertua Negeri of Melaka, Pulau Pinang,

Sabah and Sarawak

All goods excluding petroleum

(a)

That it is proved to the satisfaction of the

Director

General that the goods are imported, purchased from a registered person or purchased under the warehousing scheme for the personal or official use of the Ruler, the Ruling Chief or the

Yang Dipertua Negeri; and

The officer designated by the Ruler, the Ruling Chief or the Yang Dipertua Negeri

P.U. (A) 273 8

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(b)

that in respect of motor cars, the quantity does not exceed in number from those decided by the Rulers in Council.

3.

Federal or

State

Government Department

All goods excluding petroleum and imported motor cars

(a)

That the goods are imported or purchased from a registered person or purchased under the warehousing scheme;

(b)

that they are used solely by the department concerned and are not sold or otherwise disposed of except as sanctioned by the head of department concerned; and

(c)

that their cost is charged to a departmental vote appearing in the Federal or State Estimates and are not purchased out of any other funds.

The head of department or such other officer authorized by him

P.U. (A) 273 9

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

4.

Public higher educational institution registered under the

Education

Act 1996, Universities and

University

Colleges

Act 1971 [Act 30] and

Universiti Teknologi MARA

Act 1976 [Act 173]

Equipment and materials

(a)

That the goods acquired are directly used for the purpose to provide tertiary education courses approved by the

Malaysian Qualification Agency;

(b)

that it is proved to the satisfaction of the Director

General that the goods are imported or purchased from a registered person, or purchased under the warehousing scheme, for the purpose to provide tertiary education courses approved by the

Malaysian

Qualification Agency; and

(c)

that the cost is charged to a vote appearing in the public higher educational institutions estimates and are not purchased out of any other funds.

The Vice Chancellor or such other officer authorized by him

P.U. (A) 273 10

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

5.

(a)

Private educational institution for childcare, pre-schools, primary and secondary schools registered under the—

(i)

Education

Act 1961

[Act 43 of 1961]

or the

Education

Act 1996;

Care

Centre

Act 1984

[Act 308];

Islamic

Religious

Schools

Enactment

(a)

Multimedia equipment directly used as a teaching aid

(b)

Equipment for science and linguistic laboratory

(c)

Tools and equipment for technical or vocational studies

(d)

Chemicals, solution and gas for the use in science laboratory

(a)

That the goods acquired are directly used for the purpose to provide child care, pre-school, primary and secondary education according to the

National

Curriculum, approved curriculum by the Ministry of Education or the approved curriculum by the state Islamic religious authorities;

and

(b)

that it is proved to the satisfaction of the

Director

General that the goods are imported or purchased from a registered person, or purchased under the warehousing scheme, solely for the educational purposes.

(a)

The Head of Private

Education

Division,

Ministry of Education or such other officer authorized by him

(b)

The

Head of

Department of Islamic

Development Malaysia

(JAKIM) or such other officer nominated by him for the religious school of the Federal

Territories

(c)

The head of state religious department or such other officer nominated by him for states

Islamic religious schools

P.U. (A) 273 11

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

1988

(En. 5/89) for the

State of

Perlis, Control of

Islamic

Religious

Schools

Enactment 1988

(En. 8/88) for the

State of

Kedah, Control of

Islamic

Religious

Schools

Enactment

(Penang) 1989

(En. 1/89) for the

State of

Penang,

Control of

Islamic

Religious

Schools

Enactment 1996

P.U. (A) 273 12

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(En. 10/96) for the

State of

Perak, Control of

Islamic

Religious

Schools

Enactment 1988

(En. 2/88) for the

State of

Selangor,

Control of

Islamic

Religious

Schools

Enactment 1996

(En. 6/96) for the

State of

Negeri

Sembilan,

Control of

Islamic

Religious

Schools

(Malacca)

P.U. (A) 273 13

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

Enactment 2002

(En. 3/02) for the

State of

Malacca,

Control of

Islamic

Religious

Schools

Enactment 1991

(En. 11/91) for the

State of

Johor,

Administration of Islamic Law

Enactment 1991

[En.

3/1991]

for the State of

Pahang,

Registration and Control of

Islamic

Religious

School

P.U. (A) 273 14

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

Rules 1988

(Tr. P.U 16/88)

for the State of

Terengganu and

Kelantan

Council of

Religion and

Malay Custom

Enactment 1966 [Kelantan

En. 2 of 1966]

for the State of

Kelantan;

(Federal

Territories)

Act 1993

[Act 505] for the

Federal

Territories;

Islamic

Religious

P.U. (A) 273 15

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

Schools

Enactment 1991

(En. 7/91) for the

State of

Sabah; or

Islam

Sarawak

Ordinance 2001

(Chapter 41)

for the State of

Sarawak

(b)

Secondary schools established under the Majlis Amanah

Rakyat

Act 1966

[Act 489]

(a)

Multimedia equipment directly used as a teaching aid

(b)

Equipment for science and linguistic laboratory

(c)

Tools and equipment for technical or vocational studies

(a)

That the goods acquired are directly used for the purpose to provide secondary education according to the

National

Curriculum or approved curriculum by the Ministry of

Education; and

(b)

that it is proved to the satisfaction of the

Director

General that the goods are

The Director General of

Majlis

Amanah

Rakyat

(MARA)

or such other officer authorized by him

P.U. (A) 273 16

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(c)

Private higher educational institution registered under the

Private

Higher

Educational

Institutions Act 1996

[Act 555]

and

Universities and

University

Colleges

Act 1971

(d)

Chemicals, solution and gas for the use in science laboratory

(a)

Multimedia equipment directly used as a teaching aid

(b)

Equipment for science and linguistic laboratory

(c)

Tools and equipment for technical or vocational studies

(d)

Chemical, solution and gas for the use in science laboratory imported or purchased from a registered person, or purchased under the warehousing scheme, solely for the educational purposes.

(a)

That the goods acquired are directly used for the purpose to provide tertiary education courses approved by the

Malaysian Qualification Agency;

and

(b)

that it is proved to the satisfaction of the Director

General that the goods are imported or purchased from a registered person, or purchased under the warehousing scheme, for the use of the private higher educational institution.

The Vice Chancellor or such other officer authorized by him

P.U. (A) 273 17

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

6.

Private hospital established under the

Private

Healthcare

Facilities and

Services

Act 1998 [Act 586]

Medical Equipment

Medical equipment used directly for the purpose of providing healthcare services as approved by the Director General.

The Director General of

Health or such other person nominated by him

7.

Private charitable entity for persons with disabilities

(a)

The private charitable entity is registered with the Social Welfare

Department;

(b)

that the goods are specially designed, adapted or manufactured for and are for the exclusive use of person with disability;

(c)

that it is proved to the satisfaction of the Director

General that the goods are imported or purchased from a registered person, or purchased under the warehousing scheme;

and

The head of the private charitable entity or other person authorized by him

P.U. (A) 273 18

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

Persons with

Disabilities Act 2008 [Act 685].

8.

Private charitable entity

Goods excluding motor vehicles and petroleum

(a)

The private charitable entity is registered under the Care Centres

Act 1993 [Act 506] and with the

Social Welfare Department;

(b)

that the goods belong to a category that has been approved by the Director General; and

(c)

that it is proved to the satisfaction of the

Director

General that the goods are imported or purchased from a registered person, or purchased under the warehousing scheme

The head of the private charitable entity or other person authorized by him

P.U. (A) 273 19

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by and the goods are to be used solely by the private charitable entity concerned for carrying out its charitable activities.

9.

Any person entering

Malaysia other than designated areas

(a)

Wine, spirit beer or malt liquor not exceeding 1 liter in all

(b)

Tobacco not exceeding 225 grams (equivalent to 200 cigarettes)

(c)

Wearing apparels not exceeding 3 pieces

(d)

Footwear not exceeding one pair

(e)

Food preparation to a total value not exceeding RM75.00

(a)

That the articles are imported or with a person or in a baggage of the person;

(b)

that the proper officer of customs is satisfied that such person is either:

(i)

not normally resident in

Malaysia and intends to visit Malaysia for a period of not less than 72 hours;

or

(ii)

normal resident in

Malaysia and is returning after an absence from

Malaysia of not less than 72 hours;

Certificate not required

P.U. (A) 273 20

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(f)

Portable electrically or battery operated appliances for personal care and hygiene not exceeding 1 unit each

(g)

All other goods

(including souvenirs and gift) other than (a)

and (b) of this column to a total value not exceeding RM400.00

(h)

In respect of goods from

Langkawi, Labuan or

Tioman, all other goods

(including souvenirs and gifts) other than (a)

and (b) of this column to a total value not exceeding RM500.00

(c)

that in the case of Labuan, the person satisfies the proper officer of customs that he has visited

Labuan for a period of not less than 24 hours;

(d)

that in the case of Langkawi or

Tioman, that the person satisfies the proper officer of customs that he has visited Langkawi or

Tioman for a period of not less than 48 hours;

(e)

that the goods are his property and are for his personal use;

(f)

that in respect of items in column (3), goods and equipment are imported by bona fide travelers for the regular and private use of the person while in

Malaysia and intended to be re-exported; and

P.U. (A) 273 21

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(g)

that if the importer imports in excess of the quantity or value of goods relieved, he shall be liable to pay tax on the excess only.

10.

Foreign travel writers and journalists

Equipment normally used by travel writer and journalist

(a)

That the goods are identifiable, to the satisfaction of the Director

General, to be normally used by travel writer and journalist in the course of their work; and

(b)

that the said goods are imported for the regular and private use of the person while in Malaysia and intended to be re-exported after completion of work.

The importer

11.

Foreign national and any

Malaysian holding permanent resident (PR)

status or valid working permit of any foreign country

One motor vehicle of any description or one motor cycle

(a)

That it has been registered by the authority responsible for registering or licensing motor vehicles in any foreign country;

(a)

Certificate is not required in the case of motor vehicle or motor cycle driven or ridden by the importer; and

P.U. (A) 273 22

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(b)

that it will be exported within three months of the date of import; and

(c)

any other conditions the Director

General may deem fit to impose, provided that this relief shall not apply to motor vehicles or motor cycles registered in Labuan or Langkawi and transported to the principal customs area; and

(d)

tax shall be levied and paid if the motor vehicle or motor cycle is sold, disposed of or there is a change of ownership.

12.

Any person entering

Malaysia

Used portable articles other than household effects

(a)

That the articles are imported by the person or in his baggage;

Certificate is not required

P.U. (A) 273 23

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(b)

that the articles have been in the regular and private use of that person for such period prior to their importation; and

(c)

that the articles are imported for his regular and private use.

13.

The driver/rider

One motor vehicle of any description or one motor cycle registered in and transported from Labuan or Langkawi and subsequently returned to

Labuan or Langkawi

(a)

That the motor vehicle/motor cycle has been registered by the

Road Transport Department;

(b)

that the motor vehicle/motor cycle is registered by the proper officer of customs at Labuan or

Langkawi at the time of transportation;

(c)

that the motor vehicle/motor cycle shall be landed at a customs port in the principle customs area;

The driver/rider and to be approved by the Director

General

P.U. (A) 273 24

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(d)

that the motor vehicle/motor cycle may remain in the principal customs area for a period not exceeding 30 days per trip, subject to a maximum period of 90 days in a year;

(e)

that immediately on its return from the principal customs area the motor vehicle/motor cycle shall be produced to the proper officer of customs at Labuan or

Langkawi; and

(f)

that the Director General may impose any other conditions or requires security as he may deem fit.

14.

Any person

Goods from principal customs area sent to designated area for repair or reprocessing and subsequently returned to principal customs area

(a)

The importer and to be approved by the Director

General

P.U. (A) 273 25

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(c)

that the goods are identified to satisfaction of the proper officer of customs;

(d)

that the certificate is produced from the repairer to the effect that new parts have not been added, as the case may be;

P.U. (A) 273 26

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(e)

that where new parts have been added the relief granted under this item shall operate only in respect of the remaining original parts of the article re-imported and shall be contingent upon the repairer; and

(f)

that certifying the details and value of the new parts added and upon payment of the tax on the new parts added.

15.

The importer

Goods imported into principal customs area for repair and subsequently re-exported

(a)

That the goods are imported and re-exported by the same route;

(b)

that the import and re-export are registered by the proper officer of customs at the place of import and re-export;

(c)

that the goods are identified to the satisfaction of the proper officer of customs; and

The importer as approved by the Director General

P.U. (A) 273 27

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(d)

that the security as determined by the proper officer of customs is furnished to the amount of the tax on the goods imported.

16.

The importer

Goods exported and subsequently re-imported for repair or reprocessing

(a)

That the exporter and the importer must be the same person;

(b)

that the goods are identified to the satisfaction of the proper officer of customs;

(c)

that the goods are re-imported within one year from the date of export; and

(d)

that supporting documents are produced in relation to the goods imported.

The importer as approved by the Director General.

P.U. (A) 273 28

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

17.

Any public body

Goods taken as sample for regulatory and enforcement purposes

(a)

That a written notification is given by the public body to the person from whom the sample is taken;

(b)

that the goods taken as sample are imported, taken from a registered person or from a person under the warehousing scheme; and

(c)

that the sample taken shall be disposed of in such manner as the

Director General shall direct.

Certificate not required

18.

The importer

Production samples

(a)

That it is shown to the satisfaction of the

Director

General that the goods are imported solely as a production sample for the purpose of manufacturing;

Approval by the Director

General

P.U. (A) 273 29

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(b)

that the said goods shall not be sold or otherwise disposed of except in such manner as the

Director General may determine;

(c)

that the said goods must be re-exported within one year from the date of import or such further period as the Director General may approve or dispose of in such manner as the Director General may determine;

(d)

that a written authorization for the import from the Director

General is produced to the proper officer of customs; and

(e)

that in issuing such authorization the Director General may impose such other condition as he may deem necessary.

P.U. (A) 273 30

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

19.

The importer

Pallets and empty containers including bottles, drums, flexi-bags and cylinders exported and subsequently re-imported

(a)

That the proper officer of customs is satisfied that the pallets and empty containers are used for the transportation of goods; and

(b)

that the importer keeps proper records as required by the

Director General.

The importer

20.

The importer

Pallets and empty containers including bottles, drums, flexi-bags and cylinders imported for the purpose of refilling with the goods and subsequently re-exported

(a)

That the pallets and containers are identified to the satisfaction of the proper officer of customs;

and

(b)

that the importer keeps proper records of the pallets and containers imported and exported as required by the

Director General.

The importer

21.

The importer

Filled containers including bottles, drums, flexi-bags and

(a)

That the importer pays tax only on the contents;

The importer

P.U. (A) 273 31

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by cylinders, on their second and subsequent importation in the case of foreign manufactured containers, imported with their contents intended for local use and subsequently re-exported empty

(b)

that the containers are identified to the satisfaction of the proper officer of customs; and

(c)

that the importer keeps proper records of the containers imported and exported as required by the Director General.

22.

Any person importing goods using air courier services

All goods excluding cigarette, tobacco and intoxicating liquor

(a)

That the goods are imported by any person using air courier service through the following international airports:

(i)

Kuala

Lumpur

International Airport using

Sepang Air Cargo Express;

(ii)

Bayan Lepas (Penang)

(iii)

Senai (Johor Baharu)

(iv)

Kota Kinabalu; and

Certificate not required

P.U. (A) 273 32

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(v)

Kuching; and

(b)

that the goods imported are of a total value not exceeding

RM500.00 per consignment.

23.

The importer

All goods in transit

(a)

That the proper officer of customs is satisfied that the goods are in transit to another destination outside Malaysia; and

(b)

that the security as determined by the proper officer of customs as may be required to be furnished.

The importer and to be approved by the Director

General

24.

Any person

Personal and household effect excluding motor vehicles

(a)

That he is changing his place of residence from outside Malaysia or from Langkawi, Labuan or

Tioman;

The importer

P.U. (A) 273 33

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(b)

that the personal/household effects imported have been used for a period of more than three months; and

(c)

that the goods declared are personal effect to the satisfaction of the proper officer of customs.

25.

Any person

Coffin inclusive of human corpses, human remains, human bones, or urn containing cremated human ashes

That the death certificate is produced to the proper officer of customs.

The importer

26.

Persons entitled to diplomatic privileges under the

Diplomatic

Ordinance 1949

and

Diplomatic

Privileges

(Vienna

Convention)

Act 1966

[Act 636]

respectively

Goods excluding petroleum

(a)

That the goods are used for the official use of the embassy; and

(b)

that the goods are purchased from a registered person.

The officer designated by such diplomatic missions

P.U. (A) 273 34

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

27.

(a)

The

Malaysia-Thailand

Joint Authority

MTJA

Goods under the

Joint

Development

Area

(JDA)

Master Exemption List which will be used directly in the JDA

(a)

That the goods are acquired from a registered person or imported by the MTJA or JOC or venturers with the MTJA;

(b)

that the goods are acquired or imported for use or consumed in the JDA or for incorporation or fabricating of products for use in the JDA;

(c)

that the goods have been approved by the Joint Customs

Committee (JCC); and

(d)

that the goods are not to be sold or otherwise disposed of except as sanctioned by the JCC.

The person approved by the

JCC

28.

(a)

The

Malaysia-Thailand

Joint Authority

Goods not under the Joint

Development Area (JDA)

Master Exemption List which will be used directly in the JDA

(a)

That the goods are acquired from a registered person or imported by the MTJA or JOC or the venturers with the MTJA;

The person approved by the

Joint Customs Committee

(JCC)

P.U. (A) 273 35

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(b)

The joint operating company (JOC) and the venturers of the production sharing contract signed with

MTJA

(b)

that the goods are acquired or imported for use or consumption in the JDA or for incorporation or fabricating of products for use in the JDA; and

(c)

that the MTJA or JOC or the venturers with the MTJA pays 50% of the prevailing goods and services tax rate.

29.

Any person

Crude petroleum and condensates falling under heading 27.09 and raw gas falling under heading 27.11 of the prevailing Customs Duties

Order

(a)

That the goods are produced in and supplied directly from the

Joint Development Area (JDA) to any person approved by the

Malaysia-Thailand

Joint

Authority or the contractors with the MTJA; and

(b)

that the person pays 50% of the prevailing goods and services tax on the supply of goods made to him.

The person who acquired the goods directly from the

JDA.

P.U. (A) 273 36

JADUAL KEDUA/SECOND SCHEDULE

PELEPASAN DARIPADA PENGENAAN CUKAI BARANG DAN PERKHIDMATAN KE ATAS PEMBEKALAN BARANG DAN

PERKHIDMATAN/RELIEF FROM CHARGING GOODS AND SERVICES TAX ON SUPPLY OF GOODS AND SERVICES

For the purposes of this Schedule, “Joint Development Area” has the same meaning assigned to it in section 2 of the

Malaysia-Thailand Joint Authority Act 1990.

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

1.

Any person

Supplies made in a fund raising event

(a)

That the person organizing the fund raising event has to be a registered person and is not in the business of raising fund;

(b)

that the relief is to be given four times in one calendar year; and

(c)

that the person shall submit a list of supplies to be made in the fund raising event to the Director

General for approval prior to the event.

Approval from the Director

General

P.U. (A) 273 37

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

2.

Developer or land owner

Supply of land by the developer or land owner to the government, local authority or any other person in compliance of the requirement by the

Government or local authority for the purpose of providing public amenities and public utilities for no consideration or for a nominal value

(a)

The project has been approved and fulfilled all the conditions under the—

(i)

Department of Town and

Country Planning;

(ii)

Public Works Department;

(iii)

Department of Drainage and Irrigation; and

(iv)

Fire and

Rescue

Department; and

(b)

that the building plan is approved by Local Authority.

The head of the developer or the land owner

3.

Duty free shop licensed under the

Customs

Act 1967

All goods supplied at a duty free shop

(a)

That the buyers of such goods possess a valid

Malaysian passport or international passport;

The person approved by the

Director General

P.U. (A) 273 38

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

(b)

that the goods belong to a category that has been approved by the Director General to be sold at a duty free shop;

(c)

that the goods are sold at the duty free shop situated at the airport, port or border; and

(d)

the person has to be a registered person.

4.

Any person

Goods and services supplied within Joint Development Area

(JDA)

(a)

That the goods and services are supplied within the JDA to the joint operating company (JOC)

and the venturers of the production sharing contract signed with Malaysia-Thailand

Joint Authority (MTJA); and

(b)

that the person has to be a registered person.

The person approved by the

Joint Customs Committee

(JCC) and MTJA.

P.U. (A) 273 39

JADUAL KETIGA/THIRD SCHEDULE

BAHAGIAN I/PART I

SIJIL DI BAWAH PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) 2014

CERTIFICATE UNDER THE GOODS AND SERVICES TAX (RELIEF) ORDER 2014

Saya dengan ini mengesahkan bahawa barang yang diperihalkan di atas adalah

I hereby certify that the goods described above are

*diperolehi daripada/dibekalkan kepada _____________________________________________________

*acquired from/supplied to

____

(Nama dan alamat orang atau pertubuhan yang berkenaan dengan pelepasan yang dituntut)

(Name and address of the person or the establishment in respect of the relief claimed)

dan pelepasan daripada *pengenaan/pembayaran cukai barang dan perkhidmatan adalah dituntut di bawah Butiran ___________

and relief from *charging/payment of goods and services tax is claimed under

Item ___________

Perintah Cukai Barang dan Perkhidmatan (Pelepasan) 2014 tertakluk kepada syarat yang dinyatakan di dalamnya.

of the Goods and Services Tax (Relief) Order 2014 subject to the conditions therein specified.

Tandatangan

Signature

Nama

Name

No. Kad Pengenalan

Identity Card No.

Pangkat

Rank

Tarikh

Date

*Potong mana-mana yang tidak berkaitan

*Delete whichever is not applicable

P.U. (A) 273 40

Nota:

Note:

(i)

Bagi barang import, sijil ini hendaklah disertakan bersama Borang

Kastam No. 1/Borang Kastam No. 9.

For imported goods, this certificate shall be accompanied with the Customs

Form No. 1/Customs Form No. 9.

(ii)

Bagi barang yang diperoleh dalam negara, orang yang menuntut pelepasan hendaklah mengesahkan pembelian dengan menandatangani pengisytiharan atas invois pembelian.

For locally acquired goods, the person who claims the relief shall certify the purchase by signing the declaration on the purchase invoice.

P.U. (A) 273 41

BAHAGIAN II/PART II

SIJIL DI BAWAH BUTIRAN ________ JADUAL PERTAMA KEPADA PERINTAH CUKAI

BARANG DAN PERKHIDMATAN (PELEPASAN) 2014

CERTIFICATE UNDER ITEM ________ OF THE FIRST SCHEDULE TO THE GOODS AND

SERVICES TAX (RELIEF) ORDER 2014

A –

Untuk dilengkapi dan ditandatangani oleh pengimport/pembeli

To be completed and signed by the importer/buyer

1. Saya dengan ini mengesahkan bahawa saya ialah *pengimport/pembeli kenderaan bermotor yang dinyatakan di bawah ini dan kenderaan bermotor itu adalah *diimport/dibeli untuk kegunaan saya sendiri dan orang-orang di bawah tanggungan saya.

I hereby certify that I am the *importer/buyer of the motor vehicle specified hereunder and that the motor vehicle is *imported/purchased for my personal use and that of my dependents.

2. Saya juga mengesahkan bahawa saya tidak *mengimport/membeli apa-apa kenderaan bermotor sebelum ini dan tidak pernah menuntut pelepasan untuknya dan bahawa semua butir-butir yang diisytiharkan adalah benar dan betul.

I also certify that I have not *imported/purchased any motor vehicle before nor have I claimed any relief and that all the particulars declared are true and correct.

3. Butir-butir kenderaan bermotor saya ialah seperti yang berikut:

Particulars of my motor vehicle are as follows:

Jenis

Vehicle Registration No.

Type

Model

Year of manufacture

Date and place of import

Tandatangan

Diluluskan oleh

Signature

Approved by

P.U. (A) 273 42

Nama

Nama

Name

Name

No. Kad Pengenalan

No. Kad Pengenalan

Identity Card No.

Identity Card No.

Jawatan

Designation

Seksyen/Unit

Section/Unit

Tarikh

Tarikh

Date

Date

Dibuat 10 Oktober 2014

Made 10 October 2014

[SULIT KE.HT(96)669/48(1); Perb. R.0.3865/356/1 Jld. 15(SK. 2); PN(PU2)721/IV]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua/

Second Minister of Finance

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 56(2) Akta Cukai Barang dan

Perkhidmatan 2014]

[To be laid before the Dewan Rakyat pursuant to subsection 56(2) of the Goods and

Services Tax Act 2014]