Perintah Duti Eksais (Pengecualian) 2017

Orang yang dinyatakan dalam ruang (5) Bahagian I Jadual hendaklah mengemukakan suatu perakuan sebagaimana dalam Bahagian II Jadual yang ditandatangani oleh orang itu kepada pegawai eksais yang hak.

Had pengecualian

This order may be cited as the Excise Duties (Exemption) Order 2017.

This Order comes into operation on 3 January 2018.

Exemption from payment of excise duty 2.

Subject to paragraph 3, the persons specified in column (2) of Part I of the

Schedule are exempted from the payment of excise duty on goods specified in column (3)

subject to the conditions specified in column (4).

The person specified in column (5) of Part I of the Schedule shall produce a certificate as in Part II of the Schedule signed by such person to the proper officer of excise.

Extent of exemption 3.

The exemption referred to in paragraph 2 shall be granted in full in respect of goods specified in column (3) of Part I of the Schedule unless otherwise provided in the conditions specified in column (4).

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Time when exemption operates 4.

The exemption referred to in paragraph 2 shall take effect—

Persons exempted

Goods exempted

Conditions

Certificate to be signed by 1.

The

Yang di-Pertuan Agong

All goods

That it is proved to the satisfaction of the

Director General that the goods are imported or purchased from a licensed manufacturer or released from licensed warehouses or licensed premises for the personal or official use of the

Yang di-Pertuan Agong

The Comptroller of the Household 2.

The Ruler of any

State, including the Ruling Chiefs of

Negeri

Sembilan, and the

Yang di-Pertua

Negeri of Melaka,

Pulau

Pinang,

Sabah and

Sarawak

All goods

That it is proved to the satisfaction of the

Director General that the goods are imported or purchased from a licensed manufacturer or released from licensed warehouses or licensed premises for the personal or official use of the

Ruler, Ruling Chiefs or

Yang di-Pertua

Negeri;

that in respect of motor cars, the quantity does not exceed in number from those decided by the Rulers in Council

The officer designated by the

Ruler,

Ruling

Chiefs or

Yang di-Pertua Negeri

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by 3.

The

Governors and Trustees of the Lady Templer

Tuberculosis

Hospital

Fund

Registered and

Sabah Anti T.B.

Association

All goods

That the goods are purchased from a licensed manufacturer by or on behalf of the Fund or Association;

that the goods are to be used solely in the

Lady

Templer

Tuberculosis Hospital or by the Sabah Anti

T.B. Association

The person approved by the

Director General 4.

Rubber

Research

Institute of

Malaysia

(RRIM);

Forest

Research

Institute

Malaysia

(FRIM);

Standards and

Industrial

Research

Institute of

Malaysia

(SIRIM);

Malaysian

Agricultural

Research and

Development

Institute

(MARDI);

Palm

Oil

Research

Institute of

All goods excluding motor cars

That the goods are imported or purchased from a licensed manufacturer or licensed premises solely for use of the

Institute for research purposes only;

that the goods will not be sold or disposed of to the public except after payment of excise duty

In relation to—

RRIM, its

Director;

FRIM, its

Director

General;

SIRIM, its

Director

General;

MARDI, its

Director

General;

PORIM, its

Director

General;

MRRDB, its

Controller;

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

Malaysia

(PORIM);

Malaysian

Rubber

Research and

Development

Board

(MRRDB);

The

Tin

Industry

(Research and

Development)

Board

The Tin

Industry

(Research and

Development)

Board, its

Secretary 5.

Any bona fide dealer in motor vehicles and his duly authorised agents

Motor vehicles falling under heading 87.03

That the motor vehicles are removed from the places of manufacture specified in a license issued under section 20 of the

Act in accordance with an order made by the

Minister under subsection 6(1)

of the Act;

that the motor vehicles are in the possession or control of the dealer solely for the purpose of sale or other bona fide disposal prior to the registration under the provisions of any written law relating to road traffic;

Certificate not required

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

that the motor vehicles are kept or stored by the dealer or his authorised agents in the normal place of business;

that the motor vehicles are not used or driven otherwise than for the purpose of demonstration or of effecting the registration under the provisions of any written law relating to road traffic;

that the dealer keeps such books of account or other records of the motor vehicles as the

Director General may direct;

that on the direction of the Director General the dealer shall produce all dutiable motor vehicles for inspection by the proper officer of excise

That the undenatured ethyl alcohol is imported or purchased from a licensed manufacturer;

Certificate not required

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by 3(1) of the Excise

(Bottling and

Movement of

Intoxicating

Liquors)

Regulations 1977

that the undenatured ethyl alcohol is imported or purchased solely to be used in the manufacture of

Compounded

Hard

Liquor (CHL) under section 20 of the Act;

any other conditions as the

Director

General may deem fit to impose

That the goods are imported or purchased from a licensed manufacturer;

that the goods are used solely by the department concerned and are not sold or otherwise disposed of except as sanctioned by the

Head of Department concerned;

that the cost of the goods is charged to a departmental vote appearing in the

Federal or

State

Estimates and are not purchased out of any other funds

The Head of the

Department or such other officer nominated by him as the

Director

General may approve

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by 8.

Any person approved by the

Director General

All goods excluding imported motor cars

That the goods are imported or purchased from a licensed manufacturer or licensed warehouse for supply to any

Federal or

State

Government

Department in

Malaysia;

that the

Head of

Department certifies in writing to a senior officer of excise—

that the goods are to be purchased and supplied to his department at a price exclusive of excise duty in accordance with the terms of contract;

that the goods are used solely by the

Government

Department concerned and are not sold or otherwise disposed of except as sanctioned by him;

that the cost of the goods is charged

The Head of the

Department or such other officer nominated by him as the

Director

General may approve

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by to a departmental vote appearing in the

Federal or

State

Estimates and are not purchased out of any other funds

That the goods are imported or purchased from a licensed manufacturer or licensed warehouse by the local authority concerned;

that the goods are used solely by the local authority concerned and are not sold or otherwise disposed of except after payment of excise duty;

that the cost of the goods is charged to a vote appearing in the

Local

Authority's

Estimates and are not purchased out of any other funds

The Chairman of the

Local

Authority or any officer nominated by him and approved by the

Director General

That the goods are imported or purchased from a licensed manufacturer or licensed warehouse for supply to any local

The Chairman of the

Local

Authority or any officer nominated by him and

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by authority in

Peninsular Malaysia,

Sabah or Sarawak;

that the Chairman of any local authority certified in writing to a senior officer of excise—

that the goods are to be purchased and supplied to his local authority at a price exclusive of excise duty in accordance with the terms of contract;

that the goods will be used solely by the local authority concerned and are not sold or otherwise disposed of except after payment of excise duty;

that the cost of the goods is charged to a vote appearing in the

Local Authority’s

Estimates and are approved by the

Director General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by not purchased out of any other funds

That the goods are imported or purchased from a licensed manufacturer or licensed warehouse;

that the goods are used solely by the

State

Railway concerned and are not sold or otherwise disposed of except after payment of excise duty;

that the cost of the goods is charged to a vote appearing in the

State

Railway

Estimates and are not purchased out of any other funds

The

Head of

Department or

Chairman of the local authority or any officer of the

Department or local authority nominated by him and approved by the

Director

General

That the goods are imported or purchased from a licensed manufacturer or licensed warehouse for supply to Sabah

State Railway;

that the head of Sabah

State Railway certifies in writing to a senior officer of excise—

The

Head of

Department or

Chairman of the local authority or any officer of the

Department or local authority nominated by him and approved by the

Director

General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

that the goods are to be purchased and supplied to his State Railway at a price exclusive of excise duty in accordance with the terms of contract;

that the goods will be used solely by the State Railway and are not sold or otherwise disposed of except after payment of excise duty;

that the cost of the goods is charged to a vote appearing in his

State

Railway

Estimates and are not purchased out of any other funds

That the person produces to a senior officer of excise, at the time of claiming the exemption, a taxi cab licence, airport taxi cab licence or hire car licence, issued by the

Land Public Transport

Commission as

The person exempted

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

Vehicle

(ATV), hearses, prison vans, go-karts, ambulances, golf cars and golf buggies and motor-homes defined under section 2 of the Land

Public

Transport

Act 2010 [Act 715];

that the motor vehicle is purchased from a manufacturer licensed under section 20 of the Act or from any bona fide dealer in such motor vehicle or his duly authorised agent;

that the motor vehicle is new and unregistered having a new engine and chassis;

that the motor vehicle is not sold or otherwise disposed of to any person except as sanctioned by the

Road

Transport

Department of

Malaysia and after payment of the relevant excise duty;

that this exemption is not applicable to a person who has been granted a licence to operate a “limousine taxi cab” or a “hire and drive car” by the Land

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

Public

Transport

Commission

Goods sold or otherwise disposed of to any person by any Federal or

State

Government

Department;

goods mentioned in

above subsequently sold or otherwise disposed of to any other person

That the first sale or disposal other than by way of sale has been sanctioned in writing by the Head of

Department concerned

Certificate not required

That the goods have been approved by the

Secretary General of the Treasury;

that the goods are imported or purchased by

PERNAMA from a warehouse or place licensed under section 20 or 25 of the Act on account of—

members of the

Malaysian Armed

Forces serving on

The person approved by the

Director General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by full pay, including their spouses but excluding the civilian staff of the

Malaysian

Armed Forces;

members of the

Malaysian

Volunteer Armed

Forces under-going full training;

members and honorary members of the

Volunteer Armed

Forces, although not called out for continuous training, solely for the purpose of consumption of beer on the premises of messes or canteens;

retired members of the Malaysian

Armed Forces or

Malaysian

Volunteer Armed

Forces;

that the goods purchased under this exemption are stored

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by at the premises of

PERNAMA under such conditions as may be imposed by the

Director General;

that every bottle or other container for beer supplied under this exemption shall be marked in such manner as the

Director General may from time to time direct;

that with regard to beer, PERNAMA—

shall limit the quantity sold to each member or retired member of the Armed Forces eligible under this exemption to 48

bottles or 48

other containers of beer per month;

shall not sell to persons professing the

Islamic faith or to those below 18

years of age;

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

that PERNAMA shall keep such records or accounts pertaining to goods purchased or sold as required by the

Director General;

that in respect of motorcycle, PERNAMA shall sell only one unit to any person eligible for such exemption;

that PERNAMA shall pay excise duty on goods found to be deficient in quantity or not accounted for in its stock or records;

that PERNAMA shall submit to the State

Director of Customs a half-yearly return in such form and manner as the Director General may require, not later than the 15th day of the following month, furnishing an account of goods purchased and sold

That the goods are to be donated or given free of charge to any

Federal or

State

Government

The Head of the

Department or statutory body or such other officer nominated by him as the

Director

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

Department or a statutory body;

that it is proved to the satisfaction of the

Director General that the goods are released from licensed premises direct to the

Department or statutory body concerned;

that the goods are used solely by the

Department or statutory body and are not sold or otherwise disposed of except as sanctioned by the

Head of Department or statutory body concerned;

that every application for exemption is accompanied by a certificate of the head of the relevant

Department or statutory body stating that the goods are to be supplied to the

Department without charge

General may approve

That the goods are purchased from a licensed manufacturer

The

Secretary

General of the

Ministry of Health or officer

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by solely for use of the

Ministry of Health;

that the goods are not sold or otherwise disposed of except as sanctioned by the

Secretary General of the Treasury authorised by him and approved by the

Director

General

That the institution concerned is approved by the

Ministry of Education;

that the goods are imported or purchased from a licensed manufacturer and kept by the institution concerned solely for educational purposes and will not be sold or disposed of to the public

The Head of the

Institution

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

That the goods are purchased from a licensed manufacturer by the institution;

that the goods are to be used solely in accordance with the declared objects of the institution for the relief of distress and sufferings and will not be sold to the public

The person approved by the

Director General

Maswings

Sdn. Bhd.;

Firefly

Sdn. Bhd.;

Ground equipment and instructional materials;

training aids;

spare parts;

That the goods are purchased from a licensed manufacturer, solely to be used either as ground equipment within the limits of any airport in connection with the establishment or maintenance of the

The person approved by the

Director General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

MAB

Kargo

Sdn. Bhd.;

Aero

Darat

Sdn. Bhd.

equipment for aircraft;

store for aircraft international or domestic service operated by the airline or as instructional material and training aids for use in connection with the technical training of ground and flight personnel required to establish and maintain such international or domestic service;

that the goods shall be subject to such conditions as the

Director General may deem fit to impose

That the goods are imported solely to be used by and in aircraft of Malaysia Airlines

Berhad, or to be supplied to any designated international airline;

that the goods shall be subject to such conditions as the

Director General may deem fit to impose

The person approved by the

Director General

Persons exempted

Goods exempted

Conditions

Certificate to be signed by consumption in the Joint

Development Area (JDA)

Authority (MTJA)

or such other person authorized by him

That the goods are identified to the satisfaction of the proper officer of customs;

that the goods are re-imported within one year from the date of export, or such period as the Director

General may approve

The Importer

That it has been registered by the authority responsible for registering or licensing motor vehicles in any foreign country;

The Importer;

Certificate is not required in the case of a motor vehicle or motor cycle driven or

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by any foreign country

that it will be exported within three months of the date of import;

any other conditions the Director General may deem fit to impose, provided that this exemption shall not apply to motor vehicles or motor cycles registered in Labuan or

Langkawi and transported to the principal customs area ridden by the

Importer

That it has been registered by the

Road

Transport

Department of

Malaysia;

that it is registered by the proper officer of customs at Labuan or

Langkawi at the time of importation;

that it may only be landed at a customs port in the principal customs area;

that the motor vehicle or motor cycle may remain in the principal customs area for a period not

The Driver/Rider

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by exceeding ninety days in any one year;

that immediately on its return from the principal customs area, the motor vehicle or motor cycle shall be produced to the proper officer of customs at Labuan or

Langkawi;

that security as determined by the

Director General is furnished to customs for its return to

Labuan or Langkawi

That it has been registered by the

Road

Transport

Department of

Malaysia;

any other conditions the Director General may deem fit to impose

The Importer;

Certificate is not required in the case of a motor vehicle or motor cycle driven or ridden by the

Importer

That the goods are imported or purchased from a licensed manufacturer solely to be used by and in the aircraft of

Air Asia X Sdn. Bhd.;

The person approved by the

Director General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

that the goods shall be subject to such conditions as the

Director General may deem fit to impose

That the goods are imported or purchased from a licensed manufacturer and are solely to be used or for sale by and in the aircraft of Air

Asia Berhad in its international flights;

that the goods shall be subject to such conditions as the

Director General may deem fit to impose

The person approved by the

Director General

That prior approval of a proper officer of customs must be obtained by the licensed person;

the goods are imported into, and deposited in, a bonded warehouse in Labuan,

Langkawi or Tioman;

that the goods are used directly in the licensed person’s business at the

The person approved by the

Director General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by licensed person’s premises;

that the licensed person shall keep records or accounts of the goods purchased and that such records and accounts be made available for inspection by a proper officer of customs at any time;

that the licensed person shall pay the duties on any goods that cannot be accounted for

Wine, spirit beer or malt liquor not exceeding 1

litre in all;

tobacco product not exceeding 225

grams

(equivalent to 200 stick of cigarettes)

That the goods are imported on or with the person or in his baggage;

that the person satisfies the proper officer of customs that he is either—

not normally resident in

Malaysia and intends to visit

Malaysia for a period of not less than 72

hours;

Certificate not required

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

normally resident in

Malaysia and is returning after an absence from

Malaysia of not less than 72

hours;

that if the person imports in excess of the quantity or value of goods exempted, he shall be liable to pay duty on the excess only base on the prevailing rate imposed

Wine, spirit beer or malt liquor not exceeding 1

litre in all;

cigarettes not exceeding 200 sticks or tobacco product

(other than cigarettes)

not exceeding 225 grams

That the goods are imported on or with the person or in his baggage;

that in the case of

Labuan, the person satisfies the proper officer of customs that he has visited Labuan for a period of not less than 24 hours;

that in the case of

Langkawi or Tioman, that the person satisfies the proper officer of customs that he has visited

Langkawi or Tioman

Certificate not required

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by for a period of not less than 48 hours;

that if the person imports in excess of the quantity or value of goods exempted, he shall be liable to pay duty on the excess only based on the prevailing rate imposed

JADUAL/SCHEDULE