Seksyen 1
(2)
Perintah ini mula berkuat kuasa pada 1 September 2018.
Pengecualian daripada pembayaran cukai jualan
/akn/my/act/pua/2018/210
PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2018
- Sections
- 11
Quick answer
About this p.u. (a)
PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018 is Malaysia P.U. (A), cited as P.U. (A) 210 2018, currently marked in force and first recorded in 2018.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 35(1)(b) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
(1)
Tertakluk kepada perenggan 3, orang yang dinyatakan dalam ruang (2)
Jadual
Jadual A, Jadual B dan Jadual C dikecualikan daripada pembayaran cukai jualan ke atas barang yang dinyatakan dalam ruang (3) Jadual A, Jadual B dan Jadual C tertakluk kepada syarat yang dinyatakan dalam ruang (4) Jadual A, Jadual B dan Jadual C.
(2)
Orang yang dinyatakan dalam ruang (5) Jadual A, Jadual B dan Jadual C hendaklah mengemukakan kepada pegawai cukai jualan yang hak atau pengilang berdaftar, mengikut mana-mana yang berkenaan, sebagaimana yang diperuntukkan dalam subsubperenggan 4(a)(i) dan 4(a)(ii), suatu sijil dalam bentuk sebagaimana yang ditentukan oleh Ketua Pengarah dan ditandatangani oleh orang yang dinyatakan itu.
Takat pengecualian
3. Pengecualian yang disebut dalam perenggan 2 hendaklah diberikan sepenuhnya berkenaan dengan barang yang dinyatakan dalam ruang (3) Jadual A, Jadual B dan
Jadual
Jadual C melainkan jika diperuntukkan selainnya dalam syarat yang dinyatakan dalam ruang (4) Jadual A, Jadual B dan Jadual C.
P.U. (A) 210 3
Masa apabila pengecualian berkuat kuasa
4. Pengecualian daripada pembayaran cukai jualan atas orang tersebut hendaklah mula berkuat kuasa—
(a)
jika pengecualian itu tertakluk kepada pengemukaan sijil—
(i)
berkenaan dengan barang import, pada masa sijil tersebut dikemukakan kepada pegawai cukai jualan yang hak;
(ii)
berkenaan dengan barang pengilangan tempatan, pada masa sijil tersebut dikemukakan kepada pengilang berdaftar;
(b)
dalam hal barang import lain, apabila pegawai cukai jualan yang hak yang kepadanya barang itu telah diisytiharkan, membenarkan pengimportan barang itu;
(c)
dalam hal barang pengilangan tempatan lain, apabila barang itu dilepaskan untuk dijual atau dilupuskan selainnya melalui jualan oleh pengilang berdaftar.
Syarat lain
5. (1) Mana-mana orang yang telah diberikan pengecualian hendaklah tertakluk kepada syarat-syarat yang berikut:
(a)
apa-apa barang yang diberikan pengecualian hendaklah tidak dilupuskan, dijual, dipindahkan dalam negara atau tidak diakaunkan, dengan syarat bahawa bayaran cukai telah dibuat; dan
(b)
mana-mana orang yang diberikan pengecualian hendaklah menyimpan rekod atau akaun barang yang diimport atau dibeli dan rekod atau akaun itu tersedia untuk pemeriksaan oleh mana-mana pegawai kanan cukai jualan pada bila-bila masa.
P.U. (A) 210 4
(2)
Subperenggan (1)(a) tidak terpakai bagi orang yang dinyatakan dalam ruang (2) butiran 3 Jadual A.
(3)
Mana-mana pengilang berdaftar yang dikecualikan daripada mengenakan dan memungut cukai jualan hendaklah menyimpan rekod atau mengakaunkan barang yang dikecualikan yang telah dijual atau dilupuskan kepada mana-mana orang yang diberi pengecualian dan rekod atau akaun itu disediakan untuk diperiksa oleh mana-mana pegawai kanan cukai jualan pada bila-bila masa.
(4)
Jika apa-apa persoalan yang timbul sama ada apa-apa barang tertentu adalah atau tidak termasuk dalam kelas barang yang tertakluk kepada pengecualian, persoalan itu hendaklah diputuskan oleh Menteri.
P.U. (A) 210 5
SALES TAX ACT 2018
SALES TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX) ORDER 2018
IN exercise of the powers conferred by paragraph 35(1)(b) of the Sales Tax Act 2018
[Act 806], the Minister makes the following order:
Citation and commencement
1. (1) This order may be cited as the Sales Tax
(Persons Exempted From Payment Of Tax) Order 2018.
(2)
This Order comes into operation on 1 September 2018.
Exemption from payment of sales tax
2. (1) Subject to paragraph 3, the persons specified in column (2) of Schedule A,
Jadual
Schedule B and Schedule C are exempted from the payment of sales tax on the goods specified in column (3) of Schedule A, Schedule B and Schedule C subject to the conditions specified in column (4) of Schedule A, Schedule B and Schedule C.
(2)
The persons specified in column (5) of Schedule A, Schedule B and Schedule C shall produce to the proper officer of sales tax or the registered manufacturer, as the case maybe, as provided in subsubparagraphs 4(a)(i) and 4(a)(ii), a certificate in the form as determined by the Director General and signed by the specified persons.
Extent of exemption
3. The exemption referred to in paragraph 2 shall be granted in full in respect of the goods specified in column (3) of Schedule A, Schedule B and Schedule C unless otherwise provided in the conditions specified in column (4) of Schedule A,
Jadual
Schedule B and Schedule C.
P.U. (A) 210 6
Time when exemption operates
4. The exemption from payment of sales tax on such persons shall take effect—
(a)
where the exemption is subject to the production of a certificate—
(i)
in respect of imported goods, at the time when the said certificate is produced to the proper officer of sales tax;
(ii)
in respect of locally manufactured goods, at the time when the said certificate is produced to the registered manufacturer;
(b)
in the case of other imported goods, when the proper officer of sales tax to whom the goods have been declared, permits the importation of such goods;
(c)
in the case of other locally manufactured goods, when the goods are released for sales or disposed of otherwise than by sales by the registered manufacturer.
Other conditions
5. (1) Any person who has been granted exemption shall be subject to the following conditions:
(a)
any goods given exemption shall not be disposed of, sold, transfered locally or not accounted for, on the condition that the payment of the tax has been made; and
(b)
any person given exemption shall keep records or accounts of the goods imported or purchased and the records or accounts are made available for inspection by any senior officer of sales tax at any time.
P.U. (A) 210 7
(2)
Subparagraph (1)(a) shall not apply to the person specified in column (2)
of item 3 of Schedule A.
(3)
Any registered manufacturer exempted from charging and collecting sales tax shall keep records or accounts of the goods exempted which have been sold or disposed of to any person granted exemption and the records or accounts are made available for inspection by any senior officer of sales tax at any time.
(4)
If any question arises as to whether any particular goods are or are not included in the class of goods subject to exemption, such question shall be decided by the Minister.
Jadual
JADUAL A/SCHEDULE A
(1)
Item
(2)
Persons
(3)
Goods Exempted
(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 or purchased from a registered manufacturer 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 di-Pertua
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 or purchased from a registered manufacturer for the personal or official use of the Ruler,
Ruling Chiefs or Yang di-Pertua Negeri;
(b)
that in respect of motor cars, the quantity does not exceed in number from those decided by the Rulers in Council.
The officer designated by the Ruler, Ruling Chiefs or
Yang di-Pertua Negeri 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 manufacturer by the
Department concerned;
The Head of Department or such other officer nominated by him as the
Director
General may approve
8
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(b)
that they are used solely by the Department concerned;
(c)
that their cost is charged to a departmental vote appearing in the Federal or State
Estimates and are not purchased out of a any other funds.
4.
The Importer
All goods excluding petroleum and motor cars
(a)
That the goods are imported for supply to any
Federal or State Government Department;
(b)
that they will be used solely by the
Government Department concerned;
(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;
(d)
that every application for exemption is accompanied by a certificate from the Head of the relevant Department that the goods are authorised to be imported on his behalf.
The Head of Department or such other officer nominated by him as the
Director
General may approve
9
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(e)
that the goods are to be purchased and supplied to Federal and State department at a price exclusive of sales tax in accordance with the term of contract.
5.
Any person approved by the Director General
All goods excluding petroleum and motor cars
(a)
the goods are purchased from a registered manufacturer for supply to any Federal or
State Government Department in Malaysia;
(b)
that the Head of Department certifies in writing to the Senior Officer of Sales Tax—
(i)
that the goods are to be purchased and supplied to his department at a price exclusive of sales tax in accordance with the terms of contract;
(ii)
that they are used solely by the
Government Department concerned and are not sold or otherwise disposed of except as sanctioned by him;
The Head of Department or such other officer nominated by him as the
Director
General may approve
10
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(iii)
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.
6.
Any local authority
All goods excluding motor cars and petroleum
(a)
That the goods are imported or purchased from a registered manufacturer by the local authority concerned;
(b)
that they are used solely by the local authority concerned and are not sold or otherwise disposed of except after payment of sales tax;
(c)
that their cost is charged to a vote appearing in the Local Authority’s Estimates and are not purchased out of any other funds.
The Head of the Local
Authority or any officer nominated by him and approved by the Director
General 7.
The Importer
All goods excluding motor cars and petroleum
(a)
That the goods are imported for supply to any local authority;
(b)
that they will be used solely by the local authority concerned and are not sold or otherwise disposed of except after payment of
The Head of the Local
Authority or any officer nominated by him and approved by the Director
General
11
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by sales tax;
(c)
that their cost is charged to a vote appearing in the Local Authority’s Estimates and are not purchased out of any other funds;
(d)
that every application for exemption is accompanied by a certificate from the Head of the Local Authority concerned that the goods are authorised to be imported on his behalf and are for supply to his local authority at a price exclusive of the sales tax in accordance with the term of contract.
8.
Any person approved by the Director General
All goods excluding motor cars and petroleum
(a)
That the goods are purchased from a registered manufacturer for supply to any local authority;
(b)
that the Head of the local authority certified in writing to the Senior Officer of Sales Tax—
(i)
that the goods are to be purchased and supplied to his local authority at a price exclusive of sales tax in accordance with the term of contract;
The Head of the Local
Authority or any officer nominated by him and approved by the Director
General
12
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(ii)
that they will be used solely by the local authority concerned and are not sold or disposed of except after payment of sales tax;
(iii)
that their cost is charged to a vote appearing in his
Local
Authority’s
Estimates and are not purchased out of any other funds.
9.
Malaysian Armed Forces
Petroleum
(a)
That the petroleum are for the official use of the said Forces;
(b)
that their costs are charged to a departmental vote appearing in the Federal Estimates and that they are not purchased out of any other funds.
The person approved by the
Director General 10.
Authorised statutory bodies to carry out research activities
Goods excluding petroleum and motor car used for the purpose of research activities
(a)
Authorised statutory bodies shall be specified by the Director General;
(b)
that the goods are imported or purchased from a registered manufacturer, for the use
Head of the statutory bodies
13
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by of the Authorised statutory bodies for research purpose only;
(c)
that they are used solely by the Authorised statutory bodies concerned and are not sold or otherwise disposed of except after payment of sales tax;
(d)
that their cost is charged to a vote appearing in the Authorised statutory bodies’s
Estimates and are not purchased out of any other funds.
11.
Public higher education institution registered under the Education Act 1996, Universities and
University Colleges Act 1971
[Act 30]
and
University
Teknologi
MARA Act 1976 [Act 173]
All goods excluding motor car and petroleum
(a)
That the goods are imported or purchased from registered manufacturer by the
University or University College concerned;
(b)
that they are used by the University or
University College concerned for its own activities;
(c)
that they are not sold except after payment of sales tax.
The Vice Chancellor or such other officer authorized by him
14
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 12.
The Importer
All goods excluding motor car and petroleum equipment and materials
(a)
That the goods are imported for supply to any
University or University College appearing in column (2) of item 11 of this order;
(b)
that they will be be used by the University or
University College concerned for it own activities;
(c)
that every application for exemption is accompanied by a certificate from the Head of such relevant University or University
College that the goods are authorised to be imported on his behalf and for supply to his
University or University College at a price exclusive of sales tax in accordance with the term of contract.
The Vice Chancellor or such other officer authorized by him 13.
Any person approved by the Director General
All goods excluding motor car and petroleum
(a)
That the goods are purchased from a registered manufacturer for supply to any
University or University College appearing in column (2) of item 11 of this Order;
The Vice Chancellor or such other officer authorized by him
15
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(b)
that the Head of such University or University
College certifies in writing to the Senior
Officer of Sales Tax—
(i)
that the goods are to be purchased and supplied to his University or
University College at price exclusive of sales tax in accordance with the terms of contract;
(ii)
that they are used by his University or
University College concerned for its own activities;
(iii)
that they are not sold except after payment of sales tax.
14.
Persons accorded with—
(a)
diplomatic privilages under—
(i)
the Diplomatic
Privilages
All goods excluding petroleum
(a)
That the goods are purchased, imported or acquired from a registered manufacturer or from a licensed warehouse approved by the
Director General;
The officer designated by such diplomatic missions.
16
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(Vienna
Convention) Act 1966 [Act 636];
or
(ii)
the Consular
Relations
(Vienna
Convention) Act 1999 [Act 595];
or
(b)
privileges and immunites under the International
Organization
(Privileges and
Immunites) Act 1992
[Act 485].
(b)
that the goods are imported, purchased or acquired for the official use for embassy, consular office and international organization.
15.
Any person entering
Malaysia
Used portable articles excluding household effects
(a)
That the articles are imported on his person or in his baggage;
(b)
that the articles are imported for his regular and private use;
Certificate not required
17
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(c)
that the articles have been in the regular and private use of that person for such period prior to their importation; and
(d)
that the goods are identified to the satisfaction of the proper officer of customs.
16.
Any person entering
Malaysia
(other than designated area)
(a)
Wine, spirits, beer or malt liquor not exceeding 1 litre in all;
(b)
Tobacco not exceeding 225 grams (equivalent to 200 cigarettes);
(c)
new apparels not exceeding 3 pieces;
(d)
new footwear not exceeding one pair;
(e)
food preparations to a total value not exceeding RM150.00;
(a)
That the articles are imported on or in the baggage of the importer;
(b)
that the importer satisfies the proper officer of customs that he is either—
(i)
not normally resident in Malaysia and intends to visit Malaysia for a period of not less than 72 hours;
(ii)
normally resident in Malaysia and is returning after an absence from Malaysia of not less than 72 hours
(c)
that in respect of items (a) and (b) in column (3), if the person imports in excess of the quantity or value of goods exempted, he
Certificate not required
18
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(f)
new portable electrically or battery operated appliances for personal care and hygiene not exceeding 1
unit each;
(g)
all goods other than that specified in this column, excluding tyres and tubes, to a total value not exceeding
RM500.00;
(h)
goods listed under
Jadual
Schedule A of the Sales
Tax (Goods Exempted
From Sales Tax)
Order 2018.
shall be liable to pay customs duty on the excess only based on the prevailing rate imposed;
(d)
that in respect of items (c) to (f) in column (3), if the person imports in excess of the quantity or value of goods exempted, he shall be liable to pay tax on the excess only at a flat rate of 10% ad valorem.
17.
Any person entering
Malaysia from designated area
(a)
Wine, spirit, beer or malt liquor not exceeding 1 litre in all;
(a)
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;
Certificate not required
19
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(b)
tobacco product not exceeding 225
grams
(equivalent to 200 stick of cigarettes);
(c)
new apparels not exceeding 3 pieces;
(d)
new footwear not exceeding one pair;
(e)
food preparations to a total value not exceeding RM150.00;
(f)
new portable electrically or battery operated appliances for personal care and hygiene not exceeding 1
unit each;
(g)
all goods other than that specified in this column, excluding tyres and
(b)
that in the case of Langkawi or Tioman, the person satisfies the proper officer of customs that he has visited Langkawi or Tioman for a period of not less than 48 hours;
(c)
that in respect of items (a) and (b) in column
(3)
, if the person imports in excess of the quantity or value of goods exempted, he shall be liable to pay tax on the excess only;
(d)
that in respect of items (c) to (g) in column (3), if the person imports in excess of the quantity or value of goods exempted, he shall be liable to pay tax on the excess only at a flat rate of 10% ad valorem.
20
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by tubes, to a total value not exceeding
RM500.00;
(h)
goods listed under
Jadual
Schedule A of the Sales
Tax (Goods Exempted
From Sales Tax) Order 2018.
18.
Foreign travel writers and journalists
Equipment normally used by travel writers and journalists
(a)
That the goods are identifiable, to the satisfaction of the Director General, to be normally used by travel writers and journalists in the course of their work;
(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 the completion of such work.
The importer 19.
A member of a visiting force or civilian component
One motor car
(a)
That the motor car is imported or purchased from a registered manufacturer for his personal use and that of his dependants;
The member of a visiting force or civilian component
21
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(b)
that the motor car is imported or purchased at the time of, or within a period of three months after his entry into Malaysia;
(c)
that the exemption applies to the importation or purchase of one motor car only;
(d)
that he is not entitled to the exemption unless he is serving on full pay and for the time being in Malaysia, but not domiciled therein;
(e)
that the exemption shall cease to have effect if the motor vehicle is transferred to a person other than a member of a force;
(f)
that at the time of importation or purchase of the motor car, he submits to the proper officer of customs or a registered manufacturer, a signed certificate.
(g)
that for the motor car, immediately after importation or purchase, is registered in his name, with the Office of the Register and
22
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
Inspector of Motor Vehicles concerned;
that for the purpose of this exemption ‘force’,
‘civilian component’ and ‘dependant’ shall have the same meaning respectively as in the
Agreement between the Government of the United
Kingdom of Great Britain and Northern Ireland and the Government of Malaysia, on external defence and mutual assistance signed at Kuala
Lumpur on 12th day of October 1957.
20.
The driver or rider
One motor vehicle of any description, registered in and transported from Labuan or
Langkawi and subsequently returned to
Labuan or
Langkawi
(a)
That the motor vehicle has been registered by the Road Transport Department of
Malaysia;
(b)
that the motor vehicle is registered by the proper officer of customs at Labuan or
Langkawi at the time of transportation;
(c)
that the motor vehicle may only be landed at a customs port in the Principal Customs Area;
(d)
that the motor vehicle may remain in the
Principal Customs Area for a period not exceeding 90 days in a year.
The driver or rider and to be approved by the Director
General
23
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(e)
that immediately on its return from the
Principal Customs Area the motor vehicle shall be produced to the proper officer of customs at Labuan or Langkawi, as the case may be;
(f)
that the Director General may impose any other conditions as he may deem fit and security as determined by the Director
General is furnished to Customs for the return of the motor vehicle to Labuan or
Langkawi.
21.
The Owner
One motor vehicle falling under headings 87.03
and 87.11 of the prevailing
Customs
Duties
Order imported from all countries, including Labuan, Langkawi and Tioman
(a)
That the motor vehicle is identified to the satisfaction of the proper officer of Customs;
(b)
that the motor vehicle was assembled in the
Principal Customs Area;
(c)
that the motor vehicle is for personnel use and not for commercial use;
The Owner
24
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(d)
that the motor vehicle has been registered in the owner’s name in the said country for a period of not less than six months;
(e)
that the owner of the motor vehicle has transferred his residence from the said country to the principal customs area;
(f)
that the owner of the motor vehicle has been a resident in the said country for more than one year;
(g)
that the owner will not dispose of the said motor vehicle within six months from the date of payment of sales tax;
(h)
that the owner pays sales tax on the value of the motor vehicle calculated as the sum of—
(i)
the value of such vehicle for the purposes of customs duty ascertained in accordance with the Customs
Act 1967;
25
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(ii)
the amount of excise duty actually paid.
22.
The Importer
One motor vehicle of any description or one motor cycle
(a)
That it has been registered by the
Road Transport Department of Malaysia; and
(b)
any other conditions as the Director General may deem fit to impose.
(a)
The Importer;
(b)
certificate is not required in the case of a motor vehicle or motor cycle driven or ridden by the importer 23.
Foreign nationals 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 excluding motor vehicles or motor cycles registered in
Labuan or
Langkawi and transported to the Principal
Customs Area
(a)
That is has been registered by the authority responsible for registering or licensing of motor vehicles in any foreign country;
(b)
that it will be exported within three months of the date of import;
(a)
The importer;
(b)
Certificate is not required in the case of a motor vehicle or motor cycle driven or ridden by the importer
26
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(c)
tax shall be levied and paid if the motor vehicle or motor cycle is sold, disposed of or there is a change of ownership; and
(d)
any other conditions the Director General may deem fit to impose.
24.
Any person importing goods using—
air courier service
All goods excluding cigarettes, tobacco and intoxicating liquor
(a)
That the goods are imported by any person using air courier service—
(i)
through the following international airports:
(A)
Kuala Lumpur International Airport,
Selangor;
(B)
Sultan Abdul Aziz Shah Airport,
Selangor;
(C)
Penang International Airport, Penang;
(D)
Senai International Airport, Johore;
Certificate not required
27
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(E)
Kota Kinabalu International Airport,
Sabah; or
(F)
Kuching International Airport,
Sarawak; and
(ii)
that the goods imported are of a total value not exceeding RM500.00 per consignment.
25.
Any international airline
Ground equipment, instructional materials and training aids
(a)
That the goods are imported or purchased from a registered manufacturer, solely for use either as ground equipment within the limits of an international airport in connection with the establishment or maintenance of any international service operated by the airline, or as instructional material and training aids for use in connection with technical training of ground and flight personnel required to establish and maintain such international service;
The person approved by the
Director General
28
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(b)
that the goods shall be subject to such conditions as the Director General may deem fit to impose.
26.
Any international airline entitled under the provisions of an
Air
Services
Agreement entered into with the
Government of Malaysia to exemption from customs duty on goods imported for the use of the airline
Spare parts, regular equipment and stores for aircraft
(a)
That the goods are imported or purchased from a registered manufacturer solely to be used by and in aircraft of an international airline departing to a destination outside
Malaysia;
(b)
that the goods shall be subject to such conditions as the Director General may deem fit to impose.
The person approved by the
Director General 27.
(a)
Malaysia Airlines
Berhad;
(b)
Maswings Sdn.
Bhd.;
(c)
Firefly Sdn. Bhd.;
(a)
Ground equipment and instructional materials;
(b)
training aids;
(c)
spare parts;
(d)
equipment for aircraft;
(a)
That the goods are imported or purchased from a registered manufacturer solely to be used either as ground equipment within the limits of any airport in connection with the establishment or maintenance of an international or domestic service operated by the airline, as instructional material and training aids for use in connection with
The person approved by the
Director General
29
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(d)
Air Asia X Sdn Bhd;
(e)
MAB Kargo Sdn.
Bhd.;
(f)
Aero Darat Sdn.
Bhd;
(g)
Malindo Airways
Sdn Bhd;
(h)
Air Asia Berhad
(e)
store for aircraft technical training of ground and flight personnel required to establish and maintain such international or domestic service; that the goods shall be subject to such conditions as the Director General may deem fit to impose.
(b)
that the goods shall be subject to such conditions as the Director General may deem fit to impose.
28.
Malaysia Airlines Berhad
All goods and equipment used directly in aircraft
(a)
That goods are imported or purchased from a registered manufacturer solely to be used by and in aircraft of Malaysia Airline Berhad, or to be supplied to any designated international airline;
(b)
that the goods shall be subject to such conditions as the Director General may deem fit to impose.
The person approved by the
Director General
30
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 29.
(a)
AirAsia X Sdn. Bhd.
(b)
Air Asia Berhad
All goods including intoxicating liquor, tobacco and cigarettes
(a)
That the goods are imported or purchased from a registered manufacturer solely to be used by or for sale by and in aircraft in its international flight;
(b)
that the goods shall be subject to such conditions as the Director General may deem fit to impose.
The person approved by the
Director General 30.
The Importer
Goods found to be deficient on a survey
(a)
That the goods imported are found to be deficient in any container, receptacle or package on a survey made in accordance with the prevailing Customs Regulations;
(b)
that the goods are destroyed or disposed of in the manner directed and supervised by a proper officer of customs;
(c)
the survey certificate in accordance with the prevailing Customs Regulations to be produced to the proper officer of customs.
The importer
31
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 31.
Any contractor engaged in shipbuilding in
Malaysia
Accessories and equipment for fitting in vessels
(a)
That accessories and equipment for fitting in the vessel, are imported, purchased or acquired by such contractor from a supplier approved by Director General or registered manufacturer;
(b)
that the accessories and equipment will be fitted and exported as part of the vessel on its completion;
(c)
that the accessories and equipment are approved by Director General;
(d)
that the vessel will be registered outside
Malaysia;
(e)
that security as determined by the Director
General is furnished to Customs for the re-export of the goods.
The person approved by the
Director General 32.
The Importer
Goods excluding cylinders for use with liquefied and compressed gases,
(a)
That the export and re-import are registered by the proper officer of customs;
The Importer
32
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by re-imported after having been exported temporarily for use abroad
(b)
that the goods are re-imported within twelve months from the date of export;
(c)
that the goods are identified to the satisfaction of the proper officer of customs;
(d)
that the goods are tax-paid at the time of export and that no claim of drawback of sales tax has been made and granted at the time of export.
33.
The Importer
Goods imported temporarily and subsequently re-exported
(a)
That the goods are re-exported within three months or such further period as the
Director General may allow;
(b)
that security for the amount of sales tax leviable on the goods is furnished to the satisfaction of the proper officer of customs.
The importer 34.
The Importer
Goods imported from any country, transported from
(a)
That the goods are imported and re-exported, transported or moved by the same route; or
The Importer
33
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
Free Industrial Zone or Labuan or moved from a licensed manufacturing warehouse under section 65A of the
Customs Act 1967 for repair and subsequently re-exported, transported or moved.
(b)
that the import and re-export, transported or moved 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;
(d)
that security as determined by the proper officer of customs is furnished to the amount of the duty on the goods imported;
(e)
that the goods are re-exported within three months or such other period as the Director
General may allow.
35.
The Importer
Locally manufactured taxable goods, excluding petroleum exported and subsequently re-imported for reprocessing
(a)
That the goods are identified to the satisfaction of the proper officer of customs;
(b)
that the goods are re-imported within twelve months from the date of export;
(c)
that the goods will be returned directly to the registered manufacturer for reprocessing;
The Importer
34
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(d)
that security as determined by the proper officer of customs is furnished to the amount of the duty on the goods re-imported;
(e)
that the goods are re-exported within three months or such other period as the
Director General may allow after reprocessing.
36.
The Importer
Goods exported to any country, transported to Free
Industrial Zone or Labuan or moved to a licensed manufacturing warehouse under section 65A of the
Customs Act 1967 for repair and subsequently reimported or returned.
(a)
That the goods are exported, transported or moved and re-imported or returned by the same route; or
(b)
if re-imported or returned by any other route, export documents endorsed by the export station are produced to the proper officer of customs at the place of re-import certifying that the goods were exported, transported or moved for repair and are being re-imported or returned;
(c)
that the export transported or moved and re-imported or returned are registered by the proper officer of customs at the time of
The Importer
35
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by export and re-import;
(d)
that the goods are identified to the satisfaction of the proper officer of customs;
(e)
that a certificate is produced from the repairer to the effect that new parts have not or have been added, as the case may be;
(f)
that where new parts have been added, the exemption granted under this item shall operate only in respect of the remaining original parts of the article re-imported, and tax shall be contingent upon the repairer certifying the details and values of the individual new parts added and upon payment of the appropriate duty in the new parts that have been added;
(g)
that the goods are re-exported within three months or such other period as the Director
General may allow.
36
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 37.
The Importer
Tax paid goods excluding petroleum exported and subsequently re-imported
(a)
That the goods are identified to the satisfaction of the proper officer of customs;
(b)
that no claim of drawback or remission of sales tax has been made and granted at the time of export;
(c)
that the goods are re-imported within twelve months from the date of export.
The Importer 38.
Manufacturer in the
Principal Customs Area
All goods transported to a Free
Industrial Zone or moved to a licensed manufacturing warehouse or 65A of the
Customs
Act 1967
for subcontract work and subsequently re-imported or returned
(a)
That prior approval of the Director General must be obtained by the manufacturer;
(b)
that the goods belong to a category that has been approved by the Director General;
(c)
that the said goods are exported or moved and re-imported or moved by the same route;
(d)
that the said manufacturer shall furnish not later than the 10th of each month to the customs a return in such form and manner as the Director General may determined;
The Manufacturer
37
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(e)
that in issuing such approval the Director
General may impose such conditions as he may deem necessary.
39.
The Importer
Pallets, slings, empty containers including bottles, drums, flexi-bags, cylinders and other reusable, packaging material exported and subsequently re-imported
That the proper officer of customs is satisfied that the pallets and empty containers are used for the transportation of goods.
The Importer 40.
The Importer
Empty containers including bottles, drums, flexibags and cylinders and other reusable, packaging material imported for the purpose of refilling with goods and subsequently re-exported
That the goods are identified to the satisfaction of the proper officer of customs.
The Importer 41.
The Importer
Filled containers including bottles, drums, flexi-bags cylinders and other reusable, packaging material, on their second and subsequent
(a)
That the importer pay sales tax only on the contents,
(b)
that the goods are identified to the
The Importer
38
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by importation in the case of foreign manufactured containers, imported with their contents intended for local use and subsequently re-exported empty satisfaction of the proper officer of customs.
42.
The Importer
Trophies, medals and other similar awards
(a)
That the importer satisfies the Director
General that the trophies, medals and other similar awards were won abroad or are to be contested for within three months of the date of importation sporting, academic or other competitions to be held in Malaysia;
(b)
that the trophies, medals and other similar awards imported must be appropriately inscribed or engraved before importation.
The Importer 43.
Any Importer
All goods in transit
(a)
That proper officer of customs is satisfied that the goods are in transit to a destination outside Malaysia; and
(b)
that the security as determined by the proper officer of customs as may be required to be furnished.
Certificate not required
39
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 44.
Bona fide ship and boat builders and repairers as approved by the
Secretary General to the
Treasury
Materials and equipment use directly for the construction or repairing of vessels
(a)
That the goods have been approved by the
Secretary General to the Treasury and are imported or purchased from a registered manufacturer by the said Bona fide ship and boat builders and repairers;
(b)
that the said goods are used solely and directly in the construction or repairing of vessels by the said Bona fide ship and boat builders and repairers at their premises or at such other places as approved by the Director
General and such goods are stocked at the said premises under such conditions as may be imposed by the Director General;
(c)
shall furnish not later than the tenth day of each month to the Treasury and Customs a return in such form and manner as the
Director General may determine.
The person approved by the
Director General 45.
Petroleum upstream operator
Materials and equipment used directly for petroleum and gas upstream operations
(a)
That the petroleum upstream operator is approved by the Director General;
The head of the approved petroleum upstream operator or other person authorised by him.
40
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(b)
that the materials and equipment has been approved by the Secretary General to the
Treasury;
(c)
that the materials and equipment are used solely and directly in petroleum upstream operations which includes exploration;
drilling and production;
(d)
that the materials and equipment are obtained from Asian Supply Base Sdn. Bhd., at
Rancha-Rancha, Labuan and those depots licensed under sections 65 and 65A of the
Customs Act 1967;
(e)
that, for the materials and equipment which cannot be acquired from the depots mentioned in conditions (iv) approval of the
Director General shall be obtained in order to acquire them from other sources.
46.
Persons supplying services related to petroleum upstream activities
Raw materials and components which will be used directly for the production of the following
(a)
That the person is approved by the Director
General;
(b)
that the raw materials and components
The head of the approved petroleum upstream operator or other person authorised by him.
41
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by finished products—
(a)
living quarters or accommodation modules;
(b)
production modules and all other modules;
(c)
jacket structures including vent boom, flareboom, helideck, conductors and piles;
(d)
mooring system;
(e)
pipe coating imported or purchased has been approved by the Secretary General to the Treasury;
(c)
that the raw materials and components imported or purchased are used solely and directly for the purpose of production related to upstream activities at the approved person’s premises or at such other places as approved by the Director General;
(d)
that the said raw materials and components shall not be sold or otherwise disposed of except as sanctioned by the Director General;
(e)
that the said raw materials and components are stocked at the approved person’s premises under such conditions as may be imposed by the Director General;
(f)
that upon claiming exemption, the person shall furnish the original document issued by the upstream petroleum company to confirm that it has acquired the contract from the said person, together with the list of raw materials and components required under the said contract;
42
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(g)
any other conditions as the Director General may deem fits to impose.
47.
Petroliam
Nasional
Berhad (PETRONAS) or any company authorized by PETRONAS
(a)
Machinery, equipment, tanks and spare parts which will be used directly for the construction and maintenance of the plants in the RAPID complex;
(b)
Materials used directly for the construction and maintenance of plants in the RAPID complex;
(c)
Safety and environmental protection equipment used for the refinery and petrochemical plants in the RAPID complex
(a)
The authorized company is approved by the
Director General;
(b)
that the goods are imported by the said companies as approved by the Director
General;
(c)
that the goods shall not be sold or otherwise disposed of (except after the payment of sales tax) as approved by the Director General.
(a)
Chairman of Petroliam
Nasional
Berhad
(PETRONAS) or other person authorised by him; or
(b)
Head of the company or any other person authorised by him.
43
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 48.
Petroliam
Nasional
Berhad (PETRONAS) or any company authorized by PETRONAS
Raw materials and consumable items used directly in the production activities of plants in the
RAPID complex
(a)
The authorized company is approved by the
Director General;
(b)
that the goods are imported by the said companies as approved by the Director
General;
(c)
that the consumable items is specified by the
Director General;
that the goods shall not be sold or otherwise disposed of (except after the payment of sales tax) as approved by the Director General.
(a)
Chairman of Petroliam
Nasional
Berhad
(PETRONAS) or other person authorised by him; or
(b)
Head of the company or any other person authorised by him 49.
Any importer
All goods
(a)
That the goods are imported or removed from special area or designated area to Inland
Clearance Depoh under Section 65E of
Customs Act 1967;
(b)
that the proper officer customs is satisfied that the goods are transported to Inland
Clearance Depoh.
No certificate required
44
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 50.
The Manufacturer or
Importer
Samples of all goods taken by senior officer of sales tax and proper officer of customs or any officer of any public body for regulatory and enforcement purpose.
(a)
That appropriate endorsement is made by the senior officer of sales tax in the relevant records book or the appropriate endorsement is made by the proper officer of customs in the relevant import declaration form;
(b)
that the samples taken shall be disposed of in such manner as the Director General shall direct.
Certificate not required 51.
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;
(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
Approval by the Director
General
45
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by the Director General may determine;
(d)
that written authorisation for their import from the Director General is produced to the proper officer of sales tax;
(e)
that in issuing such authorisation the Director
General may impose such other conditions as he may deem necessary.
52.
The Importer
Goods imported for the purpose of evaluation or testing
(a)
That it is shown to the satisfaction of the
Director General that such goods are imported solely for the purpose of evaluation or testing by a Federal or State Government
Department or a Statutory Body;
(b)
that every application for exemption is accompanied by a certificate from the head of the relevant Department or Statutory Body certifying that the goods are imported solely for evaluation or testing;
(c)
that after evaluation or testing, as the case may be, such goods shall be disposed of in
The Importer
46
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by such manner as the Director General shall direct.
53.
Any person approved by the Director General
Packing and packaging materials
(a)
That the goods are imported or purchased from a licensed manufacturer;
(b)
that the goods are used solely for the packing or packaging of fresh eggs, fresh vegetables, fresh fruits, aquatic plants, aquarium marine life or cut flowers and then exported;
(c)
that the goods shall not be sold or otherwise disposed of in Malaysia;
(d)
that the person shall pay all the taxes on the goods that cannot be accounted for.
The person approved by the
Director General 54.
Any manufacturer in a free zone established under the Free Zones Act 1990
All goods partially manufactured in a free zone
(a)
That the goods are partially manufactured in a free zone;
(b)
that the goods are imported for further manufacture or to complete its manufacture
The person approved by the
Director General
47
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by by any person who is not licensed under the
Sales Tax Act 1972;
(c)
that the person who is to further manufacture or to complete the manufacturing of the goods is approved by the Director General to do so;
(d)
that the goods imported shall without delay be acquired back by the manufacturer from the person who has further manufactured or completed its manufacture and be exported into the free zone;
(e)
that security equivalent to the amount of sales tax payable on the goods shall be given to the Director General.
55.
Any manufacturer in
Principal Customs Area endorsed by MIDA
Machinery, equipment and spare parts
(a)
That the goods belong to a category that has been approved by the Secretary General of
Treasury;
(b)
that the goods are imported or purchased from a Licensed Manufacturing Warehouse,
Bonded Warehouse or Free Zone or a manufacturer approved by the Director
The manufacturer
48
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
General;
(c)
that the goods are new and unused;
(d)
that the goods are used directly in the manufacture of finished goods at the approved manufacturers’ premises;
(e)
that the goods are placed at all times at the approved manufacturers’ premises;
(f)
that the goods are not sold, transferred, exported or taken out of the approved manufacturers’ premises without the approval of the Director General of Customs;
(g)
that the manufacturer shall pay all the taxes on any goods that cannot be accounted for;
(h)
for the purposes of disposal, transfer, sale, export and donation of goods, that has been granted tax exemption, the manufacturer must obtain written permission from the
Director General of Customs subject to the
49
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by following conditions:
(i)
for the goods which are less than 10
years old from the date of import or purchases:
(A)
the manufacturer shall pay all taxes based on the item description and the rate of duty as in the prevailing
Customs Duties Order and Sales Tax
(Rate of Tax) Order 2018; and
(B)
for goods to be sold as scraps as imposed by Director General of
Customs, the manufacturer shall pay all taxes based on the rate of tax under the scraps tariff code (if any)
(ii)
for the goods that has achieved economic lifespan of 10 years or more, the manufacturer is exempted from tax involved and is not required to pay back the tax which was exempted.
(i)
any other conditions as the may deem fit to impose.
50
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 56.
Registered Manufacturer
All goods, exported from
Malaysia
That the exportation is supported by Customs
Form No. 2 and other documents if required by the
Director General.
Certificate not required 57.
Any person approved by the Director General
All locally manufactured goods for export
(a)
That the goods are purchased from a registered manufacturer;
(b)
that the goods be exported within 6 months from the date of purchase;
(c)
that the goods shall not be sold or otherwise disposed of in Malaysia except as sanctioned by the Director General and upon payment of the appropriate tax;
(d)
that the person approved shall pay all the taxes on any goods that cannot be accounted for;
(e)
that if the goods are not exported within six (6) months from the date of purchase the person approved shall be liable to pay all the taxes on the goods not exported.
The person approved by the
Director General
51
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 58.
The master or the chief engineer of the vessel or the master in respect of fishing boats
Diesel fuel , lubricating oil and greases under subheadings 2710.19.72 00, 2710.19.43 00,
2710.19.44 00, 2710.19.20 00,
2710.19.30 00, 2710.19.60 00
and 2710.19.90 00 of the prevailing
Customs
Duties
Order
(a)
That the vessel is of a type approved by the
Director General including fishing boats;
(b)
that the petroleum is obtained directly from a licensed warehouse approved by the
Director General;
(c)
that the petroleum is used solely as bunker fuel.
The master or the chief engineer of the vessel or the master in respect of fishing boats 59.
Perbadanan
Perwira
Niaga
Malaysia
(PERNAMA)
Goods approved for sale in any
PERNAMA establishment
(a)
That the goods are approved by the Secretary
General of Treasury;
(b)
that the goods are imported or purchased by
PERNAMA from a registered manufacturer or from a warehouse licensed under section 65
of the Customs Act 1967 or sections 20 or 25
of the Excise Act 1976 on account of and to be sold to—
(i)
members of the Malaysian Armed Forces serving on full pay, including their
The person approved by the
Director General
52
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by spouses but excluding the civilian staff of the Malaysian Armed Forces;
(ii)
members of the Malaysian Volunteer
Armed Forces undergoing full training;
(iii)
retired members of the Malaysian Armed
Forces or Malaysian Volunteer Armed
Forces;
(c)
that the goods imported or purchased under this exemption are stored at the premises of
PERNAMA under such conditions as may be imposed by the Director General;
(d)
that PERNAMA shall not sell more than one unit of each of the approved goods to any person eligible for such exemption within a period of three years from the date of such sale.
(e)
that PERNAMA shall pay sales tax on goods found to be deficient in quantity or not accounted for in their stock or records;
53
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(f)
any other conditions as the Director General may deem fit to impose.
60.
(a)
Persatuan Nelayan
Kebangsaan
(NEKMAT);
(b)
Korporasi Kemajuan
Perikanan dan Nelayan
Sabah (KO-NELAYAN)
Diesel fuel , lubricating oil and greases under subheadings 2710.19.71 00, 2710.19.72 00,
2710.19.43 00, 2710.19.44 00,
2710.19.20 00, 2710.19.30 00,
2710.19.60 00 and 2710.19.90 00 of the prevailing
Customs
Duties
Order
(a)
That the petroleum are purchased from a registered manufacturer;
(b)
that the petroleum are supplied solely to fishing boats at places approved by the
Director General of Customs;
(c)
that the person approved shall pay sales tax on the petroleum that cannot be accounted for;
(d)
that the approved person shall comply with any other conditions that the Director General may impose from time to time.
The person approved by the
Director General 61.
Persatuan Nelayan
Kebangsaan (NEKMAT)
(a)
Trammerl Gill net;
(b)
Outboard engine;
(c)
Marine engine (7.5 kW to 40 kW);
(a)
That prior confirmation is obtained from the
Malaysian Industrial Development Authority
(MIDA) that the goods are not locally produced or manufactured;
The person approved by the
Director General
54
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(d)
Echo-sounder;
(e)
Sonar;
(f)
Geographical Positioning
System (GPS);
(g)
Other electronic apparatus for use in fishing boats
(b)
that the person approved in column (2) shall pay all the taxes on any goods that cannot be accounted for;
(c)
that the person approved in column (2) shall comply with any other conditions that the
Director General may impose from time to time.
62.
Any person approved by the Director General
All goods (including packing materials) obtained from a registered manufacturer for subcontract work and subsequently returned
(a)
That the goods belong to a category that has been approved by the Director General;
(b)
that the goods are for further manufacturing or to complete its manufacture by any person who is not registered under the Sales Tax
Act 2018;
(c)
that the goods received shall, without delay, be acquired back by the registered
The person approved by the
Director General
55
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by manufacturer from the person approved in column (2);
(d)
that the person approved in column (2) shall pay all the taxes on any goods that cannot be accounted for;
(e)
that in issuing such approval the Director
General may impose such conditions as he deems necessary.
63.
Any company engaged in a hotel business endorsed by MIDA
Locally manufactured equipment or machinery
(a)
That the locally manufactured equipment or machinery as approved by the Secretary
General to the Treasury;
(b)
that the locally manufactured, equipment or machinery are purchased from a registered manufacturer under Sales Tax Act 2018;
(c)
that the goods are new and unused;
(d)
that the goods are used directly in the hotel business at the approved hotels’ premises;
The company engaged in a hotel business.
56
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(e)
that the goods are used at all times at the approved hotels’ premises;
(f)
that the goods are not sold, transferred, exported or taken out of the approved hotels’
premises without the approval of the Director
General;
(g)
that the company shall pay all the taxes on any goods that cannot be accounted for;
(h)
for the purposes of disposal, transfer, sale, export and donation of goods, that has been granted tax exemption, the company must obtain written permission from the Director
General subject to the following conditions:
(i)
for the goods which are less than 10 years old from the date of import or purchases:
(A)
the company shall pay all taxes based on the item description and the rate of duty as in the prevailing Customs
Duties Order and Sales Tax
(Rate of Tax) Order 2018.
57
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(B)
for goods to be sold as scraps as imposed by Director General, the company shall pay all taxes based on the rate of tax under the scraps tariff code (if any)
(C)
for the goods that has achieved economic lifespan of 10 years or more, the company is exempted from tax involved and is not required to pay back the tax which was exempted.
(i)
any other conditions as imposed by the
Director General.
64.
Any company engaged in a hotel business endorsed by MIDA
Imported equipment or machinery
(a)
That the imported equipment or machinery is approved by the Secretary General to the
Treasury;
(b)
that the imported equipment or machinery are imported or purchased from a Licensed
Manufacturing
Warehouse,
Bonded
Warehouse or Free Zone;
The company engaged in a hotel business.
58
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(c)
that the equipment or machinery are new and unused;
(d)
that the equipment or machinery are used directly in the hotel business at the approved hotels’ premises;
(e)
that the equipment or machinery are used at all times at the approved hotels’ premises;
(f)
that the company shall pay all the taxes on any goods that cannot be accounted for;
(g)
for the purposes of disposal, transfer, sale, export and donation of goods, that has been granted tax exemption, the company must obtain written permission from the Director
General subject to the following conditions:
(i)
for the goods which are less than 10 years old from the date of import or purchases:
(A)
the company shall pay all taxes based on the item description and the rate of duty as in the prevailing
Customs Duties Order and Sales Tax
(Rate of Tax) Order 2018; and
59
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(B)
for goods to be sold as scraps as imposed by Director General, the company shall pay all taxes based on the rate of tax under the scraps tariff code (if any)
(ii)
for the goods that has achieved economic lifespan of 10 years or more, the company is exempted from tax involved and is not required to pay back the tax which was exempted.
(h)
any other conditions as imposed by the
Director General.
65.
Any haulage operator endorsed by MIDA
(a)
Prime mover falling under subheading 8701.20.91 00 of the prevailing
Customs
Duties Orders
(b)
Container trailer falling under subheadings 8716.39.40 00,
(a)
That the prime mover must be used for the purpose of hauling the container trailer;
(b)
that the container trailer must be directly used for haulage operations;
(c)
that the goods are purchased from a manufacturer registered under Sales Tax Act 2018;
60
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 8716.39.91 00 and 8716.39.99 00 of the prevailing
Customs
Duties Orders
(d)
that the goods are new and unused;
(e)
the haulage operator must produce a valid document Surat Tawaran Kelulusan Lesen
Kenderaan Perdagangan Kelas Pembawa A bagi Kontena issued by Road Transport
Department for
Peninsular
Malaysia or
Commercial Vehicle Licensing Board (CVLB)
for Sabah and Sarawak;
(f)
for replacement of goods, the operator must produce a valid Surat Pemberitahuan
Kelulusan Ubahsyarat Ganti Kenderaan Bagi
Kelas Lesen Pembawa A bagi Kontena issued by Road Transport Department for Peninsular
Malaysia or Commercial Vehicle Licensing
Board (CVLB) for Sabah and Sarawak;
(g)
the haulage operator shall pay any duty liable to be paid on the goods replaced;
(h)
that the goods are not sold, transferred or exported without the approval of the Director
General;
61
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(i)
that the haulage operator shall pay all the taxes on any goods that cannot be accounted for;
(j)
for the purposes of disposal, transfer, sales, export and donation of goods, that has been granted tax exemption, the haulage operator must obtain written permission from the
Director General subject to the following conditions:
(i)
for the goods which are less than 10 years old from the date of purchase:
(A)
the haulage operator shall pay all taxes based on the item description and the rate of duty as in the prevailing Customs Duties Order and Sales Tax (Rate of Tax) Order 2018; and
(B)
for the goods to be sold as scraps as imposed by the Director General, the haulage operator shall pay the taxes based on the rate of tax under
62
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by the scraps tariff code (if any)
(ii)
for the goods that has achieved economic lifespan of 10 years or more, the haulage operator is exempted form tax involved and is not required to pay back the tax which was exempted.
(k)
any other conditions as the Director General may deem fit to impose.
66.
Any person licensed under section 65D of the
Customs
Act 1967
to operate a Duty Free Shop other than in designated area
All taxable goods
(a)
That the taxable goods are approved by the
Director General;
(b)
that the goods are imported or purchased from a customs warehouse or a licensed warehouse, as defined under section 2 of the Customs Act 1967 or from free zone or a registered manufacturer;
(c)
that the goods shall be stored, controlled, and sold in a manner required by the conditions of the license issued by the Director General under section 65D of the Customs Act 1967;
Duty free shop operator or any person authorised by him.
63
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(d)
any other conditions that the Director General may impose from time to time.
67.
Any person licensed under section 65D of the
Customs Act 1967 to operate a duty free shop in a designated area
(a)
Wine, spirit, beer or malt liquor
(b)
Tobacco and tobacco products
(a)
That the goods are purchased from registered manufacturer;
(b)
that the goods are solely for the sale by the person at his duty free shop in the designated area;
(c)
that the goods are removed from any warehouse, area or place licensed under section 20, 24 or 25 of the Excise Act 1976;
and that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.
The person approved by the Director General.
68.
Any person licensed under section 65D of the
Customs Act 1967 to operate a duty free shop in a
(a)
Wine, spirit, beer or malt liquor
(b)
Tobacco and tobacco products
(a)
That the goods are purchased and removed from a free commercial zone;
(b)
That the goods are solely for sale by the person at his duty free shop in the designated area; and
The person approved by the
Director General
64
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by designated area
(c)
that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.
69.
Any person licensed under section 65D of the
Customs Act 1967 to operate a duty free shop in a designated area
(a)
Wine, spirit, beer or malt liquor
(b)
Tobacco and tobacco products
(a)
That the goods are locally manufactured;
(b)
that the goods are acquired from any person licensed under section 65 of the Customs Act 1967 to operate a licensed warehouse;
(c)
that the goods are solely for sale by the person at his duty free shop in the designated area;
and
(d)
that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.
The person approved by the
Director General 70.
Any person licensed under section 65 of the
Customs Act 1967 to operate a licensed warehouse in a designated area
(a)
Wine, spirit, beer or malt liquor
(b)
Tobacco and tobacco products
(a)
That the goods are locally manufactured;
(b)
that the goods are acquired from any person licensed under section 65 of the Customs
Act 1967 to operate a licensed warehouse;
The person approved by the
Director General
65
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(c)
that the goods are solely for sale by the person at his licensed warehouse in the designated area;
(d)
that the goods are removed from any warehouse, area or place licensed under section 20, 24 or 25 of the Excise Act 1976;
and
(e)
that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.
71.
Any person licensed under Paragraph 35(1)(a)
or 35(1)(b) of the Excise
Act 1976 to operate a
Public house or to operate a beer house in a designated area
Wine, spirit, beer or malt, liquor
(a)
That prior approval must be obtained by the licensee from the proper officer of customs at the designated area;
(b)
that the goods are acquired from a warehouse licensed under section 65 of the Customs
Act 1967 in the designated area;
(c)
that the goods are used directly in the licensed person’s business at the licensed person’s premise;
(d)
that the licensed person shall pay the duties on any goods that cannot be accounted for.
The person approved by the
Director General
66
Jadual
JADUAL B/SCHEDULE B
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 1.
Any manufacturer approved by the
Director General
All goods (including packing materials) excluding petroleum solely for use in the manufacture of controlled articles
(goods)
under the
Control of Supplies Act 1961
[Act 122] and subject to price control
(a)
That the goods are imported or purchased from a registered manufacture;
(b)
that the goods shall be used solely for the manufacture of controlled articles
(goods) under the Control of Supplies
Act 1961 [Act 122] and subject to price control;
(c)
that the person approved shall pay the sales tax on any goods in column (3)
that cannot be accounted for.
The person approved by the
Director General
67
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 2.
Any manufacturer approved by the
Director General
All goods (including packing materials) excluding petroleum solely for use in the manufacture of pharmaceutical products falling under
Chapter 30 of the prevailing
Customs Duties Order
(a)
That the goods are imported or purchased from a registered manufacturer;
(b)
that the goods shall be used solely for the manufacture of pharmaceutical products falling under Chapter 30 of the prevailing Customs Duties;
(c)
that the person approved shall pay the sales tax on any goods in column (3) that cannot be accounted for.
The person approved by the
Director General 3.
Any manufacturer approved by the
Director General
All goods (including packing materials) excluding petroleum solely for use in the manufacture of milk products falling under headings or subheadings 04.01, 04.02,
0403.10.29 00, 0403.10.99 00,
0403.90.10 00, 0403.90.90 60,
04.04, 1901.10.20 00,
1901.90.31 00,
(a)
That the goods are imported or purchased from a registered manufacture;
(b)
that the goods shall be used solely for the manufacture of milk products falling under headings or subheadings 04.01,
04.02, 0403.10.29 00, 0403.10.99 00,
0403.90.10 00, 0403.90.90 60, 04.04,
1901.10.20 00, 1901.90.31 00,
The person approved by the
Director General
68
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 1901.90.32 00 and 1901.90.39 00 of the prevailing Customs
Duties Order 1901.90.32 00 and 1901.90.39 00 of the prevailing Customs Duties Order;
(c)
that the person approved shall pay the sales tax on any goods in column (3) that cannot be accounted for.
4.
Any manufacturer approved by the
Director General
Taxable raw materials and components (including packing materials) excluding petroleum solely for use in the manufacture of exempted goods for export
(a)
That the raw materials and components are imported or purchased from a registered manufacturer;
(b)
that the raw materials and components are used and the goods produced thereof are exported within twelve months from the date of import or purchase or such further period as approved by the
Director General;
(c)
that the raw materials and components and the goods produced thereof shall not be sold or otherwise disposed of in the
Malaysia except as sanctioned by the
Director General and upon payment of the appropriate amount of tax;
The person approved by the
Director General
69
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(d)
that the raw materials and components shall be used solely for the manufacture of exempted goods for export;
(e)
that the person approved shall pay the sales tax on any raw materials and components that cannot be accounted for;
(f)
that if the raw materials and components are not used and the goods produced thereof are not exported within twelve months from the date of import or purchase or such other period as approved by the Director General, the person approved shall be liable to pay the sales tax on the raw materials and components purchased or imported.
70
Jadual
JADUAL C/ SCHEDULE C
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by 1.
Any registered manufacturer
Raw materials, components and packaging materials excluding petroleum
(a)
That the goods are approved by the
Director General;
(b)
that the goods are imported or purchased from another registered manufacturer or a warehouse licensed under section 65 or licensed manufacturing warehouse under 65A of the Customs Act 1967;
(c)
that the goods shall be used solely in the manufacturing of finished goods of the person mentioned in column (2);
(d)
that the person mentioned in column (2)
shall pay the sales tax on any goods that cannot be accounted for;
(e)
any other conditions the Director General deem fit to impose.
Registered Manufacturer 2.
Any registered manufacturer of petroleum product
Raw materials, components and packaging materials including petroleum to be used as raw material
(a)
That the goods are approved by the
Director General;
(b)
that the goods are imported or purchased from another registered manufacturer or a
Registered manufacturer of petroleum product
71
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by warehouse licensed under section 65 or licensed manufacturing warehouse under 65A of the Customs Act 1967; or
(c)
that the goods shall be used solely in the manufacturing of finished goods of the person mentioned in column (2);
(d)
that the person mentioned in column (2)
shall pay the sales tax on any goods that cannot be accounted for;
(e)
any other conditions the Director General deem fit to impose.
3.
Any person acting on behalf of registered manufacturer
Raw materials, components and packaging materials excluding petroleum
(a)
That the person is approved by the
Director General;
(b)
that the goods are approved by the
Director General;
(c)
that the goods are imported or purchased from another registered manufacturer or a warehouse licensed under section 65 or licensed manufacturing warehouse under section 65A of the Customs Act 1967 by person acting on behalf of registered;
Registered Manufacturer
72
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(d)
that the goods shall be delivered and used solely in the manufacturing of registered manufacturer;
(e)
that the person mentioned in column (2)
shall pay the sales tax on any goods that cannot be accounted for;
(f)
any other conditions the Director General deem fit to impose.
4.
Any person acting on behalf of registered manufacturer petroleum product.
Raw materials, components and packaging materials including petroleum to be used as raw material
(a)
That the person is approved by the
Director General;
(b)
that the goods are approved by the
Director General;
(c)
that the goods are imported or purchased from another registered manufacturer or a warehouse licensed under section 65 or licensed manufacturing warehouse under section 65A of the Customs Act 1967 by person acting on behalf of registered manufacturer of petroleum product;
(d)
that the goods shall be delivered and used solely in the manufacturing of registered petroleum manufacturer;
Registered manufacturer of petroleum product
73
(1)
Item
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
(e)
that the person mentioned in column (2)
shall pay the sales tax on any goods that cannot be accounted for;
(f)
any other conditions the Director General deem fit to impose.
5.
Any registered manufacturer
Semi-finished taxable goods or finished taxable goods subsequently returned after completion of subcontract work
(a)
Registered manufacturer in column (2)
sent unfinished goods to another registered manufacturer to complete and manufacture the goods mentioned in column (3);
(b)
that the goods mentioned in column (3)
are subsequently acquired back by the registered manufacturer in column (2);
(c)
that the registered manufacturer in column (2) shall pay the sales tax on any goods that cannot be accounted for;
(d)
any other conditions the Director General deem fit to impose.
The person approved by the Director General
74
Dibuat 28 Ogos 2018
Made 28 August 2018
[2 Sulit KE.HT(96)669/23-23T; Perb. R. 0. 3865/356/7 (SK.8); PN(PU2)751]
LIM GUAN ENG
Menteri Kewangan /
Finance Minister
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 35(2) Akta Cukai Jualan 2018]
[To be laid before the Dewan Rakyat pursuant to subsection 35(2) of the
Sales Tax Act 2018]
75
Common questions
- What is PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018?
- PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018 is Malaysia P.U. (A), cited as P.U. (A) 210 2018, currently marked in force and first recorded in 2018.
- Is PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018 still in force?
- Yes — PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018 is currently in force.
- When did PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018 take effect?
- PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018 was first recorded in 2018.
- How many schedules does PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018 have?
- PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018 contains 9 schedules.
- Where can I read the official version of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018?
- The official text of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018 is published at lom.agc.gov.my.