P.U. (A)In force
Perintah Duti Eksais 2022
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- Enacted
- 2022
- Sections
- 68
Perintah Duti Eksais 2022 is Malaysia P.U. (A), cited as P.U. (A) 163 2022, currently marked in force and first recorded in 2022.
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WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH DUTI EKSAIS 2022
EXCISE DUTIES ORDER 2022
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA EKSAIS 1976
PERINTAH DUTI EKSAIS 2022
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 bagi pentafsiran Jadual
Seksyen 4
Pentafsiran Jadual hendaklah tertakluk kepada rukun bagi pentafsiran dalam
Perintah Duti Kastam 2022 [P.U. (A) 114/2022].
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 2022.
Seksyen 6
Pembatalan
Perintah Duti Eksais 2017 [P.U. (A) 92/2017] dibatalkan.
4
EXCISE ACT 1976
EXCISE DUTIES ORDER 2022
Opening note
Preamble
- IN exercise of the powers conferred by subsection 6(1) of the Excise Act 1976 [Act176], the Minister makes the following order: Citation and commencement 1.
(2)
This Order comes into operation on 1 June 2022.
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 sum of money specified upon every unit specified in column (4) of the Schedule.
Rules for interpretation of Schedule 4.
Interpretation of the Schedule shall be governed by the rules for interpretation in the Customs Duties Order 2022 [P.U. (A) 114/2022].
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 2022.
Revocation 6.
The Excise Duties Order 2017 [P.U. (A) 92/2017] is revoked.
6
JADUAL/SCHEDULE
Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 20
09
Fruit or nut juices (including grape must and coconut water)
and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
- Orange juice:
Seksyen 2009
50.00 00
- Tomato juice kg per litre
7
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 2009
81
- - Cranberry
(Vaccinium macrocarpon,
Vaccinium oxycoccos)
juice;
lingonberry
(Vaccinium vitis-idaea) juice:
Seksyen 2009
89.99 00
- - - - Other kg per litre 2009.90
- Mixtures of juices:
Chapter 22
Beverages, spirits and vinegar
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 22
02
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.
Seksyen 2202
10
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
Seksyen 2202
91.00 00
- -
Non-alcoholic beer l per litre 2202.99
- -
Other:
Seksyen 2203
00.11 00
- -
Of an alcoholic strength by volume not exceeding 5.8% vol.
l per 100%
vol. per litre 2203.00.19 00
- -
Other l per 100%
vol. per litre
- Other, including ale:
Seksyen 22
04
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
10
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 2204
21
- -
In containers holding 2l or less:
- -
- Wine:
Seksyen 2204
22.21 00
- -
- - Of an alcoholic strength by volume not exceeding 15%
vol.
l per 100%
vol. per litre
Seksyen 22
05
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
Seksyen 2205
10
- In containers holding 2l or less:
Seksyen 2206
00.10 00
- Cider and perry l per 100%
vol. per litre 2206.00.20 00
- Saké l per 100%
vol. per litre
- Coconut palm toddy:
Seksyen 2206
00.41 00
- -
Of an alcoholic strength by volume not exceeding 1.14% vol.
l per 100%
vol. per litre 2206.00.49 00
- -
Other l per 100%
vol. per litre 2206.00.50 00
- Mead l per 100%
vol. per litre 2206.00.60 00
- Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes l per 100%
vol. per litre
- Other:
Seksyen 2207
10.00 00
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher l
RM22.50
per 100%
vol. per litre and 15%
Seksyen 2207
20.19 00
- -
- Other l 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
- Spirits obtained by distilling grape wine or grape marc:
Seksyen 2208
70.90 00
- -
Other l per 100%
vol. per litre 2208.90
- Other:
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 2402.20
- Cigarettes containing tobacco:
Seksyen 2403
11
- - Water pipe tobacco specified in
Subheading Note 1 to this Chapter:
Seksyen 2403
19.11 00
- - - - Ang Hoon kg and 5%
Seksyen 24
04
Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.
- Products intended for inhalation without combustion:
Seksyen 2404
11.00 00
- - Containing tobacco or reconstituted tobacco kg
RM778.00
per kg of tobacco content
18
Chapter 38
Miscellaneous chemical products
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 38
24
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
- Other:
Seksyen 3824
99
- - Other:
- - - Other:
Chapter 85
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 85
43
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
Seksyen 8543
40.00 00
- Electronic cigarettes and similar personal electric vaporising devices u 10%
19
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 piston engine:
Seksyen 8703
21.42 00
- - - - All-Terrain Vehicles (ATV)
u 65%
Seksyen 8703
23.53 00
- - - - Prison vans u 90%
- - - - Sedan:
Seksyen 8703
23.62 00
- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%
Seksyen 8703
24.43 00
- - - - Prison vans u 105%
- - - - Sedan:
(5)
- - - - Other motor cars (including station wagons and sports cars, but not including vans):
Seksyen 8703
32.53 00
- - - - Prison vans u 90%
- - - - Sedan:
Seksyen 8703
33.53 00
- - - - Prison vans u 105%
- - - - Sedan:
(5)
- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
Seksyen 8703
33.71 00
- - - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%
Seksyen 8703
40.55 00
- - - - Of a cylinder capacity exceeding 3,000cc u 105%
- - - Sedan:
Seksyen 8703
40.64 00
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%
(5)
- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
Seksyen 8703
40.81 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 75%
Seksyen 8703
40.95 00
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%
Seksyen 8703
50.55 00
- - - - Of a cylinder capacity exceeding 2,500cc u 105%
- - - Sedan:
Seksyen 8703
50.64 00
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%
Seksyen 8703
50.81 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 75%
Seksyen 8703
50.97 00
- - - - Of a cylinder capacity exceeding 3,000cc u 105%
Seksyen 8703
60.55 00
- - - - Of a cylinder capacity exceeding 3,000cc u 105%
- - - Sedan:
Seksyen 8703
60.71 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 75%
Seksyen 8703
60.84 00
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%
Seksyen 8703
70.32 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
70.55 00
- - - - Of a cylinder capacity exceeding 2,500cc u 105%
- - - Sedan:
Seksyen 8703
70.72 00
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%
Seksyen 8703
80.97 00
- - - Sedan u 10%
Seksyen 8703
90.97 00
- - - Sedan u 60%
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 or motorised bicycles u 20%
Seksyen 8711
60.92 00
- - - Kick scooters;
self-balancing cycle; pocket motorcycles u 10%
Seksyen 8711
60.95 00
- - - Other bicycles u 10%
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, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment.
Seksyen 9504
40.00 00
- Playing cards u (pack)
10%
Chapter 96
Miscellaneous manufactured articles
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 96
14
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.
Seksyen 9614
00.90
- Other:
Common questions
- What is Perintah Duti Eksais 2022?
- Perintah Duti Eksais 2022 is Malaysia P.U. (A), cited as P.U. (A) 163 2022, currently marked in force and first recorded in 2022.
- Is Perintah Duti Eksais 2022 still in force?
- Yes — Perintah Duti Eksais 2022 is currently in force.
- When did Perintah Duti Eksais 2022 take effect?
- Perintah Duti Eksais 2022 was first recorded in 2022.
- How many sections does Perintah Duti Eksais 2022 have?
- Perintah Duti Eksais 2022 contains 68 sections.
- Where can I read the official version of Perintah Duti Eksais 2022?
- The official text of Perintah Duti Eksais 2022 is published at lom.agc.gov.my.
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