Malaysia legislation
Section 2
of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021
Seksyen 2
Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran
Cukai) 2018 [P.U. (A) 210/2018] dipinda dalam Jadual A—
(a)
berhubung dengan butiran 16—
(i)
dalam ruang (2), dengan memasukkan selepas perkataan
“(other than designated area)” perkataan “through all mode excluding air mode”;
(ii)
dalam ruang (3)—
dengan memotong subbutiran (b);
dengan menggantikan subbutiran (g) dengan subbutiran yang berikut:
“(g)
all goods other than specified in this column to a total value not exceeding RM500.00 excluding—
P.U. (A) 281 3
(i)
tyres and tubes;
(ii)
cigarettes;
(iii)
tobacco products;
(iv)
smoking pipes (including pipe bowls);
(v)
electronic cigarettes and similar personal electric vaporising devices;
(vi)
preparation of a kind used for smoking through electronic cigarette and electric vaporising device, in forms of liquid or gel, not containing nicotine.”; dan
(iii)
dalam ruang (4), dengan menggantikan subbutiran (a), (b) dan (c)
dengan subbutiran yang berikut:
“(a)
That the goods are imported or purchased from any duty free shops licensed under section 65D of the Customs Act 1967
at any entry point;
(b)
that the goods are imported or transported on or with the person or in his baggage;
(c)
that the person 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; or
P.U. (A) 281 4
(ii)
normally resident in Malaysia and is returning after an absence from Malaysia of not less than 72 hours;”;
(b)
dengan memasukkan selepas butiran 16 dan butir-butir yang berhubung dengannya butiran dan butir-butir yang berikut:
(1)
Item
No.
(2)
Persons
(3)
Goods Exempted
(4)
Conditions
(5)
Certificate to be signed by
“16A.
Any person entering
Malaysia
(other than designated area)
through air mode
(a)
Wine, spirits, beer or malt liquor not exceeding 1 litre in all;
(b)
new apparels not exceeding 3 pieces;
(c)
new footwear not exceeding one pair;
(d)
food preparations to a total value not exceeding
RM150.00;
(e)
new portable electrically or battery-operated appliances for personal care and hygiene not exceeding 1 unit each;
(f)
all goods other than specified in this column to a total value not exceeding
(a)
That the person entering
Malaysia through the following international airports—
(i)
Kuala Lumpur
International
Airport,
Sepang;
(ii)
Kuala Lumpur
International
Airport 2,
Sepang;
(iii)
Penang
International
Airport,
Penang;
(iv)
Langkawi
International
Airport,
Kedah;
(v)
Senai
International
Airport,
Johor;
(vi)
Kota Kinabalu
International
Certificate not required”; dan
P.U. (A) 281 5
RM1,000.00
excluding—
(i)
tyres and tubes;
(ii)
cigarettes;
(iii)
tobacco products;
(iv)
smoking pipes
(including pipe bowls);
(v)
electronic cigarettes and similar personal electric vaporising devices;
(vi)
preparation of a kind used for smoking through electronic cigarette and electric vaporising device, in forms of liquid or gel, not containing nicotine.
Airport,
Sabah; or
(vii)
Kuching
International
Airport,
Sarawak;
(b)
that the goods are imported or purchased from any duty free shops licensed under section 65D of the
Customs Act 1967
at international airports listed under subitem (a)
in this column including
Sultan
Abdul Aziz Shah
Airport and
Malacca
International
Airport;
(c)
that the goods are imported or transported on or with the person or in his baggage;
(d)
that the person satisfied 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 48
hours; or
(ii)
normally resident in
Malaysia and is
P.U. (A) 281 6
(c)
berhubung dengan butiran 17—
(i)
dalam ruang (3)—
dengan memotong subbutiran (b); dan dengan menggantikan subbutiran (g) dengan subbutiran yang berikut:
“(g)
all goods other than specified in this column to a total value not exceeding RM1,000.00 excluding—
(i)
tyres and tubes;
(ii)
cigarettes;
(iii)
tobacco products;
(iv)
smoking pipes (including pipe bowls);
returning after an absence from Malaysia of not less than 48 hours;
(e)
that if the person imported or purchased in excess of the quantity or value of goods exempted, he shall be liable to pay sales tax on the excess only based on the prevailing rate imposed.
P.U. (A) 281 7
(v)
electronic cigarette and similar personel vaporising devices;
(vi)
preparation of a kind used for smoking through electronic cigarettes and electric vaporising device, in forms of liquid or gel, not containing nicotine.”; dan
(ii)
dalam ruang (4)—
dalam subbutiran (b), dengan memasukkan selepas perkataan “Labuan” di mana-mana jua terdapat perkataan
“or Pangkor”; dan dalam subbutiran (c), dengan menggantikan perkataan
“Langkawi, Tioman or Pangkor” di mana-mana jua terdapat dengan perkataan “Langkawi or Tioman”.
Dibuat 25 Jun 2021
[MOF. TAX(S)700-1/2/26 JLD.4; KE.HF(152)899/04 JLD 2(3); PN(PU2)751/VI]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 35(2) Akta Cukai Jualan 2018]
P.U. (A) 281 8
SALES TAX ACT 2018
SALES TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX)
(AMENDMENT) (NO. 2) ORDER 2021