PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR) (PINDAAN) 2015 (No. 58)

Q: Is PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR) (PINDAAN) 2015 still in force?

Yes — PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR) (PINDAAN) 2015 is currently in force.

Q: Where can I read the official version of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR) (PINDAAN) 2015?

The official text of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR) (PINDAAN) 2015 is published at lom.agc.gov.my.

Jadual

Jadual Pertama—

(a)

dalam subbutiran 6(1), dengan memasukkan selepas perkataan “Akta

Industri Perkhidmatan Air 2006 [Akta 655]” perkataan “atau Ordinan

Air 1994 [Sarawak Bab 13]”;

(b)

dalam butiran 8 dalam teks bahasa kebangsaan, dengan memotong selepas perkataan “seseorang” perkataan “yang”; dan

(c)

dengan menggantikan Lampiran dengan Lampiran yang berikut:

“LAMPIRAN/APPENDIX

01.02

Live bovine animals.

- Cattle:

0102.21 000

- -

Pure-bred breeding animals:

0102.29

- - Other:

- - - For slaughter:

110

- - - -

Oxen

190

- - - -

Other

- - -

Other:

910

- - - -

Oxen

990

- - -

Other

0102.31 0102.39

0102.90

000

100 900

100

910 990

Buffalo:

- - Pure-bred breeding animals

- - Other:

- - - For slaughter

- - - Other-Other:

- - Pure-bred breeding animals

- - Other:

- - - For slaughter

- - - Other

01.03

Live swine.

0103.10 000

Pure-bred breeding animals

Others:

0103.91 0103.92 000 000

- -

Weighing less than 50kg

- -

Weighing 50kg or more

01.04

Live sheep and goats.

0104.10 000

Sheep 0104.20 000

Goats

01.05

Live poultry, that is to say, fowls of the species

Gallus domesticus, ducks, geese, turkeys and guinea fowls.

Weighing not more than 185g:

0105.11

- -

Fowls of the species Gallus domesticus:

100 900

- - -

Breeding fowls

- - -

Other 0105.13

- -

Ducks:

100

- - -

Breeding ducklings 0105.94 900

- - Fowls of the species Gallus domesticus:

- - -

Weighing not more than 2kg:

110

- - - - Breeding fowls

190

- - - - Other

900

- - -

Other

0105.99

- -

Other:

100

- - - Ducks

02.01

Meat of bovine animals, fresh or chilled.

0201.10 0201.20 0201.30 000 000 000

Carcasses and half-carcasses

Other cuts with bone in

Boneless

02.02

Meat of bovine animals, frozen.

0202.10 0202.20 0202.30 000 000 000

Carcasses and half-carcasses

Other cuts with bone in

Boneless

02.03

Meat of swine, fresh, chilled or frozen.

Fresh or chilled:

0203.11 0203.12 0203.19 000 000 000

- -

Carcasses and half-carcasses

- -

Hams, shoulders and cuts thereof, with bone in

- -

Other

Frozen:

0203.21 0203.22

000 000

- -

Carcasses and half-carcasses

- -

Hams, shoulders and cuts thereof, with bone in 0203.29 000

- -

Other

02.04

Meat of sheep or goats, fresh, chilled or frozen.

0204.10 000

Carcasses and half-carcasses of lamb, fresh or chilled

Other meat of sheep, fresh or chilled:

0204.21 0204.22 0204.23 0204.30 000 000 000 000

- -

Carcasses and half-carcasses

- -

Other cuts with bone in

- -

Boneless

Carcasses and half-carcasses of lamb, frozen

Other meat of sheep, frozen:

0204.41 0204.42 0204.43 0204.50 000 000 000 000

- -

Carcasses and half-carcasses

- -

Other cuts with bone in

- -

Boneless

Meat of goats

02.06

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnes, fresh, chilled or frozen.

0206.10 000

Of bovine animals, fresh or chilled

Of bovine animals, frozen:

0206.21 0206.22 0206.29 000 000 000

- -

Tongues

- -

Livers

- -

Other 0206.30 000

Of swine, fresh or chilled

Of swine, frozen:

0206.41 0206.49 000 000

- -

Livers

- -

Other 0206.80 0206.90 000 000

Other, fresh or chilled (sheep and goats only)

Other, frozen(sheep and goats only)

02.07

Meat and edible offal, of the poultry of heading

No. 01.05, fresh, chilled or frozen.

Of fowls of the species Gallus domesticus:

0207.11 0207.12 0207.13 0207.14 000 000 000 000

- -

Not cut in pieces, fresh or chilled

- -

Not cut in pieces, frozen

- - Cuts and offal, fresh or chilled

- - Cuts and offal, frozen

Of ducks:

0207.41 0207.42 0207.43 0207.44 0207.45 000 000 000 000 000

- -

Not cut in pieces, fresh or chilled

- -

Not cut in pieces, frozen

- -

Fatty livers, fresh or chilled

- -

Other, fresh or chilled

- -

Other, frozen

03.01

Live fish.

Other live fish (not including fish for bait):

0301.91 000

- -

Trout (Salmo trutta, Oncorhynhus mykiss,

Oncorhynchus clarki,

Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0301.92 000

- -

Eels (Anguilla spp.)

0301.93 000

- -

Carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus, hypopthalmichtys spp., Cirrhinus spp., Mylopharyngodon piceus)

0301.94 000

- -

Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

0301.95 000

- -

Southern bluefin tunas (thunnus maccoyii)

0301.99 000

- -

Other

03.02

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.

Salmonidae, excluding livers and roes:

0302.11 000

- -

Trout (Salmo trutta, Oncorhynhus mykiss,

Oncorhynchus clarki,

Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0302.13

0302.14

000

- -

Pacific salmon (Oncorhynhus nerka,

Oncorhynhus gorbuscha, Oncorhynhus keta,

Oncorhynhus tschawytscha, Oncorhynhus kisutch, Oncorhynhus masou, and Oncorhynhus rhodurus), Atlantis salmon (Salmon salar) and

Danube salmon (Hucho hucho)

- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

0302.19 000

- -

Other

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,

Solwidae, Scophthalmidae and Citharidae), excluding livers and roes:

0302.21 000

- -

Halibut (Reinhardtius hippoglossoides,

Hippoglossus hippoglossus, Hippoglossus stenolepis)

0302.22 000

- -

Plaice (Pleuronectes platessa)

0302.23 0302.24 000 000

- -

Sole (Solea spp.)

- - Turbots(Psetta maxima)

0302.29 000

- -

Other

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus)

pelamis), excluding livers and roes:

0302.31 000

- -

Albacore or longfinned tunas (Thunnus alalunga)

0302.32 000

- -

Yellowfin tunas (Thunnas albacares)

0302.33 0302.34 0302.35

0302.36 000 000 000

000

- -

Skipjack or stripe-bellied bonito

- - Bigeye tunas (Thunnus obesus)

- - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

- - Southern bluefin tunas (Thunnus maccoyii)

0302.39 000

- -

Other

0302.41 0302.42

000 000

Herrings (Clupea harengus, Clupea pallasii)

anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.) cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes:

- - Herrings (Clupea harengus, Clupea pallasii)

- - Anchovies (Engraulis spp.)

0302.43

0302.44

0302.45 0302.46 0302.47 000

000

000 000 000

- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats

(Sprattus sprattus)

- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

- - Jack and Horse Mackerel (Trachurus spp.)

- - Cobia (Rachycentron canadum)

- - Swordfish (Xiphias gladius)

- Fish of the families Bregmacerotidae,

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae, excluding livers and roes:

0302.51

0302.52 0302.53 0302.54 0302.55 0302.56

0302.59

0302.71 0302.72

0302.73

0302.74 0302.79 000

000 000 000 000 000

000

000 000

000

000 000

- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

- - Haddock (Melanogrammus aeglefinus)

- - Coalfish (Pollachius virens)

- - Hake (Merluccius spp., Urophycis spp.)

- - Alaska Pollack (Theraga chalcogramma)

- - Blue whitings (Micromesistius poutassou,

Micromesistius australis)

- - Other

- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp

(Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads (Channa spp.), excluding livers and roes:

- - Tilapias (Oreochromis spp.)

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

- - Carp (Cyprinus carpio, Carassius Carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylophar yngodon piceus)

- - Eels (Anguilla spp.)

- - Other-Other fish, excluding livers and roes:

0302.81 0302.82 0302.83 0302.84 0302.85 000 000 000 000 000

- -

Dogfish and other sharks

- -

Rays and skates (Rajidae)

- -

Toothfish (Dissosticus spp.)

- -

Seabass (Dicentrarchus spp.)

- -

Seabream (Sparidae)

0302.89 000

- -

Other 0302.90 000

Livers and roes

03.03

Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.

0303.11

0303.12

000

Salmonidae, excluding livers and roes:

- -

Sockeye salmon (red salmon) (Oncorhynchus nerka)

- -

Other Pacific salmon (Oncorhynhus nerka,

Oncorhynhus gorbuscha, Oncorhynhus keta,

Oncorhynhus tschawytscha, Oncorhynhus kisutch, Oncorhynhus masou, and Oncorhynhus rhodurus)

0303.13 000

- -

Atlantic salmon (Salmo salar) and Danube salman (Hucho hucho)

0303.14 000

- -

Trout (Salmo trutta, Oncorhynhus mykiss,

Oncorhynchus clarki, Oncorhynchus aguabonita,

Oncorhynchus gilae, Oncorhynchus apache and

Oncorhynchus chrysogaster)

0303.19

0303.23 0303.24

0303.25

0303.26 0303.29 000

000 000

000

000 000

- -

Other

- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp

(Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads (Channa spp.), excluding livers and roes:

- - Tilapias (Oreochromis spp.)

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

- - Carp (Cyprinus carpio, Carassius Carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylophar yngodon piceus)

- - Eels (Anguilla spp.)

- - Other

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,

Solwidae, Scophthalmidae and Citharidae), excluding livers and roes:

0303.31 000

- -

Halibut (Reinhardtius hippoglossoides, Hippo-glossus hippoglossus, Hippoglossus stenolepis)

0303.32 000

- -

Plaice (Pleuronectes platessa)

0303.33 0303.34 000 000

- -

Sole (Solea spp.)

- - Turbots(Psetta maxima)

0303.39 000

- -

Other

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus)

pelamis), excluding livers and roes:

0303.41 000

- -

Albacore or longfinned tunas (Thunnus alalunga)

0303.42 000

- -

Yellowfin tunas (Thunnas albacares)

0303.43 0303.44 0303.45

0303.46 000 000 000

000

- -

Skipjack or stripe-bellied bonito

- - Bigeye tunas (Thunnus obesus)

- - Atlantc and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

- - Southern bluefin tunas (Thunnus maccoyii)

0303.49 000

- -

Other

0303.51 0303.53

0303.54

0303.55 0303.56 0303.57

000 000

000

000 000 000

Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats

(Sprattus sprattus), mackerel (Scomber scombrus,

Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.) cobia

(Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes:

- - Herrings (Clupea harengus, Clupea pallasii)

- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats

(Sprattus sprattus)

- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

- - Jack and horse mackerel (Trachurus spp.)

- - Cobia (Rachycentron canadum)

- - Swordfish (Xiphias gladius)

- Fish of the families Bregmacerotidae,

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae, excluding livers and roes:

0303.63

0303.64 0303.65 0303.66 0303.67 0303.68

0303.69 000

000 000 000 000 000

000

- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus),

- - Haddock (Melanogrammus aeglefinus)

- - Coalfish (Pollachius virens)

- - Hake (Merluccius spp., Urophycis spp.)

- - Alaska Pollack (Theraga chalcogramma)

- - Blue whitings (Micromesistius poutassou,

Micromesistius australis)

- - Other-Other fish, excluding livers and roes:

0303.81 0303.82 0303.83 0303.84 000 000 000 000

- -

Dogfish and other sharks

- -

Rays and skates (Rajidae)

- -

Toothfish (Dissosticus spp.)

- -

Seabass (Dicentrarchus spp.)

0303.89 0303.90 000 000

- -

Other

Livers and roes

03.04

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

0304.31 0304.32

0304.33 0304.39

000 000

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio,

Carassius carassius, Ctenopharyngodon idellus,

Hypophthalmichthys spp., Cirrhinus spp.,

Mylopharyngodon piceus), eels (Anguilla spp.),

Nile perch (Lates niloticus) and snakeheads

(Channa spp.):

- -

Tilapias (Oreochromis spp.)

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

- -

Nile Perch (Lates niloticus)

- -

Other

0304.41

0304.42

0304.43

0304.44

0304.45 0304.46 0304.49

0304.51

0304.52 0304.53

000

000 000 000

000

000 000

Fresh or chilled fillets of other fish:

- -

Pacific salmon (Oncorhynchus nerka,

Oncorhynchus gorbuscha, Oncorhynchus keta,

Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and

Danube salmon (Hucho hucho)

- -

Trout (Salmo trutta, Oncorhynchus mykiss,

Oncorhynchus clarki, Oncorhynchus aguabonita,

Oncorhynchus gilae, Oncorhynchus apache and

Oncorhynchus chrysogaster)

- -

Flat fish (Pleuronectidae, Bothidae,

Cynoglossidae, Soleidae, Scophthalmidae and

Citharidae)

- -

Fish of the families Bregmacerotidae,

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae

- -

Swordfish (Xiphias gladius)

- -

Toothfish (Dissostichus spp.)

- -

Other-Other, fresh or chilled:

- -

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads (Channa spp.)

- -

Salmonidae

- -

Fish of the families Bregmacerotidae,

0304.54 0304.55 0304.59

0304.61 0304.62

0304.63 0304.69

0304.71

0304.72 0304.73 0304.74 0304.75 0304.79

0304.81

0304.82

0304.83

0304.84 0304.85 0304.86 0304.87

000 000 000

000 000

000

000 000 000 000 000

000

000 000 000 000

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae

- -

Swordfish (Xiphias gladius)

- -

Toothfish (Dissostichus spp.)

- -

Other

- Frozen fillets of tilapias (Oreochromis spp.), catfish

(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels

(Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):

- -

Tilapias (Oreochromis spp.)

- -

Catfish (Pangasius spp., Silurus spp., Clarias spp.,

Ictalurus spp.)

- -

Nile Perch (Lates niloticus)

- -

Other

- Frozen fillets of fish of the families

Bregmacerotidae, Euclichthyidae, Gadidae,

Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:

- -

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

- -

Haddock (Melanogrammus aeglefinus)

- -

Coalfish (Pollachius virens)

- -

Hake (Merluccius spp., Urophycis spp.)

- -

Alaska Pollack (Theraga chalcogramma)

- -

Other

- Frozen fillets of other fish:

Pacific salmon (Oncorhynchus nerka,

Oncorhynchus gorbuscha, Oncorhynchus keta,

Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and

Oncorhynchus rhodurus), Atlantic salmon

(Salmo salar) and Danube salmon

(Hucho hucho)

- -

Trout (Salmo trutta, Oncorhynchus mykiss,

Oncorhynchus clarki, Oncorhynchus aguabonita,

Oncorhynchus gilae, Oncorhynchus apache and

Oncorhynchus chrysogaster)

- -

Flat fish (Pleuronectidae, Bothidae,

Cynoglossidae, Soleidae, Scophthalmidae and

Citharidae)

- -

Swordfish (Xiphias gladius)

- -

Toothfish (Dissostichus spp.)

- -

Herrings (Clupea harengus, Clupea pallasii)

- -

Tunas (of the genus Thunnus), skipjack or

0304.89

0304.91 0304.92 0304.93

0304.94 0304.95

0304.99

000

000 000 000

000 000

000

stripe-bellied bonito (Euthynnus (Katsuwonus)

pelamis)

- -

Other-Other, frozen:

- -

Swordfish (Xiphias gladius)

- -

Toothfish (Dissostichus spp.)

- -

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads (Channa spp.)

- -

Alaska Pollack (Theragra chalcogramma)

- -

Fish of the families Bregmacerotidae,

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae, other than Alaska Pollack

(Theraga chalcogramma)

- -

Other

03.05

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.

0305.20

Livers and roes, dried, smoked, salted or in brine:

100

- -

Of cod

- -

Of salmon:

220

- - -

Dried, salted or in brine

- -

Of other marine fish:

320

- - -

Dried, salted or in brine

- -

Of freshwater fish

420

- - -

Dried, salted or in brine

0305.31

0305.32

000

Fish fillets, dried, salted or in brine, but not smoked:

- -

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus,

Hypophthalmichthys spp., Cirrhinus spp.,

Mylopharyngodon piceus), eels (Anguilla spp.),

Nile perch (Lates niloticus) and snakeheads

(Channa spp.)

- -

Fish of the families Bregmacerotidae,

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae

0305.39

100 200

- -

Other:

- - - Of freshwater fish

- - - Of marine fish

Dried fish, other than edible fish offal, whether or not salted but not smoked 0305.51 000

- -

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0305.59

- -

Other:

- - - Marine:

110

- - - - Anchovies (Stolephorus spp.) (Ikan bilis)

190

- - - - Other

400

- - - Freshwater

Fish, salted but not dried and fish in brine: other than edible fish offal:

0305.61 000

- -

Herrings (Clupea harengus, Clupea pallasii),

0305.62 000

- -

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0305.63 0305.64 000 000

- -

Anchovies (Engraulis spp.)

- -

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus,

Hypophthalmichthys spp., Cirrhinus spp.,

Mylopharyngodon piceus), eels (Anguilla spp.),

Nile perch (Lates niloticus) and snakeheads

(Channa spp.)

0305.69

300

- -

Other:

- - - Marine

0305.72

0305.79 400

110 190

911 919 920

110 190 200

- - - Freshwater

Fish fins, heads, tails, maws and other edible fish offal:

- -

Fish heads, tails and maws:

- - - Fish maws:

- - - - Of cod

- - - - Other

- - - Other:

- - - - Marine:

- - - - - Of cod

- - - - - Other

- - - - Freshwater

- -

Other:

- - - Marine:

- - - - Of cod

- - - - Other

- - - Freshwater

03.06

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process;

crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine, flours, meals and pellets of crustaceans, fit for human consumption.

Frozen:

0306.11 000

- -

Rock lobster and other sea crawfish

(Palinurus spp., Panulirus spp., Janus spp.)

0306.12 000

- -

Lobster (Homarus spp.)

0306.14 0306.15 0306.16

0306.17 000 000 000

000

- -

Crabs

- -

Norway lobsters (Nephrops norvegicus)

- -

Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

- -

Other shrimps and prawns 0306.19 000

- -

Other, (excluding flours, meals and pellets of crustaceans, fit for human consumption)

Not frozen:

0306.21

- -

Rock lobster and other sea crawfish

(Palinurus spp., Panulirus spp., Janus spp.):

190

- - - In airtight containers:

- - - - Other

900

- - - Other 0306.22

- -

Lobster (Homarus spp.):

190

- - - In airtight containers:

- - - - Other

900

- - - Other 0306.24

- -

Crabs:

- - - In airtight containers:

0306.25

0306.26

0306.27 190 900

190 900

910 990

- - - - Other

- - - Other

- -

Norway lobsters (Nephrops norvegicus):

- - - In airtight containers:

- - - - Other

- - - Other

- -

Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):

- - - Other:

- - - - Fresh or chilled

- - - - Other

- -

Other shrimps and prawns:

- - - Other:

- - - - Fresh or chilled

- - - - Other

03.07

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process;

flours, meals and pellets of molluscs, fit for human consumption.

0307.11 0307.19

000

100 200

Oysters

- -

Live, fresh or chilled

- -

Other:

- - - Frozen

- - - Dried, salted or in brine

Scallops, including queen scallops, of the genera

Pecten, Chlamys or Placopecten:

0307.21 000

- -

Live, fresh or chilled 0307.29

- -

Other:

100

- - - Frozen

200

- - - Dried, salted or in brine

Mussels (Mytilus spp., Perna spp.)

0307.31 0307.39 000

- -

Live, fresh or chilled:

- -

Other:

100

- - - Frozen

200

- - - Dried, salted or in brine

Cuttle fish (Sepia officinalis, Rossia macrosoma,

Sepiola spp.) and squid (Ommastrephes spp.,

Logilo spp., Nototodarus spp., Sepiteuthis spp.)

0307.41 000

- -

Live, fresh or chilled 0307.49

- -

Other:

100

- - - Frozen

200

- - - Dried, salted or in brine

Octopus (Octopus spp.)

0307.51 000

- -

Live, fresh or chilled 0307.59

- -

Other:

100

- - - Frozen

200

- - - Dried, salted or in brine 0307.60

Snails, other than sea snails:

100

- -

Live, fresh or chilled

200

- -

Frozen

300

- -

Dried, salted or in brine

0307.71 0307.79

000

100 200

Clams, cockles and ark shells (families Arcidae,

Arcticidae, Cardiidae, Donacidae, Hiatellidae,

Mactridae, Mesodesmatidae, Myidae, Semelidae,

Solecurtidae, Solenidae, Tridacnidae and

Veneridae):

- -

Live, fresh or chilled

- -

Other:

- - - Frozen

- - - Dried, salted or in brine

03.08

0308.11 0308.19

0308.21 0308.29

0308.30

0308.90

000

100 200

000

100 200

100 200 300

Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process;

flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.

Sea cucumbers (Stichopus japonicus,

Holothurioidea):

- -

Live, fresh or chilled

- -

Other:

- - - Frozen

- - - Dried, salted or in brine

Sea urchins (Strongylocentrotus spp.,

Paracentrotus lividus, Loxechinus albus,

Echichinus esculentus):

- -

Live, fresh or chilled

- -

Other:

- - - Frozen

- - - Dried, salted or in brine

Jellyfish (Rhopilema spp.):

- -

Live, fresh or chilled

- -

Frozen

- -

Dried, salted or in brine

Other

- -

Live, fresh or chilled

- -

Frozen

- -

Dried, salted or in brine

04.07

Birds’ eggs, in shell, fresh, preserved or cooked.

Fertilised eggs for incubation:

0407.11 000

- -

Of fowls of the species Gallus domesticus 0407.19

- -

Other:

100

- - -

Of ducks

Other fresh eggs:

0407.21 000

- -

Of fowls of the species Gallus domesticus 0407.29

- -

Other:

100

- - -

Of ducks 0407.90

Other:

100

- -

Of fowls of the species Gallus domesticus

(salted only)

200

- -

Of ducks (salted only)

07.01

Potatoes, fresh or chilled.

0701.90 000

Other

0702.00 000

Tomatoes, fresh or chilled

07.03

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

0703.10 0703.20 0703.90 000 000 000

Onions and shallots

Garlic

Leeks and other alliaceous vegetables

07.04

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

0704.10 0704.20 0704.90 000 000

110 190 200 900

Cauliflowers and headed broccoli

Brussels sprouts

Other:

- -

Cabbages:

- - -

Round (drumhead)

- - -

Other

- -

Chinese mustard

- -

Other

07.05

Lettuce (Lactua sativa) and chicory (Cichorium spp.), fresh or chilled.

Lettuce:

0705.11 000

- -

Cabbage lettuce (head lettuce)

0705.19 000

- -

Other

Chicory:

0705.21 000

- -

Witloof chicory (Cichorium intybus var.foliosum)

0705.29 000

- -

Other

07.06

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

0706.10 000

Carrots and turnips 0706.90 000

Other

0707.00 000

Cucumbers and gherkins, fresh or chilled.

07.08

Leguminous vegetables, shelled or unshelled, fresh or chilled.

0708.10 000

Peas (Pisum sativum)

0708.20

Beans (Vigna spp., Phaeolus spp.):

100

- -

French beans

200

- -

Long beans

900

- -

Other 0708.90 000

Other leguminous vegetables

07.09

Other vegetables, fresh or chilled.

0709.20 0709.30 0709.40

0709.51 0709.59 000 000 000

000 000

Asparagus

Aubergines (egg-plants)

Celery other than celeriac

Mushrooms and truffles:

- -

Mushrooms of the genus Agaricus

- -

Other 0709.60

Fruits of the genus Capsicum or the genus

Pimenta:

200

- -

Chillies (fruits of genus Capsicum)

900

- -

Other 0709.70 000

Spinach, New Zealand spinach and orache spinach (garden spinach)

Other:

0709.91 000

- -

Globe artichokes 0709.92 000

- -

Olives 0709.93 000

- -

Pumpkins, squash and gourds (Cucurbita spp.)

0709.99

- -

Other:

100

- - -

Sweet corns

200

- - -

Lady’s fingers

900

- - -

Other

07.10

Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

0710.10 000

Potatoes

Leguminous vegetables, shelled or unshelled:

0710.21 000

- -

Peas (Pisum sativum)

0710.22 000

- -

Beans (Vigna spp., Phaseolus spp)

0710.29 000

- -

Other 0710.30 000

Spinach, New Zealand spinach and orache spinach (garden spinach)

0710.40 000

Sweet corn 0710.80 000

Other vegetables 0710.90 000

Mixtures of vegetables

07.11

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

0711.20

Olives:

900

- -

Other (in brine only)

0711.40

Cucumbers and gherkins:

900

- -

Other (in brine only)

Mushrooms and truffles 0711.51

- -

Mushrooms of the genus Agaricus:

900

- - -

Other (in brine only)

0711.59

- -

Other:

900

- - -

Other (in brine only)

0711.90

Other vegetables; mixtures of vegetables; (in brine only)

100

- -

Sweet corn

- -

Fruits of the genus capsicum or the genus

Pimenta:

210

- - -

Chillies (fruits of genus Capsicum)

290

- - -

Other

- -

Other:

990

- - -

Other

07.13

Dried leguminous vegetables, shelled, whether or not skinned or split

0713.10 000

Peas (Pisum sativum)

0713.40 000

Lentils (Dhall)

07.14

Manioc, arrowroot, salep, Jerussalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

0714.10

Manioc (cassava) :

100

- -

Dried chips

200

- -

In the form of pellets

900

- -

Other 0714.20 000

Sweet potatoes 0714.30 000

Yams (Diocorea spp.)

08.01

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.

- Coconuts:

0801.11 000

- - Desiccated 0801.12 000

- - In the inner shell (endocarp)

0801.19

- - Other:

100

- - - Young coconut

900

- - - Other

08.03

Bananas, including plantains, fresh or dried.

0803.10 000

- Plaintains 0803.90

- Other:

100

- - Pisang mas

200

- - Pisang rastali

300

- - Pisang berangan

400

- - Pisang embun

900

- - Other

08.04

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.

0804.10 000

- Dates (fresh only)

0804.20 000

- Figs (fresh only)

0804.30 000

- Pineapple (fresh only)

0804.40 000

- Avocados (fresh only)

0804.50

- Guavas, mangoes and mangosteens:

100

- - Guavas (fresh only)

200

- - Mangos (fresh only)

300

- - Mangosteens (fresh only)

08.05

Citrus fruit, fresh or dried.

0805.10

- Oranges:

100

- - Fresh 0805.20

- Mandarins (including tangerines and satsumas);

clementines, wilkings and similar citrus hybrids:

- - Mandarins (including tangerines and satsumas):

110

- - - Fresh

900

- - Other (fresh only)

0805.40 000

- Grapefruit including pamelos (fresh only)

0805.50

- Lemons (Citrus limon, Citrus limonum) and limes

(Citrus arantifolia, Citrus latifolia):

100

- - Lemons (Citrus limon, Citrus limonum) (fresh only)

200

- - Lime (Citrus aurantifolia. Citrus latifolia) (fresh

DESCRIPTION only)

0805.90 000

- Other (Citrus microcarpa) (fresh only)

08.06

Grapes, fresh or dried.

0806.10 000

- Fresh

08.07

Melons (including watermelons) and pawpaws

(papayas), fresh.

- Melons (including watermelons):

0807.11 000

- - Watermelons 0807.19 000

- - Other 0807.20

- Papaws (papayas):

100

- - Mardi backcross solo (betik solo)

900

- - Other

08.08

Apples, pears and quinces, fresh.

0808.10 000

- Apples 0808.30 000

- Pears 0808.40 000

- Quinces

08.09

Apricots, cherries, peaches

(including nectarines), plums and sloes, fresh.

0809.10 000

- Apricots

- Cherries 0809.21 000

- - Sour cherris (prunus ceranus)

0809.29 000

- - Other 0809.30 000

- Peaches, including nectarines 0809.40

- Plums and sloes:

100

- - Plums

200

- - Sloes

08.10

Other fruit, fresh.

0810.10 000

- Strawberries 0810.20 000

- Raspberries, blackberries, mulberries and longan-berries 0810.30 000

- Black, white or red currants and gooseberries 0810.40 000

- Cranberries, bilberries and other fruits of the genus

Vaccinium 0810.50 000

- Kiwifruit 0810.60 000

- Durians

0810.70 000

- Persimmons 0810.90

- Other:

- - Tropical fruit:

110

- - - Rambutan

120

- - - Langsat

130

- - - Jackfruit (cempedak and nangka)

140

- - - Mata kucing (including longan)

150

- - - Sapodilla (ciku fruit)

160

- - - Star fruits

190

- - - Other

900

- - Other

08.13

Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this

Chapter.

0813.40

Other fruits

100

- -

Tamarinds

900

- -

Other (Assam (genus : Garcinia atroviridis)

only)

09.01

Coffee, whether or not roasted or decaffeinated;

coffee husks and skins; coffee substitutes containing coffee in any proportion.

- Coffee, roasted:

0901.21 000

- - Not decaffeinated 0901.22 000

- - Decaffeinated

09.02

Tea, whether or not flavoured.

0902.10 000

- Green tea (not fermented) in immediate packings of a content not exceeding 3kg 0902.20 000

- Other green tea (not fermented)

0902.30 000

- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg 0902.40 000

- Other black tea (fermented) and other partly fermented tea

09.04

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or on the genus Pimenta.

Pepper:

0904.11

- - Neither crushed nor ground:

200

- - -

White

300

- - -

Black

900

- - -

Other 0904.12

- - Crushed or ground:

100

- - -

White

200

- - -

Black

900

- - -

Other

0904.21

000

Fruits of the genus Capsicum or of the genus

Pimenta:

- - Dried,neither crushed nor ground 0904.22 000

- -

Crushed or ground

09.06

Cinnamon and cinnamon-tree flowers.

Neither crushed nor ground:

0906.11 000

- -

Cinnamon (Cinnamomum zeylanicum Blume)

0906.19 000

- -

Other 0906.20 000

Crushed or ground

09.07

Cloves (whole fruit, cloves and stems).

0907.10 000

Neither crushed nor ground 0907.20 000

Crushed or ground

09.08

Nutmeg, mace and cardamoms.

Nutmeg:

0908.11 000

- -

Neither crushed nor ground 0908.12 000

- -

Crushed or ground

Mace:

0908.21 000

- -

Neither crushed nor ground 0908.22 000

- -

Crushed or ground

Cardamoms:

0908.31 000

- -

Neither crushed nor ground 0908.32 000

- -

Crushed or ground

09.09

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.

Seeds of coriander:

0909.21 000

- -

Neither crushed nor ground 0909.22 000

- -

Crushed or ground

Seeds of cumin:

0909.31 000

- -

Neither crushed nor ground 0909.32 000

- -

Crushed or ground

Seeds of anise, badian, caraway or fennel;

juniper berries:

0909.61 000

- -

Neither crushed nor ground 0909.62 000

- -

Crushed or ground

09.10

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.

Ginger:

0910.11 000

- -

Neither crushed nor ground 0910.12 000

- -

Crushed or ground 0910.20 000

Saffron 0910.30 000

Turmeric (curcuma)

Other spices:

0910.91 000

- -

Mixtures referred to in Note 1(b) to this

Chapter 0910.99 000

- -

Other

10.06

Rice.

1006.10

Rice in the husk (paddy or rough):

100

- -

Glutinous rice

900

- -

Other 1006.20

Husked (brown) rice:

100

- -

Glutinous rice

900

- -

Other 1006.30

Semi-milled or wholly milled rice, whether or not polished or glazed:

100

- -

Glutinous rice

900

- -

Other 1006.40

Broken rice:

900

- -

Other 1101.00 000

Wheat or meslin flour.

11.02

Cereal flours other than of wheat or meslin.

1102.90

Other:

100

- -

Rice flour

11.06

Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of

Chapter 8.

1106.20

Of sago or of roots or tubers of heading 07.14:

100 200

- -

Of sago

- -

Of manioc (cassava)

15.08

Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

1508.90

Other:

900

- -

Other

15.11

Palm oil and its fractions, whether or not refined, but not chemically modified.

1511.90

Other:

- -

Other:

910

- - -

In packings of a weight not exceeding 20kg

15.13

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

Coconut (copra) oil and its fractions:

1513.19 000

- -

Other (for cooking oil only but excluding its solid fraction)

15.17

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter other than edible fats or oils or their fractions of heading 15.16.

1517.90

Other:

- -

Other mixtures or preparations of vegetables fats or oils or of their fractions:

- - -

Liquid mixtures of preparations:

521

- - - -

In which ground-nut oil predominates

- - - -

In which palm oil predominates:

- - - - -

Other:

526

- - - - - -

In packing of a net weight of less than 20kg

561

- - - -

In which coconut oil predominates

16.05

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

Shrimps and prawns:

1605.21 000

- -

Not in airtight container (cencaluk only)

1605.29

900

- -

Other:

- - -

Other (cencaluk only)

17.01

Cane or beet sugar and chemically pure sucrose, in solid form.

Other:

1701.99 000

- -

Other (cane sugar only)

19.01

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included;

food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5%

by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

1901.10

Preparations for infant use, put up for retail sale:

- -

Of goods of headings 04.01 to 04.04:

- - -

Not containing cocoa

211 220

- - - -

Prepared milk in powder form

- - - Containing cocoa (in powder form only)

1901.90

- Other:

- - Other, of goods of heading 04.01 to 04.04

520

- - - Preparations for young children use, put up for retail sale

19.02

Pasta, whether or not cooked or stuffed (with meat or other substances)

or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.

- Uncooked pasta, not stuffed or otherwise prepared:

1902.19

- - Other:

200

- - - Rice vermicelli (bee hoon)

400

- - - Noodles (mee kuning)

900

- - - Other (laksa and kue tiaw only)

1902.30

- Other pasta:

500

- - Rice vermicelli (bee hoon)

900

- - Other (laksa and kue tiaw only)

19.05

Bread, pastry, cakes, biscuits and other bakers'

wares, whether or not containing cocoa;

communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.

1905.90

- Other:

300

- - Other bread, ship’s biscuits and other ordinary bakers’ wares, not containing added sugar, eggs, fats, cheese or fruit (plain white bread and plain wholemeal bread only)

900

- - Other (plain white bread and plain wholemeal bread only)

21.01

Extract, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté;

roasted chicory and other roasted coffee subsitutes, and extracts, essences and concentrates thereof.

- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

2101.11 000

- - Extracts, essence and concentrates 2101.20

- Extracts, essence and concentrates, of tea or maté, and preparations with a basis of these extracts, essence or concentrates or with a basis of tea or maté:

900

- - Other (tea only)

21.03

Sauces and preparations therefor;

mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

2103.90

100

Other:

- -

Sauces other than those of subheadings 2103.10 000 and 2103.20 000 (budu only)

200

- -

Belachan (blachan)

2501.00 000

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; or containing added anti-caking or free-flowing agents; sea water.

(Table salt including rock salt in any form only)

49.01

Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.

- Other:

4901.91 000

- - Dictionaries and encyclopaedias, and serial in-stallments thereof 4901.99 000

- - Other

49.02

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.

4902.10 000

- Appearing at least four times a week (newspapers

”.

DESCRIPTION only)

4902.90 000

- Other (newspapers only)

4903.00 000

Children’s picture, drawing or colouring books.

4904.00 000

Music, printed or in manuscript, whether or not bound or illustrated.

49.05

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.

- Other 4905.91 000

- - In book form

49.11

Other printed matter, including printed pictures and photographs 4911.99 300

- - - Official government publications, that is, official, parliamentary and administrative documents published in their country of origin

Pindaan Jadual Kedua 3.

Perintah ibu dipinda dalam Jadual Kedua—

(a)

dengan menggantikan subbutiran 3(1) dengan subbutiran yang berikut:

“(1)

Pemuatan, pemunggahan muatan, perkhidmatan pengendalian atau penyimpanan barang yang dijalankan atau akan dijalankan di dalam suatu kapal atau pesawat udara di suatu pelabuhan atau lapangan terbang oleh—

(a)

pengendali pelabuhan;

(b)

pengendali lapangan terbang; atau

(c)

mana-mana orang yang diberi kuasa oleh Menteri yang bertanggungjawab bagi pengangkutan.”;

(b)

dalam subbutiran 12(b)(iii), dengan memasukkan selepas perkataan

“Akta Pasaran Modal dan Perkhidmatan 2007 [Akta 671] yang” perkataan

“diterbitkan dan”; dan

(c)

dengan menggantikan butiran 24 dengan butiran yang berikut:

“24.

Pajakan kontena laut yang mematuhi piawaian yang ditentukan oleh International Organization for Standardization, Institution of

International Container Lessors atau organisasi lain yang setara, atau pajakan kontena udara yang mematuhi piawaian bagi Aircraft Unit Load

Devices yang ditentukan oleh International Air Transport Association atau organisasi lain yang setara, yang digunakan atau akan digunakan untuk pengangkutan barang.”.

Dibuat 27 Mac 2015

[SULIT. KE.HF(152)860/01–2(17); Perb. R0.3865/356/1 JLD.16 (SK.3); PN(PU2)721/V]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 17(5) Akta Cukai Barang dan Perkhidmatan 2014]

GOODS AND SERVICES TAX ACT 2014

GOODS AND SERVICES TAX (ZERO-RATED SUPPLY) (AMENDMENT) ORDER 2015

IN exercise of the powers conferred by section 17 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 (Zero-Rated

Supply) (Amendment) Order 2015.

(2)

This Order comes into operation on 30 March 2015.

Amendment of First Schedule 2.

The

Goods and

Services

Tax

(Zero-Rated

Supply)

Order 2014

[P.U. (A) 272/2014], which is referred to as the “principal Order” in this Order, is amended the First Schedule—

(a)

in subitem 6(1), by inserting after the words “Water Services

Industry Act 2006 [Act 655]” the words “or the Water Ordinance 1994

[Sarawak Cap. 13]”;

(b)

in item 8 in the national language text, by deleting after the word

“seseorang” the word “yang”; and

(c)

by substituting for the Appendix the following Appendix:

“LAMPIRAN/APPENDIX

01.02

Live bovine animals.

- Cattle:

0102.21 000

- -

Pure-bred breeding animals:

0102.29

- - Other:

- - - For slaughter:

110

- - - -

Oxen

190

- - - -

Other

- - -

Other:

910

- - - -

Oxen

990

- - - -

Other

0102.31 0102.39

0102.90

000

100 900

100

910 990

Buffalo:

- - Pure-bred breeding animals

- - Other:

- - - For slaughter

- - - Other-Other:

- - Pure-bred breeding animals

- - Other:

- - - For slaughter

- - - Other

01.03

Live swine.

0103.10 000

Pure-bred breeding animals

Others:

0103.91 0103.92 000 000

- -

Weighing less than 50kg

- -

Weighing 50kg or more

01.04

Live sheep and goats.

0104.10 000

Sheep 0104.20 000

Goats

01.05

Live poultry, that is to say, fowls of the species

Gallus domesticus, ducks, geese, turkeys and guinea fowls.

Weighing not more than 185g:

0105.11

- -

Fowls of the species Gallus domesticus:

100 900

- - -

Breeding fowls

- - -

Other 0105.13

- -

Ducks:

100

- - -

Breeding ducklings 0105.94 900

- - Fowls of the species Gallus domesticus:

- - -

Weighing not more than 2kg:

110

- - - - Breeding fowls

190

- - - - Other

900

- - -

Other 0105.99

- -

Other:

100

- - - Ducks

02.01

Meat of bovine animals, fresh or chilled.

0201.10 0201.20 0201.30 000 000 000

Carcasses and half-carcasses

Other cuts with bone in

Boneless

02.02

Meat of bovine animals, frozen.

0202.10 0202.20 0202.30 000 000 000

Carcasses and half-carcasses

Other cuts with bone in

Boneless

02.03

Meat of swine, fresh, chilled or frozen.

Fresh or chilled:

0203.11 0203.12 0203.19 000 000 000

- -

Carcasses and half-carcasses

- -

Hams, shoulders and cuts thereof, with bone in

- -

Other

Frozen:

0203.21 0203.22

000 000

- -

Carcasses and half-carcasses

- -

Hams, shoulders and cuts thereof, with bone in 0203.29 000

- -

Other

02.04

Meat of sheep or goats, fresh, chilled or frozen.

0204.10 000

Carcasses and half-carcasses of lamb, fresh or chilled

Other meat of sheep, fresh or chilled:

0204.21 0204.22 0204.23 0204.30 000 000 000 000

- -

Carcasses and half-carcasses

- -

Other cuts with bone in

- -

Boneless

Carcasses and half-carcasses of lamb, frozen

Other meat of sheep, frozen:

0204.41 0204.42 0204.43 0204.50 000 000 000 000

- -

Carcasses and half-carcasses

- -

Other cuts with bone in

- -

Boneless

Meat of goats

02.06

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnes, fresh, chilled or frozen.

0206.10 000

Of bovine animals, fresh or chilled

Of bovine animals, frozen:

0206.21 000

- -

Tongues

0206.22 0206.29 000 000

- -

Livers

- -

Other 0206.30 000

Of swine, fresh or chilled

Of swine, frozen:

0206.41 0206.49 000 000

- -

Livers

- -

Other 0206.80 0206.90 000 000

Other, fresh or chilled (sheep and goats only)

Other, frozen(sheep and goats only)

02.07

Meat and edible offal, of the poultry of heading

No. 01.05, fresh, chilled or frozen.

Of fowls of the species Gallus domesticus:

0207.11 0207.12 0207.13 0207.14 000 000 000 000

- -

Not cut in pieces, fresh or chilled

- -

Not cut in pieces, frozen

- - Cuts and offal, fresh or chilled

- - Cuts and offal, frozen

Of ducks:

0207.41 0207.42 0207.43 0207.44 0207.45 000 000 000 000 000

- -

Not cut in pieces, fresh or chilled

- -

Not cut in pieces, frozen

- -

Fatty livers, fresh or chilled

- -

Other, fresh or chilled

- -

Other, frozen

03.01

Live fish.

Other live fish (not including fish for bait):

0301.91 000

- -

Trout (Salmo trutta, Oncorhynhus mykiss,

Oncorhynchus clarki,

Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0301.92 000

- -

Eels (Anguilla spp.)

0301.93 000

- -

Carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus, hypopthalmichtys spp., Cirrhinus spp., Mylopharyngodon piceus)

0301.94 000

- -

Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

0301.95 000

- -

Southern bluefin tunas (thunnus maccoyii)

0301.99 000

- -

Other

03.02

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.

Salmonidae, excluding livers and roes:

0302.11 000

- -

Trout (Salmo trutta, Oncorhynhus mykiss,

Oncorhynchus clarki,

Oncorhynchus aguabonita,

Oncorhynchus gilae, Oncorhynchus apache and

Oncorhynchus chrysogaster)

0302.13

0302.14

000

- -

Pacific salmon (Oncorhynhus nerka,

Oncorhynhus gorbuscha, Oncorhynhus keta,

Oncorhynhus tschawytscha, Oncorhynhus kisutch, Oncorhynhus masou, and Oncorhynhus rhodurus), Atlantis salmon (Salmon salar) and

Danube salmon (Hucho hucho)

- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

0302.19 000

- -

Other

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,

Solwidae, Scophthalmidae and Citharidae), excluding livers and roes:

0302.21 000

- -

Halibut (Reinhardtius hippoglossoides,

Hippoglossus hippoglossus, Hippoglossus stenolepis)

0302.22 000

- -

Plaice (Pleuronectes platessa)

0302.23 0302.24 000 000

- -

Sole (Solea spp.)

- - Turbots(Psetta maxima)

0302.29 000

- -

Other

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus)

pelamis), excluding livers and roes:

0302.31 000

- -

Albacore or longfinned tunas (Thunnus alalunga)

0302.32 000

- -

Yellowfin tunas (Thunnas albacares)

0302.33 0302.34 0302.35

0302.36 000 000 000

000

- -

Skipjack or stripe-bellied bonito

- - Bigeye tunas (Thunnus obesus)

- - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

- - Southern bluefin tunas (Thunnus maccoyii)

0302.39 000

- -

Other

0302.41 0302.42 0302.43

000 000 000

Herrings (Clupea harengus, Clupea pallasii)

- - Herrings (Clupea harengus, Clupea pallasii)

- - Anchovies (Engraulis spp.)

- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats

(Sprattus sprattus)

0302.44

0302.45 0302.46 0302.47 000

000 000 000

- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

- - Jack and Horse Mackerel (Trachurus spp.)

- - Cobia (Rachycentron canadum)

- - Swordfish (Xiphias gladius)

- Fish of the families Bregmacerotidae,

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae, excluding livers and roes:

0302.51

0302.52 0302.53 0302.54 0302.55 0302.56

0302.59

0302.71 0302.72

0302.73

0302.74 0302.79 000

000 000 000 000 000

000

000 000

000

000 000

- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

- - Haddock (Melanogrammus aeglefinus)

- - Coalfish (Pollachius virens)

- - Hake (Merluccius spp., Urophycis spp.)

- - Alaska Pollack (Theraga chalcogramma)

- - Blue whitings (Micromesistius poutassou,

Micromesistius australis)

- - Other

- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp

(Cyprinus carpio, Carassius carassius, Ctenopha-ryngodon idellus, Hypophthalmichthys spp.,

Cirrhinus spp., Mylopharyngodon piceus), eels

(Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes:

- - Tilapias (Oreochromis spp.)

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

- - Carp (Cyprinus carpio, Carassius Carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylophar yngodon piceus)

- - Eels (Anguilla spp.)

- - Other-Other fish, excluding livers and roes:

0302.81 0302.82 0302.83 0302.84 0302.85 000 000 000 000 000

- -

Dogfish and other sharks

- -

Rays and skates (Rajidae)

- -

Toothfish (Dissosticus spp.)

- -

Seabass (Dicentrarchus spp.)

- -

Seabream (Sparidae)

0302.89 000

- -

Other 0302.90 000

Livers and roes

03.03

Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.

0303.11

000

Salmonidae, excluding livers and roes:

- -

Sockeye salmon (red salmon) (Oncorhynchus

0303.12

000

nerka)

- -

Other Pacific salmon (Oncorhynhus nerka,

Oncorhynhus gorbuscha, Oncorhynhus keta,

Oncorhynhus tschawytscha, Oncorhynhus kisutch, Oncorhynhus masou, and Oncorhynhus rhodurus)

0303.13 000

- -

Atlantic salmon (Salmo salar) and Danube salman (Hucho hucho)

0303.14 000

- -

Trout (Salmo trutta, Oncorhynhus mykiss,

Oncorhynchus clarki, Oncorhynchus aguabonita,

Oncorhynchus gilae, Oncorhynchus apache and

Oncorhynchus chrysogaster)

0303.19

0303.23 0303.24

0303.25

0303.26 0303.29 000

000 000

000

000 000

- -

Other

- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp

(Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads (Channa spp.), excluding livers and roes:

- - Tilapias (Oreochromis spp.)

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

- - Carp (Cyprinus carpio, Carassius Carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylophar yngodon piceus)

- - Eels (Anguilla spp.)

- - Other

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,

Solwidae, Scophthalmidae and Citharidae), excluding livers and roes:

0303.31 000

- -

Halibut (Reinhardtius hippoglossoides,

Hippoglossus hippoglossus, Hippoglossus stenolepis)

0303.32 000

- -

Plaice (Pleuronectes platessa)

0303.33 0303.34 000 000

- -

Sole (Solea spp.)

- - Turbots(Psetta maxima)

0303.39 000

- -

Other

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus)

pelamis), excluding livers and roes:

0303.41 000

- -

Albacore or longfinned tunas (Thunnus alalunga)

0303.42 000

- -

Yellowfin tunas (Thunnas albacares)

0303.43 0303.44 0303.45 000 000 000

- -

Skipjack or stripe-bellied bonito

- - Bigeye tunas (Thunnus obesus)

- - Atlantc and Pacific bluefin tunas (Thunnus

0303.46

000

thynnus, Thunnus orientalis)

- - Southern bluefin tunas (Thunnus maccoyii)

0303.49 000

- -

Other

0303.51 0303.53

0303.54

0303.55 0303.56 0303.57

000 000

000

000 000 000

Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats

(Sprattus sprattus), mackerel (Scomber scombrus,

Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.) cobia

(Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes:

- - Herrings (Clupea harengus, Clupea pallasii)

- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats

(Sprattus sprattus)

- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

- - Jack and horse mackerel (Trachurus spp.)

- - Cobia (Rachycentron canadum)

- - Swordfish (Xiphias gladius)

- Fish of the families Bregmacerotidae,

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae, excluding livers and roes:

0303.63

0303.64 0303.65 0303.66 0303.67 0303.68

0303.69 000

000 000 000 000 000

000

- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus),

- - Haddock (Melanogrammus aeglefinus)

- - Coalfish (Pollachius virens)

- - Hake (Merluccius spp., Urophycis spp.)

- - Alaska Pollack (Theraga chalcogramma)

- - Blue whitings (Micromesistius poutassou,

Micromesistius australis)

- - Other-Other fish, excluding livers and roes:

0303.81 0303.82 0303.83 0303.84 000 000 000 000

- -

Dogfish and other sharks

- -

Rays and skates (Rajidae)

- -

Toothfish (Dissosticus spp.)

- -

Seabass (Dicentrarchus spp.)

0303.89 0303.90 000 000

- -

Other

Livers and roes

03.04

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio,

Carassius carassius, Ctenopharyngodon idellus,

0304.31 0304.32

0304.33 0304.39

000 000

Hypophthalmichthys spp., Cirrhinus spp.,

Mylopharyngodon piceus), eels (Anguilla spp.),

Nile perch (Lates niloticus) and snakeheads

(Channa spp.):

- -

Tilapias (Oreochromis spp.)

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

- -

Nile Perch (Lates niloticus)

- -

Other

0304.41

0304.42

0304.43

0304.44

0304.45 0304.46 0304.49

0304.51

0304.52 0304.53

0304.54 0304.55 0304.59

000

000 000 000

000

000 000

000 000 000

Fresh or chilled fillets of other fish:

- -

Pacific salmon (Oncorhynchus nerka,

Oncorhynchus gorbuscha, Oncorhynchus keta,

Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and

Danube salmon (Hucho hucho)

- -

Trout (Salmo trutta, Oncorhynchus mykiss,

Oncorhynchus clarki, Oncorhynchus aguabonita,

Oncorhynchus gilae, Oncorhynchus apache and

Oncorhynchus chrysogaster)

- -

Flat fish (Pleuronectidae, Bothidae,

Cynoglossidae, Soleidae, Scophthalmidae and

Citharidae)

- -

Fish of the families Bregmacerotidae,

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae

- -

Swordfish (Xiphias gladius)

- -

Toothfish (Dissostichus spp.)

- -

Other-Other, fresh or chilled:

- -

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads (Channa spp.)

- -

Salmonidae

- -

Fish of the families Bregmacerotidae,

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae

- -

Swordfish (Xiphias gladius)

- -

Toothfish (Dissostichus spp.)

- -

Other

- Frozen fillets of tilapias (Oreochromis spp.), catfish

0304.61 0304.62

0304.63 0304.69

0304.71

0304.72 0304.73 0304.74 0304.75 0304.79

0304.81

0304.82

0304.83

0304.84 0304.85 0304.86 0304.87

0304.89

0304.91 0304.92 0304.93

000 000

000

000 000 000 000 000

000

000 000 000 000

000

000 000 000

(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels

(Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):

- -

Tilapias (Oreochromis spp.)

- -

Catfish (Pangasius spp., Silurus spp., Clarias spp.,

Ictalurus spp.)

- -

Nile Perch (Lates niloticus)

- -

Other

- Frozen fillets of fish of the families

Bregmacerotidae, Euclichthyidae, Gadidae,

Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:

- -

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

- -

Haddock (Melanogrammus aeglefinus)

- -

Coalfish (Pollachius virens)

- -

Hake (Merluccius spp., Urophycis spp.)

- -

Alaska Pollack (Theraga chalcogramma)

- -

Other

- Frozen fillets of other fish:

Pacific salmon (Oncorhynchus nerka,

Oncorhynchus gorbuscha, Oncorhynchus keta,

Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and

Oncorhynchus rhodurus), Atlantic salmon

(Salmo salar) and Danube salmon

(Hucho hucho)

- -

Trout (Salmo trutta, Oncorhynchus mykiss,

Oncorhynchus clarki, Oncorhynchus aguabonita,

Oncorhynchus gilae, Oncorhynchus apache and

Oncorhynchus chrysogaster)

- -

Flat fish (Pleuronectidae, Bothidae,

Cynoglossidae, Soleidae, Scophthalmidae and

Citharidae)

- -

Swordfish (Xiphias gladius)

- -

Toothfish (Dissostichus spp.)

- -

Herrings (Clupea harengus, Clupea pallasii)

- -

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus)

pelamis)

- -

Other-Other, frozen:

- -

Swordfish (Xiphias gladius)

- -

Toothfish (Dissostichus spp.)

- -

Tilapias (Oreochromis spp.), catfish (Pangasius

0304.94 0304.95

0304.99

000 000

000

spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads (Channa spp.)

- -

Alaska Pollack (Theragra chalcogramma)

- -

Fish of the families Bregmacerotidae,

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae, other than Alaska Pollack

(Theraga chalcogramma)

- -

Other

03.05

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.

0305.20

Livers and roes, dried, smoked, salted or in brine:

100

- -

Of cod

- -

Of salmon:

220

- - -

Dried, salted or in brine

- -

Of other marine fish:

320

- - -

Dried, salted or in brine

- -

Of freshwater fish

420

- - -

Dried, salted or in brine

0305.31

0305.32

0305.39

000

100 200

Fish fillets, dried, salted or in brine, but not smoked:

- -

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus,

Hypophthalmichthys spp., Cirrhinus spp.,

Mylopharyngodon piceus), eels (Anguilla spp.),

Nile perch (Lates niloticus) and snakeheads

(Channa spp.)

- -

Fish of the families Bregmacerotidae,

Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae

- -

Other:

- - - Of freshwater fish

- - - Of marine fish

Dried fish, other than edible fish offal, whether or not salted but not smoked 0305.51 000

- -

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0305.59

- -

Other:

- - - Marine:

110

- - - - Anchovies (Stolephorus spp.) (Ikan bilis)

190

- - - - Other

400

- - - Freshwater

Fish, salted but not dried and fish in brine: other than edible fish offal:

0305.61 000

- -

Herrings (Clupea harengus, Clupea pallasii),

0305.62 000

- -

Cod (Gadus morhua, Gadus ogac, Gadus mac-rocephalus)

0305.63 0305.64 000 000

- -

Anchovies (Engraulis spp.)

- -

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,

Ctenopharyngodon idellus,

Hypophthalmichthys spp., Cirrhinus spp.,

Mylopharyngodon piceus), eels (Anguilla spp.),

Nile perch (Lates niloticus) and snakeheads

(Channa spp.)

0305.69

300

- -

Other:

- - - Marine

0305.72

0305.79 400

110 190

911 919 920

110 190 200

- - - Freshwater

Fish fins, heads, tails, maws and other edible fish offal:

- -

Fish heads, tails and maws:

- - - Fish maws:

- - - - Of cod

- - - - Other

- - - Other:

- - - - Marine:

- - - - - Of cod

- - - - - Other

- - - - Freshwater

- -

Other:

- - - Marine:

- - - - Of cod

- - - - Other

- - - Freshwater

03.06

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process;

crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine, flours, meals and pellets of crustaceans, fit for human consumption.

Frozen:

0306.11 000

- -

Rock lobster and other sea crawfish

(Palinurus spp., Panulirus spp., Janus spp.)

0306.12 000

- -

Lobster (Homarus spp.)

0306.14 0306.15 0306.16

0306.17 000 000 000

000

- -

Crabs

- -

Norway lobsters (Nephrops norvegicus)

- -

Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

- -

Other shrimps and prawns 0306.19 000

- -

Other, (excluding flours, meals and pellets of crustaceans, fit for human consumption)

Not frozen:

0306.21

- -

Rock lobster and other sea crawfish

(Palinurus spp., Panulirus spp., Janus spp.):

190

- - - In airtight containers:

- - - - Other

900

- - - Other 0306.22

- -

Lobster (Homarus spp.):

190

- - - In airtight containers:

- - - - Other

900

- - - Other 0306.24

- -

Crabs:

- - - In airtight containers:

0306.25

0306.26

0306.27 190 900

190 900

910 990

- - - - Other

- - - Other

- -

Norway lobsters (Nephrops norvegicus):

- - - In airtight containers:

- - - - Other

- - - Other

- -

Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):

- - - Other:

- - - - Fresh or chilled

- - - - Other

- -

Other shrimps and prawns:

- - - Other:

- - - - Fresh or chilled

- - - - Other

03.07

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process;

flours, meals and pellets of molluscs, fit for human consumption.

0307.11 0307.19

000

100 200

Oysters

- -

Live, fresh or chilled

- -

Other:

- - - Frozen

- - - Dried, salted or in brine

Scallops, including queen scallops, of the genera

Pecten, Chlamys or Placopecten:

0307.21 000

- -

Live, fresh or chilled 0307.29

- -

Other:

100

- - - Frozen

200

- - - Dried, salted or in brine

Mussels (Mytilus spp., Perna spp.)

0307.31 0307.39 000

- -

Live, fresh or chilled:

- -

Other:

100

- - - Frozen

200

- - - Dried, salted or in brine

Cuttle fish (Sepia officinalis, Rossia macrosoma,

Sepiola spp.) and squid (Ommastrephes spp.,

Logilo spp., Nototodarus spp., Sepiteuthis spp.)

0307.41 000

- -

Live, fresh or chilled 0307.49

- -

Other:

100

- - - Frozen

200

- - - Dried, salted or in brine

Octopus (Octopus spp.)

0307.51 000

- -

Live, fresh or chilled 0307.59

- -

Other:

100

- - - Frozen

200

- - - Dried, salted or in brine 0307.60

Snails, other than sea snails:

100

- -

Live, fresh or chilled

200

- -

Frozen

300

- -

Dried, salted or in brine

0307.71 0307.79

000

100 200

Clams, cockles and ark shells (families Arcidae,

Arcticidae, Cardiidae, Donacidae, Hiatellidae,

Mactridae, Mesodesmatidae, Myidae, Semelidae,

Solecurtidae, Solenidae, Tridacnidae and

Veneridae):

- -

Live, fresh or chilled

- -

Other:

- - - Frozen

- - - Dried, salted or in brine

03.08

0308.11 0308.19

0308.21 0308.29

0308.30

0308.90

000

100 200

000

100 200

100 200 300

flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.

Sea cucumbers (Stichopus japonicus,

Holothurioidea):

- -

Live, fresh or chilled

- -

Other:

- - - Frozen

- - - Dried, salted or in brine

Sea urchins (Strongylocentrotus spp.,

Paracentrotus lividus, Loxechinus albus,

Echichinus esculentus):

- -

Live, fresh or chilled

- -

Other:

- - - Frozen

- - - Dried, salted or in brine

Jellyfish (Rhopilema spp.):

- -

Live, fresh or chilled

- -

Frozen

- -

Dried, salted or in brine

Other

- -

Live, fresh or chilled

- -

Frozen

- -

Dried, salted or in brine

04.07

Birds’ eggs, in shell, fresh, preserved or cooked.

Fertilised eggs for incubation:

0407.11 000

- -

Of fowls of the species Gallus domesticus 0407.19

- -

Other:

100

- - -

Of ducks

Other fresh eggs:

0407.21 000

- -

Of fowls of the species Gallus domesticus 0407.29

- -

Other:

100

- - -

Of ducks 0407.90

Other:

100

- -

Of fowls of the species Gallus domesticus

(salted only)

200

- -

Of ducks (salted only)

07.01

Potatoes, fresh or chilled.

0701.90 000

Other

0702.00 000

Tomatoes, fresh or chilled.

07.03

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

0703.10 0703.20 0703.90 000 000 000

Onions and shallots

Garlic

Leeks and other alliaceous vegetables

07.04

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

0704.10 0704.20 0704.90 000 000

110 190 200 900

Cauliflowers and headed broccoli

Brussels sprouts

Other:

- -

Cabbages:

- - -

Round (drumhead)

- - -

Other

- -

Chinese mustard

- -

Other

07.05

Lettuce (Lactua sativa) and chicory (Cichorium spp.), fresh or chilled.

Lettuce:

0705.11 000

- -

Cabbage lettuce (head lettuce)

0705.19 000

- -

Other

Chicory:

0705.21 000

- -

Witloof chicory (Cichorium intybus var.foliosum)

0705.29 000

- -

Other

07.06

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

0706.10 000

Carrots and turnips 0706.90 000

Other

0707.00 000

Cucumbers and gherkins, fresh or chilled.

07.08

Leguminous vegetables, shelled or unshelled, fresh or chilled.

0708.10 000

Peas (Pisum sativum)

0708.20

Beans (Vigna spp., Phaeolus spp.):

100

- -

French beans

200

- -

Long beans

900

- -

Other

0708.90 000

Other leguminous vegetables

07.09

Other vegetables, fresh or chilled.

0709.20 0709.30 0709.40

0709.51 0709.59 000 000 000

000 000

Asparagus

Aubergines (egg-plants)

Celery other than celeriac

Mushrooms and truffles:

- -

Mushrooms of the genus Agaricus

- -

Other 0709.60

Fruits of the genus Capsicum or the genus

Pimenta:

200

- -

Chillies (fruits of genus Capsicum)

900

- -

Other 0709.70 000

Spinach, New Zealand spinach and orache spinach (garden spinach)

Other:

0709.91 000

- -

Globe artichokes 0709.92 000

- -

Olives 0709.93 000

- -

Pumpkins, squash and gourds (Cucurbita spp.)

0709.99

- -

Other:

100

- - -

Sweet corns

200

- - -

Lady’s fingers

900

- - -

Other

07.10

Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

0710.10 000

Potatoes

Leguminous vegetables, shelled or unshelled:

0710.21 000

- -

Peas (Pisum sativum)

0710.22 000

- -

Beans (Vigna spp., Phaseolus spp)

0710.29 000

- -

Other 0710.30 000

Spinach, New Zealand spinach and orache spinach (garden spinach)

0710.40 000

Sweet corn 0710.80 000

Other vegetables 0710.90 000

Mixtures of vegetables

07.11

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

0711.20

Olives:

900

- -

Other (in brine only)

0711.40

Cucumbers and gherkins:

900

- -

Other (in brine only)

Mushrooms and truffles 0711.51

- -

Mushrooms of the genus Agaricus:

900

- - -

Other (in brine only)

0711.59

- -

Other:

900

- - -

Other (in brine only)

0711.90

Other vegetables; mixtures of vegetables; (in brine only)

100

- -

Sweet corn

- -

Fruits of the genus capsicum or the genus

Pimenta:

210

- - -

Chillies (fruits of genus Capsicum)

290

- - -

Other

- -

Other:

990

- - -

Other

07.13

Dried leguminous vegetables, shelled, whether or not skinned or split.

0713.10 000

Peas (Pisum sativum)

0713.40 000

Lentils (Dhall)

07.14

0714.10

Manioc (cassava) :

100

- -

Dried chips

200

- -

In the form of pellets

900

- -

Other 0714.20 000

Sweet potatoes 0714.30 000

Yams (Diocorea spp.)

08.01

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.

- Coconuts:

0801.11 000

- - Desiccated 0801.12 000

- - In the inner shell (endocarp)

0801.19

- - Other:

100

- - - Young coconut

900

- - - Other

08.03

Bananas, including plantains, fresh or dried.

0803.10 000

- Plaintains 0803.90

- Other:

100

- - Pisang mas

200

- - Pisang rastali

300

- - Pisang berangan

400

- - Pisang embun

900

- - Other

08.04

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.

0804.10 000

- Dates (fresh only)

0804.20 000

- Figs (fresh only)

0804.30 000

- Pineapple (fresh only)

0804.40 000

- Avocados (fresh only)

0804.50

- Guavas, mangoes and mangosteens:

100

- - Guavas (fresh only)

200

- - Mangos (fresh only)

300

- - Mangosteens (fresh only)

08.05

Citrus fruit, fresh or dried.

0805.10

- Oranges:

100

- - Fresh 0805.20

- Mandarins (including tangerines and satsumas);

clementines, wilkings and similar citrus hybrids:

- - Mandarins (including tangerines and satsumas):

110

- - - Fresh

900

- - Other (fresh only)

0805.40 000

- Grapefruit including pamelos (fresh only)

0805.50

- Lemons (Citrus limon, Citrus limonum) and limes

(Citrus arantifolia, Citrus latifolia):

100

- - Lemons (Citrus limon, Citrus limonum) (fresh only)

200

- - Lime (Citrus aurantifolia. Citrus latifolia) (fresh only)

0805.90 000

- Other (Citrus microcarpa) (fresh only)

08.06

Grapes, fresh or dried.

0806.10 000

- Fresh

08.07

Melons (including watermelons) and pawpaws

(papayas), fresh.

- Melons (including watermelons):

0807.11 000

- - Watermelons 0807.19 000

- - Other 0807.20

- Papaws (papayas):

100

- - Mardi backcross solo (betik solo)

900

- - Other

08.08

Apples, pears and quinces, fresh.

0808.10 000

- Apples 0808.30 000

- Pears 0808.40 000

- Quinces

08.09

Apricots, cherries, peaches

(including nectarines), plums and sloes, fresh.

0809.10 000

- Apricots

- Cherries 0809.21 000

- - Sour cherris (prunus ceranus)

0809.29 000

- - Other 0809.30 000

- Peaches, including nectarines 0809.40

- Plums and sloes:

100

- - Plums

200

- - Sloes

08.10

Other fruit, fresh.

0810.10 000

- Strawberries 0810.20 000

- Raspberries, blackberries, mulberries and longan-berries 0810.30 000

- Black, white or red currants and gooseberries 0810.40 000

- Cranberries, bilberries and other fruits of the genus

Vaccinium 0810.50 000

- Kiwifruit 0810.60 000

- Durians

0810.70 000

- Persimmons 0810.90

- Other:

- - Tropical fruit:

110

- - - Rambutan

120

- - - Langsat

130

- - - Jackfruit (cempedak and nangka)

140

- - - Mata kucing (including longan)

150

- - - Sapodilla (ciku fruit)

160

- - - Star fruits

190

- - - Other

900

- - Other

08.13

Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this

Chapter.

0813.40

Other fruits

100

- -

Tamarinds

900

- -

Other (Assam (genus : Garcinia atroviridis)

only)

09.01

Coffee, whether or not roasted or decaffeinated;

coffee husks and skins; coffee substitutes containing coffee in any proportion.

- Coffee, roasted:

0901.21 000

- - Not decaffeinated 0901.22 000

- - Decaffeinated

09.02

Tea, whether or not flavoured.

0902.10 000

- Green tea (not fermented) in immediate packings of a content not exceeding 3kg 0902.20 000

- Other green tea (not fermented)

0902.30 000

- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg 0902.40 000

- Other black tea (fermented) and other partly fermented tea

09.04

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or on the genus Pimenta.

Pepper:

0904.11

- - Neither crushed nor ground:

200

- - -

White

300

- - -

Black

900

- - -

Other 0904.12

- - Crushed or ground:

100

- - -

White

200

- - -

Black

900

- - -

Other

0904.21

000

Fruits of the genus Capsicum or of the genus

Pimenta:

- - Dried,neither crushed nor ground 0904.22 000

- -

Crushed or ground

09.06

Cinnamon and cinnamon-tree flowers.

Neither crushed nor ground:

0906.11 000

- -

Cinnamon (Cinnamomum zeylanicum Blume)

0906.19 000

- -

Other 0906.20 000

Crushed or ground

09.07

Cloves (whole fruit, cloves and stems).

0907.10 000

Neither crushed nor ground 0907.20 000

Crushed or ground

09.08

Nutmeg, mace and cardamoms.

Nutmeg:

0908.11 000

- -

Neither crushed nor ground 0908.12 000

- -

Crushed or ground

Mace:

0908.21 000

- -

Neither crushed nor ground 0908.22 000

- -

Crushed or ground

Cardamoms:

0908.31 000

- -

Neither crushed nor ground 0908.32 000

- -

Crushed or ground

09.09

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.

Seeds of coriander:

0909.21 000

- -

Neither crushed nor ground 0909.22 000

- -

Crushed or ground

Seeds of cumin:

0909.31 000

- -

Neither crushed nor ground 0909.32 000

- -

Crushed or ground

Seeds of anise, badian, caraway or fennel;

juniper berries:

0909.61 000

- -

Neither crushed nor ground 0909.62 000

- -

Crushed or ground

09.10

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.

Ginger:

0910.11 000

- -

Neither crushed nor ground 0910.12 000

- -

Crushed or ground 0910.20 000

Saffron 0910.30 000

Turmeric (curcuma)

Other spices:

0910.91 000

- -

Mixtures referred to in Note 1(b) to this

Chapter 0910.99 000

- -

Other

10.06

Rice.

1006.10

Rice in the husk (paddy or rough):

100

- -

Glutinous rice

900

- -

Other 1006.20

Husked (brown) rice:

100

- -

Glutinous rice

900

- -

Other 1006.30

Semi-milled or wholly milled rice, whether or not polished or glazed:

100

- -

Glutinous rice

900

- -

Other 1006.40

Broken rice:

900

- -

Other 1101.00 000

Wheat or meslin flour.

11.02

Cereal flours other than of wheat or meslin.

1102.90

Other:

100

- -

Rice flour

11.06

Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of

Chapter 8.

1106.20

Of sago or of roots or tubers of heading 07.14:

100 200

- -

Of sago

- -

Of manioc (cassava)

15.08

Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

1508.90

Other:

900

- -

Other

15.11

Palm oil and its fractions, whether or not refined, but not chemically modified.

1511.90

Other:

- -

Other:

910

- - -

In packings of a weight not exceeding 20kg

15.13

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

Coconut (copra) oil and its fractions:

1513.19 000

- -

Other (for cooking oil only but excluding its solid fraction)

15.17

1517.90

Other:

- -

Other mixtures or preparations of vegetables fats or oils or of their fractions:

- - -

Liquid mixtures of preparations:

521

- - - -

In which ground-nut oil predominates

- - - -

In which palm oil predominates:

- - - - -

Other:

526

- - - - - -

In packing of a net weight of less than 20kg

561

- - - -

In which coconut oil predominates

16.05

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

Shrimps and prawns:

1605.21 000

- -

Not in airtight container (cencaluk only)

1605.29

900

- -

Other:

- - -

Other (cencaluk only)

17.01

Cane or beet sugar and chemically pure sucrose, in solid form.

Other:

1701.99 000

- -

Other (cane sugar only)

19.01

food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5%

by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

1901.10

Preparations for infant use, put up for retail sale:

- -

Of goods of headings 04.01 to 04.04:

- - -

Not containing cocoa

211 220

- - - -

Prepared milk in powder form

- - - Containing cocoa (in powder form only)

1901.90

- Other:

- - Other, of goods of heading 04.01 to 04.04

520

- - - Preparations for young children use, put up for retail sale

19.02

Pasta, whether or not cooked or stuffed (with meat or other substances)

or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.

- Uncooked pasta, not stuffed or otherwise prepared:

1902.19

- - Other:

200

- - - Rice vermicelli (bee hoon)

400

- - - Noodles (mee kuning)

900

- - - Other (laksa and kue tiaw only)

1902.30

- Other pasta:

500

- - Rice vermicelli (bee hoon)

900

- - Other (laksa and kue tiaw only)

19.05

Bread, pastry, cakes, biscuits and other bakers'

wares, whether or not containing cocoa;

communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.

1905.90

- Other:

300

- - Other bread, ship’s biscuits and other ordinary bakers’ wares, not containing added sugar, eggs, fats, cheese or fruit (plain white bread and plain wholemeal bread only)

900

- - Other (plain white bread and plain wholemeal bread only)

21.01

Extract, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté;

roasted chicory and other roasted coffee subsitutes, and extracts, essences and concentrates thereof.

- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

2101.11 000

- - Extracts, essence and concentrates 2101.20

- Extracts, essence and concentrates, of tea or maté, and preparations with a basis of these extracts, essence or concentrates or with a basis of tea or maté:

900

- - Other (tea only)

21.03

Sauces and preparations therefor;

mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

2103.90

100

Other:

- -

Sauces other than those of subheadings 2103.10 000 and 2103.20 000 (budu only)

200

- -

Belachan (blachan)

2501.00 000

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; or containing added anti-caking or free-flowing agents; sea water.

(Table salt including rock salt in any form only)

49.01

Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.

- Other:

4901.91 000

- - Dictionaries and encyclopaedias, and serial installments thereof 4901.99 000

- - Other

49.02

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.

4902.10 000

- Appearing at least four times a week (newspapers only)

4902.90 000

- Other (newspapers only)

4903.00 000

Children’s picture, drawing or colouring books.

4904.00 000

Music, printed or in manuscript, whether or not bound or illustrated.

49.05

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.

”.

- Other 4905.91 000

- - In book form

49.11

Other printed matter, including printed pictures and photographs 4911.99 300

- - - Official government publications, that is, official, parliamentary and administrative documents published in their country of origin

Amendment of Second Schedule 3.

The principal Order is amended in the Second Schedule―

(a)

by substituting for subitem 3(1) the following subitem:

“(1)

Loading, unloading, handling services or storage of goods carried or to be carried in a ship or aircraft in a port or airport by—

(a)

a port operator;

(b)

airport operator; or

(c)

any person authorized by the Minister responsible for transport.”;

(b)

in subitem 12(b)(iii), by inserting after the words “Capital Markets and

Services Act 2007 [Act 671]” the words “issued and”; and

(c)

by substituting for item 24 the following item:

“24.

The lease of sea container which conforms to the standard defined by the International Organization for Standardization, Institution of International Container Lessors or any other equivalent organization, or the lease or air container which conforms to the standards for Aircraft

Unit Load Devices defined by the International Air Transport Association

or any other equivalent organization, used or to be used for the transportation of goods.”.

Made 27 March 2015

[SULIT. KE.HF(152)860/01–2(17); Perb. R0.3865/356/1 JLD.16 (SK.3); PN(PU2)721/V]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 17(5) of the Goods and

Services Tax Act 2014]

PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR) (PINDAAN) 2015

About this p.u. (a)

Preamble

Seksyen 1

(1)

(2)

Seksyen 2

Jadual

Common questions