PERINTAH DUTI EKSAIS (LABUAN) (PINDAAN) 2025

Duti eksais hendaklah dilevi atas dan dibayar oleh pengimport pada kadar duti yang dinyatakan dalam ruang

Jadual

Pertama kepada

Perintah Duti Eksais 2025 [P.U. (A) 389/2025] berkenaan dengan barang-barang yang berikut yang diimport masuk ke dalam Labuan atau diangkut dari kawasan utama kastam ke Labuan:

(a)

rokok;

(b)

produk tembakau;

(c)

rokok elektronik dan peranti pengewapan elektrik peribadi yang serupa;

(d)

paip tembakau (termasuk kepala paip);

P.U. (A) 480 3

(e)

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

(f)

kenderaan motor di bawah kepala 87.03

dan 87.11

Jadual

Pertama kepada

Perintah

Duti

Eksais 2025

dengan nilai kos, insurans dan tambang melebihi tiga ratus ribu ringgit;

(g)

kenderaan motor di bawah kepala 87.03

dan 87.11

Jadual Pertama kepada Perintah Duti Eksais 2025 yang dikilangkan di kawasan utama kastam dengan harga jualan melebihi tiga ratus ribu ringgit tidak termasuk duti eksais, cukai jualan, fi lesen kenderaan motor dan insurans kenderaan motor.”.

Pemotongan Jadual 3.

Perintah ibu dipinda dengan memotong Jadual.

Dibuat 31 Disember 2025

[SULIT KE.HT(96)669/12-4-1; MOF.700-2/1/16 JLD.17 (S); PN(PU2)337/JLD.30]

ANWAR BIN IBRAHIM

Menteri Kewangan

[Akan dibentangkan di hadapan Dewan Rakyat menurut subseksyen 90A(2)

Akta Eksais 1976]

P.U. (A) 480 4

EXCISE ACT 1976

EXCISE DUTIES (LABUAN) (AMENDMENT) 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)

(Amendment) Order 2025.

(2)

This Order comes into operation on 1 January 2026.

Substitution of paragraph 2 2.

The Excise Duties (Labuan) Order 2025 [P.U. (A) 390/2025], which is referred to as the “principal Order” in this Order, is amended by substituting for paragraph 2

the following paragraph:

“Excise duty

2.

Excise duty shall be levied on and paid by the importer at the rate of duty specified in column (5) of the First Schedule to the Excise Duties Order 2025

[P.U. (A) 389/2025] in respect of the following goods which are imported into

Labuan or transported from the principal customs area to Labuan:

(a)

cigarettes;

(b)

tobacco products;

(c)

electronic cigarettes and similar personal electric vaporizing devices;

(d)

smoking pipes (including pipe bowls);

P.U. (A) 480 5

(e)

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

(f)

motor vehicles under headings 87.03

and 87.11

of the First Schedule to the Excise Duties Order 2025

with cost, insurance and freight value exceeding three hundred thousand ringgit;

(g)

motor vehicles under headings 87.03

and 87.11

of the First Schedule to the Excise Duties Order 2025 manufactured in the principal customs areas with the sales price exceeding three hundred thousand ringgit excluding excise duty, sales tax, motor vehicle licence fee and motor vehicle insurance.”.

Deletion of Schedule 3.

The principal Order is amended by deleting the Schedule.

Made 31 December 2025

[SULIT KE.HT(96)669/12-4-1; MOF.700-2/1/16 JLD.17 (S); PN(PU2)337/JLD.30]

ANWAR BIN IBRAHIM

Minister of Finance

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