P.U. (A)In force
Perintah Duti Eksais 2017
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- Enacted
- 2017
- Sections
- 67
Perintah Duti Eksais 2017 is Malaysia P.U. (A), cited as P.U. (A) 92 2017, currently marked in force and first recorded in 2017.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 6(1) Akta Eksais 1976 [Akta 176], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Duti eksais
Duti eksais hendaklah dilevi ke atas dan dibayar oleh pengilang atau pengimport berkenaan dengan barang-barang yang dikilangkan di Malaysia atau diimport ke dalam
Malaysia yang disenaraikan dalam ruang (3) Jadual pada kadar penuh yang dinyatakan dalam ruang (5).
Seksyen 3
Pentafsiran kadar-kadar yang ditunjukkan dalam Jadual
Melainkan jika dinyatakan selainnya, kadar duti eksais yang dilevi di bawah perenggan 2 hendaklah —
(a)
jika kadar duti eksais yang dilevi itu dinyatakan sebagai peratusan, dikira berdasarkan peratusan nilai barang-barang itu; dan
(b)
jika kadar duti eksais yang dilevi itu dinyatakan sebagai sejumlah wang, dikira berdasarkan jumlah wang yang dinyatakan itu ke atas tiap-tiap unit yang dinyatakan dalam ruang (4) Jadual.
Rukun-rukun bagi pentafsiran Jadual
Seksyen 4
Pentafsiran
Jadual hendaklah tertakluk kepada prinsip-prinsip dalam
Perintah Duti Kastam 2017 [P.U. (A) 5/2017].
3
Seksyen 5
Singkatan dan simbol
Singkatan dan simbol yang digunakan dalam Jadual hendaklah mempunyai erti sebagaimana yang ditunjukkan dalam Senarai Singkatan dan Simbol dalam
Perintah Duti Kastam 2017.
Seksyen 6
Pembatalan
Perintah Duti Eksais 2012 [P.U. (A) 350/2012] dibatalkan.
4
EXCISE ACT 1976
EXCISE DUTIES ORDER 2017
Opening note
Preamble
- IN exercise of the powers conferred by subsection 6(1) of the Excise Act 1976 [Act 176], the Minister makes the following order: Citation and commencement 1.
(2)
This Order comes into operation on 1 April 2017.
Excise duties 2.
Excise duties shall be levied on and paid by the manufacturer or importer in respect of goods manufactured in Malaysia or imported into Malaysia listed in column
(3)
of the Schedule at the full rates specified in column (5).
Interpretation of rates shown in Schedule 3.
Unless otherwise specified, the rates of excise duties levied under paragraph 2
shall—
(a)
where the rate of excise duty levied is specified as a percentage, be calculated according to the percentage of the value of the goods; and
(b)
where the rate of excise duty levied is specified as a sum of money, be calculated according to the the sum of money specified upon every unit specified in column (4) of the Schedule.
Rules for the interpretation of the Schedule 4.
Interpretation of the Schedule shall be governed by the principles in the
Customs Duties Order 2017 [P.U. (A) 5/2017].
5
Abbreviations and symbols 5.
The abbreviations and symbols used in the Schedule shall have the meaning as shown in the List of Abbrevations and Symbols in the Customs Duties Order 2017.
Revocation 6.
The Excise Duties Order 2012 [P.U. (A) 350/2012] is revoked.
6
JADUAL/SCHEDULE
Chapter 22
Beverages, spirits and vinegar
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 22
03 2203.00
Beer made from malt.
- Stout and porter:
Seksyen 2203
00.19 00
- - Other l
RM175.00 per 100% vol. per litre
- Other, including ale:
Seksyen 2204
21
- - In containers holding 2l or less:
-
-
-
Wine:
Seksyen 2204
22
- - In containers holding more than 2l but not more than 10l:
- - - Wine:
Seksyen 2204
30
- Other grape must:
Seksyen 2205
10
- In containers holding 2l or less:
Seksyen 2206
00.10 00
- Cider and perry l
RM60.00 per 100% vol. per litre
Seksyen 22
07
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol.
or higher; ethyl alcohol and other spirits, denatured, of any strength.
Seksyen 2207
20.19 00
- - - Other l
RM 1.10 and 15%
Seksyen 22
08
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages.
Seksyen 2208
20.50 00
- - Brandy l
RM150.00 per 100% vol. per litre
Seksyen 2208
50.00 00
- Gin and Geneva l
RM150.00 per 100% vol. per litre
Seksyen 2208
90.99 00
- - - Other l
RM60.00 per 100% vol. per litre
Chapter 24
Tobacco and manufactured tobacco substitutes
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 24
02
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
Seksyen 2402
10.00 00
- Cigars, cheroots and cigarillos, containing tobacco kg
RM400.00
Seksyen 2403
19.11 00
- - - - Ang Hoon kg
RM27.00 and 5%
Chapter 87
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 87
03
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
- Other vehicles, with only spark-ignition internal combustion reciprocating piston engine:
Seksyen 8703
21.45
- - - - Sedan:
Seksyen 8703
22.47
- - - - Sedan:
Seksyen 8703
23.53
- - - - Prison vans:
Seksyen 8703
23.57 10
- - - - - - New u 90%
Seksyen 8703
23.65 10
- - - - - - New u 75%
Seksyen 8703
24.43 00
- - - - Prison vans u 105%
- - - - Sedan:
Seksyen 8703
31.47
- - - - Sedan:
Seksyen 8703
32.53 00
- - - - Prison vans u 90%
- - - - Sedan:
Seksyen 8703
32.71 10
- - - - - - New u 75%
Seksyen 8703
33.53 00
- - - - Prison vans u 105%
- - - - Sedan:
Seksyen 8703
33.62 10
- - - - - - New u 105%
Seksyen 8703
40.32 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
40.55 00
- - - - Of a cylinder capacity exceeding 3,000cc u 105%
- - - Sedan:
Seksyen 8703
40.66 10
- - - - - New u 105%
Seksyen 8703
40.74 10
- - - - - New u 80%
Seksyen 8703
40.83 10
- - - - - New u 75%
Seksyen 8703
40.92 10
- - - - - New u 65%
Seksyen 8703
40.98 10
- - - - - New u 105%
Seksyen 8703
50.55 00
- - - - Of a cylinder capacity exceeding 2,500cc u 105%
- - - Sedan:
Seksyen 8703
50.64 10
- - - - - New u 80%
Seksyen 8703
50.73 10
- - - - - New u 75%
Seksyen 8703
50.82 10
- - - - - New u 75%
Seksyen 8703
50.91 10
- - - - - New u 65%
Seksyen 8703
50.97 10
- - - - - New u 105%
Seksyen 8703
60.55 00
- - - - Of a cylinder capacity exceeding 3,000cc u 105%
- - - Sedan:
Seksyen 8703
60.64 10
- - - - - New u 80%
Seksyen 8703
60.72 10
- - - - - New u 75%
Seksyen 8703
60.81 10
- - - - - New u 75%
Seksyen 8703
60.87 10
- - - - - New u 105%
Seksyen 8703
60.96 10
- - - - - New u 105%
Seksyen 8703
70.55 00
- - - - Of a cylinder capacity exceeding 2,500cc u 105%
- - - Sedan:
Seksyen 8703
70.63 10
- - - - - New u 75%
Seksyen 8703
70.71 10
- - - - - New u 75%
Seksyen 8703
70.81 10
- - - - - New u 75%
Seksyen 8703
70.86 10
- - - - - New u 105%
Seksyen 8703
80.97
- - - Sedan:
Seksyen 8703
90.97
- - - Sedan:
Seksyen 87
11
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
Seksyen 8711
10.92 00
- - - Mopeds and motorised bicycles u 20%
Seksyen 8711
10.95 10
- - - - New u 20%
Seksyen 8711
20.95 10
- - - - - New u 30%
Seksyen 8711
50.90 10
- - - New u 30%
Chapter 95
Toys, games and sports requisites; part and accessories thereof
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 95
04
Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.
Seksyen 9504
40.00 00
- Playing cards u (pack)
10%
54
Common questions
- What is Perintah Duti Eksais 2017?
- Perintah Duti Eksais 2017 is Malaysia P.U. (A), cited as P.U. (A) 92 2017, currently marked in force and first recorded in 2017.
- Is Perintah Duti Eksais 2017 still in force?
- Yes — Perintah Duti Eksais 2017 is currently in force.
- When did Perintah Duti Eksais 2017 take effect?
- Perintah Duti Eksais 2017 was first recorded in 2017.
- How many sections does Perintah Duti Eksais 2017 have?
- Perintah Duti Eksais 2017 contains 67 sections.
- Where can I read the official version of Perintah Duti Eksais 2017?
- The official text of Perintah Duti Eksais 2017 is published at lom.agc.gov.my.
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