PERINTAH DUTI EKSAIS 2025

Duti eksais hendaklah dilevi atas dan dibayar oleh pengilang atau pengimport berkenaan dengan barang-barang yang dikilang dalam Malaysia atau diimport ke dalam

Malaysia yang dinyatakan dalam ruang (3) Jadual Pertama pada kadar duti yang dinyatakan dalam ruang (5).

Penjenisan barang-barang yang dinyatakan dalam Jadual Pertama hendaklah mematuhi Rukun Tafsiran Am Sistem Berharmonis sebagaimana yang dinyatakan dalam perenggan 4 Perintah Duti Kastam 2025 [P.U. (A) 384/2025].

3

Singkatan dan simbol yang digunakan dalam Jadual Pertama hendaklah mempunyai erti sebagaimana yang dinyatakan dalam Jadual Kedua.

Perintah Duti Eksais 2022 [P.U. (A) 163/2022] dibatalkan.

4

EXCISE ACT 1976

EXCISE DUTIES ORDER 2025

JADUAL PERTAMA/FIRST SCHEDULE

[Perenggan 2/Paragraph 2]

Chapter 18

Cocoa and cocoa preparations

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty

18.06

Chocolate and other food preparations containing cocoa.

1806.10.00 00

- Cocoa powder, containing added sugar or other sweetening matter kg per 100 grams

1806.90

- Other:

1806.90.30 00

- - Food preparations of flour, meal, starch or malt extract, containing 40% or more but not exceeding 50% by weight of cocoa calculated on a totally defatted basis kg per 100 grams 1806.90.90 00

- - Other kg per 100 grams

6

Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks’ products

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 19.01

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

1901.90

- Other:

- - Other, of goods of heading 04.01

to 04.04:

1901.90.32 00

- - - Other, containing cocoa powder kg per 100 grams 1901.90.39 00

- - - Other kg per 100 grams

- - Other soya-based preparations:

1901.90.41 00

- - - In powder form kg per 100 grams 1901.90.49 00

- - - In other forms kg per 100 grams

- - Other:

1901.90.99 00

- - - Other kg per 100 grams

7

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 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:

2009.11.00 00

- - Frozen kg per litre 2009.12.00 00

- - Not frozen, of a Brix value not exceeding 20

kg per litre

2009.19.00 00

- - Other kg per litre

- Grapefruit juice; pomelo juice:

2009.21.00 00

- - Of a Brix value not exceeding 20

kg per litre 2009.29.00 00

- - Other kg per litre

- Juice of any other single citrus fruit:

2009.31.00 00

- - Of a Brix value not exceeding 20

kg per litre 2009.39.00 00

- - Other kg per litre

- Pineapple juice:

2009.41.00 00

- - Of a Brix value not exceeding 20

kg per litre 2009.49.00 00

- - Other kg per litre

2009.50.00 00

- Tomato juice kg per litre

8

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty

- Grape juice (including grape must):

2009.61.00 00

- - Of a Brix value not exceeding 30

kg per litre 2009.69.00 00

- - Other kg per litre

- Apple juice:

2009.71.00 00

- - Of a Brix value not exceeding 20

kg per litre 2009.79.00 00

- - Other kg per litre

- Juice of any other single fruit, nut or vegetable:

2009.81

- - Cranberry (Vaccinium macrocarpon,

Vaccinium oxycoccos)

juice;

lingonberry (Vaccinium vitis-idaea)

juice:

2009.81.10 00

- - - Suitable for infants or young children kg per litre 2009.81.90 00

- - - Other kg per litre 2009.89

- - Other:

2009.89.10 00

- - - Blackcurrant juice kg per litre 2009.89.20 00

- - - Coconut water kg per litre 2009.89.30 00

- - - Coconut water concentrate kg per litre 2009.89.40 00

- - - Mango juice concentrate kg per litre

- - - Other:

2009.89.91 00

- - - - Suitable for infants or young children kg per litre

9

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 2009.89.99 00

- - - - Other kg per litre 2009.90

- Mixtures of juices:

2009.90.10 00

- - Suitable for infants or young children kg per litre

- - Other:

2009.90.91 00

- - - Ready for immediate consumption kg per litre 2009.90.99 00

- - - Other kg per litre

Chapter 21

Miscellaneous edible preparations

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 21.01

Extracts, essences and concentrates, of coffee, tea or maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.

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

2101.12

- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:

10

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 2101.12.10 00

- - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats kg per 100 grams

- - - Other:

2101.12.91 00

- - - - Coffee preparation with a basis of extracts, essences or concentrate containing added sugar, whether or not containing creamer kg per 100 grams 2101.12.92 00

- - - - Coffee preparation with a basis of ground roasted coffee containing added sugar, whether or not containing creamer kg per 100 grams

2101.12.99 00

- - - - Other kg per 100 grams 2101.20

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

2101.20.30 00

- - Preparations of tea consisting of a mixture of tea, milk powder and sugar kg per 100 grams 2101.20.90 00

- - Other kg per 100 grams 21.06

Food preparations not elsewhere specified or included.

2106.90

- Other:

- - Other, non-alcoholic preparations of a kind used for the making or for the manufacture of beverages:

2106.90.53 00

- - - Ginseng based products kg per 100 grams

11

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 2106.90.59 00

- - - Other kg per 100 grams

Chapter 22

Beverages, spirits and vinegar

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 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.

2202.10

- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:

2202.10.20 00

- -

Energy drink whether or not aerated l per litre 2202.10.30 00

- -

Other sparkling mineral waters or aerated waters, flavoured l per litre 2202.10.90 00

- -

Other l per litre

- Other:

2202.91.00 00

- -

Non-alcoholic beer l per litre 2202.99

- -

Other:

2202.99.10 00

- -

- Flavoured UHT milk based drinks l per litre

12

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 2202.99.20 00

- -

- Soya milk drinks l per litre 2202.99.30 00

- -

- Coconut water based drinks l per litre 2202.99.40 00

- -

- Coffee based drinks or coffee flavoured drinks l per litre 2202.99.50 00

- -

- Other non-aerated beverages ready for immediate consumption without dilution l per litre 2202.99.90 00

- -

- Other l per litre

22.03 2203.00

Beer made from malt.

- Stout and porter:

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:

2203.00.91 00

- -

Of an alcoholic strength by volume not exceeding 5.8% vol.

l per 100%

vol. per litre 2203.00.99 00

- -

Other l per 100%

vol. per litre

22.04

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

2204.10.00 00

- Sparkling wine l

RM495.00

per 100%

vol. per litre

13

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty

- Other wine;

grape must with fermentation prevented or arrested by the addition of alcohol:

2204.21

- -

In containers holding 2l or less:

- -

- Wine:

2204.21.11 00

- -

- - Of an alcoholic strength by volume not exceeding 15%

vol.

l per 100%

vol. per litre 2204.21.13 00

- -

- - Of an alcoholic strength by volume exceeding 15% vol.

but not exceeding 23% vol.

l per 100%

vol. per litre

2204.21.14 00

- -

- - Of an alcoholic strength by volume exceeding 23% vol.

l per 100%

vol. per litre

- -

- Grape must with fermentation prevented or arrested by the addition of alcohol:

2204.21.21 00

- -

- - Of an alcoholic strength by volume not exceeding 15%

vol.

l per 100%

vol. per litre 2204.21.22 00

- -

- - Of an alcoholic strength by volume exceeding 15% vol.

l per 100%

vol. per litre 2204.22

- -

In containers holding more than 2l but not more than 10l:

- -

- Wine:

2204.22.11 00

- -

- - Of an alcoholic strength by volume not exceeding 15%

vol.

l per 100%

vol. per litre 2204.22.12 00

- -

- - Of an alcoholic strength by volume exceeding 15% vol.

but not exceeding 23% vol.

l per 100%

vol. per litre

2204.22.13 00

- -

- - Of an alcoholic strength by volume exceeding 23% vol.

l per 100%

vol. per litre

14

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty

- -

- Grape must with fermentation prevented or arrested by the addition of alcohol:

2204.22.21 00

- -

- - Of an alcoholic strength by volume not exceeding 15%

vol.

l per 100%

vol. per litre

2204.22.22 00

- -

- - Of an alcoholic strength by volume exceeding 15% vol.

l per 100%

vol. per litre 2204.29

- -

Other:

- -

- Wine:

2204.29.11 00

- -

- - Of an alcoholic strength by volume not exceeding 15%

vol.

l per 100%

vol. per litre 2204.29.12 00

- -

- - Of an alcoholic strength by volume exceeding 15% vol.

l per 100%

vol. per litre

- -

- Grape must with fermentation prevented or arrested by the addition of alcohol:

2204.29.21 00

- -

- - Of an alcoholic strength by volume not exceeding 15%

vol.

l per 100%

vol. per litre 2204.29.22 00

- -

- - Of an alcoholic strength by volume exceeding 15% vol.

l per 100%

vol. per litre 2204.30

- Other grape must:

2204.30.10 00

- -

Of an alcoholic strength by volume not exceeding 15% vol.

l per 100%

vol. per litre 2204.30.20 00

- -

Of an alcoholic strength by volume exceeding 15% vol.

l per 100%

vol. per litre

15

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 22.05

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

2205.10

- In containers holding 2l or less:

2205.10.10 00

- -

Of an alcoholic strength by volume not exceeding 15% vol.

l per 100%

vol. per litre 2205.10.20 00

- -

Of an alcoholic strength by volume exceeding 15% vol.

l per 100%

vol. per litre 2205.90

- Other:

2205.90.10 00

- -

Of an alcoholic strength by volume not exceeding 15% vol.

l per 100%

vol. per litre 2205.90.20 00

- -

Of an alcoholic strength by volume exceeding 15% vol.

l per 100%

vol. per litre

22.06

Other fermented beverages

(for example, cider, perry, mead, saké);

mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.

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:

2206.00.31 00

- -

In container holding 2l or less l per 100%

vol. per litre

16

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 2206.00.39 00

- -

Other l per 100%

vol. per litre

- Shandy:

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:

2206.00.91 00

- -

Other rice wine

(including medicated rice wine)

l per 100%

vol. per litre 2206.00.99 00

- -

Other l per 100%

vol. per litre

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.

2207.10.00 00

- Undenatured ethyl alcohol of an alcoholic strength by volume of 80%

vol. or higher l

RM24.75

per 100%

vol. per litre and 15%

2207.20

- Ethyl alcohol and other spirits, denatured, of any strength:

- -

Denatured ethyl alcohol, including methylated spirits:

17

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 2207.20.11 00

- -

- Ethyl alcohol of an alcoholic strength by volume of exceeding 99% vol.

l

RM1.21 and 15%

2207.20.19 00

- -

- Other l

RM1.21 and 15%

2207.20.90 00

- -

Other l

RM1.21 and 15%

22.08

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages.

2208.20

- Spirits obtained by distilling grape wine or grape marc:

2208.20.50 00

- -

Brandy l per 100%

vol. per litre 2208.20.90 00

- -

Other l per 100%

vol. per litre 2208.30

- Whiskies:

2208.30.10 00

- -

In containers holding more than 5l l per 100%

vol. per litre 2208.30.90 00

- -

Other l per 100%

vol. per litre 2208.40.00 00

- Rum and other spirits obtained by distilling fermented sugar-cane products l per 100%

vol. per litre 2208.50.00 00

- Gin and Geneva l per 100%

vol. per litre

2208.60.00 00

- Vodka l per 100%

vol. per litre

18

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 2208.70

- Liqueurs and cordials:

2208.70.10 00

- -

Of an alcoholic strength by volume not exceeding 57% vol.

l per 100%

vol. per litre 2208.70.90 00

- -

Other l per 100%

vol. per litre 2208.90

- Other:

2208.90.10 00

- -

Medicated samsu of an alcoholic strength by volume not exceeding 40% vol.

l per 100%

vol. per litre

2208.90.20 00

- -

Medicated samsu of an alcoholic strength by volume exceeding 40% vol.

l per 100%

vol. per litre 2208.90.30 00

- -

Other samsu of an alcoholic strength by volume not exceeding 40% vol.

l per 100%

vol. per litre 2208.90.40 00

- -

Other samsu of an alcoholic strength by volume exceeding 40% vol.

l per 100%

vol. per litre 2208.90.50 00

- -

Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol.

l per 100%

vol. per litre 2208.90.60 00

- -

Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol.

l per 100%

vol. per litre 2208.90.70 00

- -

Bitters and similar beverages of an alcoholic strength not exceeding 57% vol.

l per 100%

vol. per litre 2208.90.80 00

- -

Bitters and similar beverages of an alcoholic strength exceeding 57% vol.

l per 100%

vol. per litre

- -

Other:

2208.90.91 00

- -

- Of an alcoholic strength by volume not exceeding 1.14%

vol.

l per 100%

vol. per litre

19

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 2208.90.99 00

- -

- Other l per 100%

vol. per litre

Chapter 24

Tobacco and manufactured tobacco substitutes

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

2402.10.00 00

- Cigars, cheroots and cigarillos, containing tobacco kg

RM440.00 2402.20

- Cigarettes containing tobacco:

2402.20.10 00

- - Beedies kg

RM7.50 and 5%

2402.20.20 00

- - Clove cigarettes kg per stk 2402.20.90 00

- - Other kg per stk 2402.90

- Other:

2402.90.10 00

- - Cigars, cheroots and cigarillos of tobacco substitutes kg

RM440.00 2402.90.20 00

- - Cigarettes of tobacco substitutes kg per stk

24.03

Other manufactured tobacco and manufactured tobacco substitutes;

“homogenised”

or

“reconstituted”

tobacco;

tobacco extracts and essences.

20

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

2403.11

- - Water pipe tobacco specified in

Subheading Note 1 to this Chapter:

2403.11.10 00

- - - Packed for retail sale kg

RM27.00 and 5%

2403.11.90 00

- - - Other kg

RM15.00 and 5%

2403.19

- - Other:

- - - Packed for retail sale:

2403.19.11 00

- - - - Ang Hoon kg

RM27.00 and 5%

2403.19.19 00

- - - - Other kg

RM27.00 and 5%

2403.19.20 00

- - - Other manufactured tobacco for the manufacture of cigarettes kg

RM15.00 and 5%

- - - Other:

2403.19.91 00

- - - - Ang Hoon kg

RM15.00 and 5%

2403.19.99 00

- - - - Other kg

RM15.00 and 5%

- Other:

2403.91

- - "Homogenised" or "reconstituted"

tobacco:

2403.91.10 00

- - - Packed for retail sale kg

RM27.00 and 5%

2403.99

- - Other:

2403.99.40 00

- - - Snuff, whether or not dry kg

RM27.00 and 5%

2403.99.50 00

- - - Chewing and sucking tobacco kg

RM27.00 and 5%

21

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty

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:

2404.11.00 00

- - Containing tobacco or reconstituted tobacco kg

RM798.00

per kg of tobacco content

2404.12

- - Other, containing nicotine:

2404.12.10 00

- - - E-cigarette liquid or gel kg per millilitre

2404.12.90 00

- - - Other kg per millilitre

2404.19

- - Other:

2404.19.20 00

- - - Containing nicotine substitutes kg per millilitre

22

Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and repdroducers, and parts and accessories of such articles

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 85.43

Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.

8543.40.00 00

- Electronic cigarettes and similar personal electric vaporising devices u 10%

Chapter 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 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:

8703.21

- - Of a cylinder capacity not exceeding 1,000cc:

- - - Other:

8703.21.42 00

- - - - All-Terrain Vehicles (ATV)

u 65%

8703.21.45 00

- - - - Sedan u 75%

23

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.21.51 00

- - - - - Of four-wheel drive u 75%

8703.21.59 00

- - - - - Other u 75%

- - - - Other:

8703.21.91 00

- - - - - Three-wheeled vehicles u 60%

8703.21.99 00

- - - - - Other u 60%

8703.22

- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500cc:

- - - Other:

8703.22.42 00

- - - - All-Terrain Vehicles (ATV)

u 65%

8703.22.44 00

- - - - Hearses u 65%

8703.22.45 00

- - - - Prison vans u 65%

8703.22.47 00

- - - - Sedan u 75%

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.22.51 00

- - - - - Of four-wheel drive u 75%

8703.22.59 00

- - - - - Other u 75%

8703.22.90 00

- - - - Other u 60%

8703.23

- - Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc:

- - - Other:

8703.23.52 00

- - - - Hearses u 90%

8703.23.53 00

- - - - Prison vans u 90%

- - - - Sedan:

24

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.23.55 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.23.56 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.23.57 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.23.58 00

- - - - - Of a cylinder capacity exceeding 2,500cc u 105%

- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:

8703.23.61 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.23.62 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.23.63 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.23.64 00

- - - - - Of a cylinder capacity exceeding 2,500cc u 105%

- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:

8703.23.65 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.23.66 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

25

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.23.67 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.23.68 00

- - - - - Of a cylinder capacity exceeding 2,500cc u 105%

- - - - Other:

8703.23.71 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.23.72 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%

8703.23.73 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.23.74 00

- - - - - Of a cylinder capacity exceeding 2,500cc u 105%

8703.24

- - Of a cylinder capacity exceeding 3,000cc:

- - - Other:

8703.24.42 00

- - - - Hearses u 105%

8703.24.43 00

- - - - Prison vans u 105%

- - - - Sedan:

8703.24.45 00

- - - - - Of four-wheel drive u 105%

8703.24.49 00

- - - - - Other u 105%

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.24.51 00

- - - - - Of four-wheel drive u 105%

8703.24.59 00

- - - - - Other u 105%

- - - - Other:

26

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.24.61 00

- - - - - Of four-wheel drive u 105%

8703.24.69 00

- - - - - Other u 105%

- Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):

8703.31

- - Of a cylinder capacity not exceeding 1,500cc:

- - - Other:

8703.31.42 00

- - - - All-Terrain Vehicles (ATV)

u 65%

8703.31.44 00

- - - - Hearses u 65%

8703.31.45 00

- - - - Prison vans u 65%

8703.31.47 00

- - - - Sedan u 75%

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.31.51 00

- - - - - Of four-wheel drive u 75%

8703.31.59 00

- - - - - Other u 75%

- - - - Other:

8703.31.91 00

- - - - - Three-wheeled vehicles u 60%

8703.31.99 00

- - - - - Other u 60%

8703.32

- - Of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc:

- - - Other:

8703.32.52 00

- - - - Hearses u 90%

8703.32.53 00

- - - - Prison vans u 90%

- - - - Sedan:

27

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.32.61 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.32.62 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.32.63 00

- - - - - Of a cylinder capacity exceeding 2,000cc u 90%

- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:

8703.32.71 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.32.72 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.32.73 00

- - - - - Of a cylinder capacity exceeding 2,000cc u 90%

- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:

8703.32.74 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.32.75 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.32.76 00

- - - - - Of a cylinder capacity exceeding 2,000cc u 90%

- - - - Other:

8703.32.81 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

28

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.32.82 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%

8703.32.83 00

- - - - - Of a cylinder capacity exceeding 2,000cc u 90%

8703.33

- - Of a cylinder capacity exceeding 2,500cc:

- - - Other:

8703.33.52 00

- - - - Hearses u 105%

8703.33.53 00

- - - - Prison vans u 105%

- - - - Sedan:

8703.33.61 00

- - - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.33.62 00

- - - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel-drive:

8703.33.71 00

- - - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.33.72 00

- - - - - Of a cylinder capacity exceeding 3,000cc u 105%

8703.33.80 00

- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel-drive u 105%

8703.33.90 00

- - - - Other u 105%

8703.40

- Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those

29

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty capable of being charged by plugging to external source of electric power:

- - Other:

- - - All-Terrain Vehicles (ATV):

8703.40.32 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.40.33 00

- - - - Of a cylinder capacity exceeding 1,000cc u 65%

- - - Hearses:

8703.40.41 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.40.42 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%

8703.40.43 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.40.44 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%

8703.40.45 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.40.46 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.40.47 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Prison vans:

8703.40.51 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.40.52 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%

30

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.40.53 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.40.54 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 3,000cc u 90%

8703.40.55 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Sedan:

8703.40.61 00

- - - - Of a cylinder capacity not exceeding 1,000 cc u 75%

8703.40.62 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.40.63 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.40.64 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.40.65 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.40.66 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.40.67 00

- - - - Of a cylinder capacity exceeding 3,000cc, of four-wheel drive u 105%

8703.40.68 00

- - - - Of a cylinder capacity exceeding 3,000cc, not of four-wheel drive u 105%

- - - Other motor cars (including station wagons and sports cars,

31

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty but not including vans), of four wheel drive:

8703.40.71 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 75%

8703.40.72 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.40.73 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.40.74 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.40.75 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.40.76 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.40.77 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:

8703.40.81 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 75%

8703.40.82 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.40.83 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

32

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.40.84 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.40.85 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.40.86 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.40.87 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Other:

8703.40.91 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 60%

8703.40.92 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 60%

8703.40.93 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.40.94 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%

8703.40.95 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.40.96 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.40.97 00

- - - - Of a cylinder capacity exceeding 3,000cc, of four-wheel drive u 105%

8703.40.98 00

- - - - Of a cylinder capacity exceeding 3,000cc, not of four-wheel drive u 105%

33

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.50

- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:

- - Other:

- - - All-Terrain Vehicles (ATV):

8703.50.32 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.50.33 00

- - - - Of a cylinder capacity exceeding 1,000cc u 65%

- - - Hearses:

8703.50.41 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.50.42 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%

8703.50.43 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.50.44 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%

8703.50.45 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.50.46 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.50.47 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Prison vans:

34

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.50.51 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.50.52 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%

8703.50.53 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.50.54 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,500cc u 90%

8703.50.55 00

- - - - Of a cylinder capacity exceeding 2,500cc u 105%

- - - Sedan:

8703.50.61 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 75%

8703.50.62 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.50.63 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.50.64 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.50.65 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.50.66 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.50.67 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Other motor cars (including station wagons and sports cars,

35

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty but not including vans), of four wheel drive:

8703.50.71 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 75%

8703.50.72 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.50.73 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.50.74 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.50.75 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.50.76 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.50.77 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:

8703.50.81 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 75%

8703.50.82 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.50.83 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.50.84 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

36

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.50.85 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.50.86 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.50.87 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Other:

8703.50.91 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 60%

8703.50.92 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 60%

8703.50.93 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.50.94 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%

8703.50.95 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.50.96 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.50.97 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

8703.60

- Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:

- - Other:

- - - All-Terrain Vehicles (ATV):

37

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.60.32 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.60.33 00

- - - - Of a cylinder capacity exceeding 1,000cc u 65%

- - - Hearses:

8703.60.41 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.60.42 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%

8703.60.43 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.60.44 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%

8703.60.45 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.60.46 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.60.47 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Prison vans:

8703.60.51 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.60.52 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%

8703.60.53 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

38

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.60.54 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 3,000cc u 90%

8703.60.55 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Sedan:

8703.60.61 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 75%

8703.60.62 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.60.63 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.60.64 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.60.65 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.60.66 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.60.67 00

- - - - Of a cylinder capacity exceeding 3,000cc, of four-wheel drive u 105%

8703.60.68 00

- - - - Of a cylinder capacity exceeding 3,000cc, not of four-wheel drive u 105%

- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:

8703.60.71 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 75%

39

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.60.72 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.60.73 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.60.74 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.60.75 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.60.76 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.60.77 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:

8703.60.81 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 75%

8703.60.82 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.60.83 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.60.84 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.60.85 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

40

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.60.86 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.60.87 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Other:

8703.60.91 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 60%

8703.60.92 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 60%

8703.60.93 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.60.94 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%

8703.60.95 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.60.96 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.60.97 00

- - - - Of a cylinder capacity exceeding 3,000cc, of four-wheel drive u 105%

8703.60.98 00

- - - - Of a cylinder capacity exceeding 3,000cc, not of four-wheel drive u 105%

8703.70

- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:

41

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty

- - Other:

- - - All-Terrain Vehicles (ATV):

8703.70.32 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.70.33 00

- - - - Of a cylinder capacity exceeding 1,000cc u 65%

- - - Hearses:

8703.70.41 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.70.42 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%

8703.70.43 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.70.44 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%

8703.70.45 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.70.46 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.70.47 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Prison vans:

8703.70.51 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 65%

8703.70.52 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%

42

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.70.53 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.70.54 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,500cc u 90%

8703.70.55 00

- - - - Of a cylinder capacity exceeding 2,500cc u 105%

- - - Sedan:

8703.70.61 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 75%

8703.70.62 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.70.63 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.70.64 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.70.65 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.70.66 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.70.67 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:

8703.70.71 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 75%

43

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.70.72 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.70.73 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.70.74 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.70.75 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.70.76 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.70.77 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:

8703.70.81 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 75%

8703.70.82 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 75%

8703.70.83 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 75%

8703.70.84 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 80%

8703.70.85 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

44

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.70.86 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.70.87 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

- - - Other:

8703.70.91 00

- - - - Of a cylinder capacity not exceeding 1,000cc u 60%

8703.70.92 00

- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 60%

8703.70.93 00

- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%

8703.70.94 00

- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%

8703.70.95 00

- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%

8703.70.96 00

- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%

8703.70.97 00

- - - - Of a cylinder capacity exceeding 3,000cc u 105%

8703.80

- Other vehicles, with only electric motor for propulsion:

- - Other:

8703.80.92 00

- - - All-Terrain Vehicles (ATV)

u 10%

8703.80.94 00

- - - Hearses u 10%

8703.80.95 00

- - - Prison vans u 10%

8703.80.97 00

- - - Sedan u 10%

45

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8703.80.98 00

- - - Other motor cars (including station wagons and sports cars, but not including vans)

u 10%

8703.80.99 00

- - - Other u 10%

8703.90

- Other:

- - Other:

8703.90.92 00

- - - All-Terrain Vehicles (ATV)

u 65%

8703.90.94 00

- - - Hearses u 65%

8703.90.95 00

- - - Prison vans u 65%

8703.90.97 00

- - - Sedan u 60%

8703.90.98 00

- - - Other motor cars (including station wagons and sports cars, but not including vans)

u 60%

8703.90.99 00

- - - Other u 65%

87.11

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.

8711.10

- With internal combustion piston engine of a cylinder capacity not exceeding 50cc:

- - Other:

8711.10.92 00

- - - Mopeds or motorised bicycles u 20%

8711.10.94 00

- - - Powered kick scooters; pocket motorcycles u 20%

8711.10.95 00

- - - Other motorcycles and motor scooters u 20%

8711.10.99 00

- - - Other u 20%

8711.20

- With internal combustion piston engine of a cylinder capacity exceeding 50cc but not exceeding 250cc:

46

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty

- - Other:

8711.20.92 00

- - - Mopeds or motorised bicycles u 20%

8711.20.93 00

- - - Pocket motorcycles u 20%

- - - Other motorcycles (with or without side-cars), including motor scooters:

8711.20.94 00

- - - - Of a cylinder capacity exceeding 150cc but not exceeding 200cc u 30%

8711.20.95 00

- - - - Of a cylinder capacity exceeding 200cc but not exceeding 250cc u 30%

8711.20.96 00

- - - - Other u 20%

8711.20.99 00

- - - Other u 20%

8711.30

- With internal combustion piston engine of a cylinder capacity exceeding 250cc but not exceeding 500cc:

8711.30.90 00

- - Other u 30%

8711.40

- With internal combustion piston engine of a cylinder capacity exceeding 500cc but not exceeding 800cc:

8711.40.90 00

- - Other u 30%

8711.50

- With internal combustion piston engine of a cylinder capacity exceeding 800cc:

8711.50.90 00

- - Other u 30%

8711.60

- With electric motor for propulsion:

- - Other:

8711.60.92 00

- - - Kick scooters;

self-balancing cycle; pocket motorcycles u 10%

47

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 8711.60.93 00

- - - Other motorcycles u 10%

8711.60.94 00

- - - Bicycles, with an auxiliary electric motor not exceeding 250W and with the maximum speed not exceeding 25km/h u 10%

8711.60.95 00

- - - Other bicycles u 10%

8711.60.99 00

- - - Other u 30%

8711.90

- Other:

8711.90.90 00

- - Other u 30%

Chapter 95

Toys, games and sports requisites; part and accessories thereof

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 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.

9504.40.00 00

- Playing cards u (pack)

10%

9504.90

- Other:

-

- Gambling equipment and paraphernalia:

9504.90.34 00

-

- - Mahjong tiles, of wood or of paper or of plastics u 10%

9504.90.35 00

-

- - Other Mahjong tiles u 5%

48

Chapter 96

Miscellaneous manufactured articles

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan barang-barang/

Descriptions of goods

(4)

Unit kuantiti/

Unit of quantity

(5)

Kadar duti/

Rate of duty 96.14

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.

9614.00.90

- Other:

9614.00.90 10

- - Smoking pipes (including pipe bowls)

kg 10%

JADUAL KEDUA/SECOND SCHEDULE

[Perenggan 5/Paragraph 5]

SINGKATAN DAN SIMBOL/ABBREVIATIONS AND SYMBOLS cc kg km/h l

RM stk u(pack)

u vol.

W

%

cubic centimetre(s)

kilogram(s)

kilometre(s) per hour litre(s)

Ringgit Malaysia stick(s)

Packs pieces/items

Volume

Watt(s)

Percent

49

Dibuat 31 Oktober 2025

Made 31 October 2025

[SULIT KE.HT(96)669/19-8 Klt.5; MOF.700-2/1/16 JLD.16(S)(16); PN(PU2)337/JLD.29]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II/

Minister of Finance II

[Akan dibentangkan di hadapan Dewan Rakyat menurut subseksyen 6(2) Akta Eksais 1976]

[To be laid before the Dewan Rakyat pursuant to subsection 6(2) of the Excise Act 1976]