PERINTAH DUTI EKSAIS (LABUAN) 2025

Duti eksais hendaklah dilevi atas dan dibayar oleh pengimport berkenaan dengan barang-barang yang dinyatakan dalam Jadual yang diimport masuk ke dalam Labuan atau diangkut dari kawasan utama kastam ke Labuan pada kadar duti yang dinyatakan dalam ruang (5) Jadual kepada Perintah Duti Eksais 2025 [P.U. (A) 389/2025].

Perintah Duti Eksais (Labuan) 2022 [P.U. (A) 183/2022] dibatalkan.

JADUAL

[Perenggan 2]

(1)

Bil.

(2)

Barang-barang 1.

Rokok 2.

Produk tembakau 3.

Rokok elektronik dan peranti pengewapan elektrik peribadi yang serupa 4.

Paip tembakau (termasuk kepala paip)

P.U. (A) 390 3

(1)

Bil.

(2)

Barang-barang 5.

Sediaan yang digunakan untuk merokok melalui rokok elektronik dan peranti pengewapan elektrik, dalam bentuk cecair atau gel, sama ada atau tidak mengandungi nikotin

Dibuat 31 Oktober 2025

[SULIT KE.HT(96)669/12-4-1; MOF.700-2/1/16 Jld.16(S)(16); PN(PU2)337/JLD.29]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di hadapan Dewan Rakyat menurut subseksyen 90A(2) Akta Eksais 1976]

P.U. (A) 390 4

EXCISE ACT 1976

EXCISE DUTIES (LABUAN) ORDER 2025

IN exercise of the powers conferred by paragraph 90A(1)(a) of the Excise Act 1976

[Act 176] read together with paragraph 90B(b) of the Act, the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Excise Duties (Labuan) Order 2025.

(2)

This Order comes into operation on 1 November 2025.

Excise duties 2.

Excise duties shall be levied on and paid by the importer in respect of the goods specified in the Schedule which are imported into Labuan or transported from the principal customs area to Labuan at the rates of duties specified in column (5)

of the Schedule to the Excise Duties Order 2025 [P.U. (A) 389/2025].

Revocation 3.

The Excise Duties (Labuan) Order 2022 [P.U. (A) 183/2022] is revoked.

[Paragraph 2]

(1)

No.

(2)

Goods 1.

Cigarettes 2.

Tobacco products 3.

Electronic cigarettes and similar personal electric vaporizing devices 4.

Smoking pipes (including pipe bowls)

P.U. (A) 390 5

(1)

No.

(2)

Goods 5.

Preparation used for smoking through electronic cigarettes and electric vaporizing device, in form of liquid or gel, whether or not containing nicotine

Made 31 October 2025

[SULIT KE.HT(96)669/12-4-1; MOF.700-2/1/16 Jld.16(S)(16); PN(PU2)337/JLD.29]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

[To be laid before the Dewan Rakyat pursuant to subsection 90A(2) of the Excise Act 1976]