Perintah Duti Eksais (Pengecualian) 2017 (Pindaan) 2020

Wine, spirit, beer or malt liquor not exceeding 1 litre in total;

That the goods are imported and purchased from any duty free shops licensed under section 65d

Customs Act 1967;

Certificate not required”;

P.U. (A) 104-105.

881

tobacco product not exceeding 225

grams (equivalent to 200 stick of cigarettes)

that the duty free shop is located at any entry point;

that the goods are imported or transported 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;

that if the person imports or purchases 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

882

dengan memasukkan selepas butiran 36 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:

Wine, spirit, beer or malt liquor not exceeding 1 litre in total;

tobacco product not exceeding 225 grams

(equivalent to 200

stick of cigarettes)

That the person entering Malaysia through the following international airports—

Kuala Lumpur

International

Airport,

Sepang;

Senai

International

Airport,

Johor;

that the goods are imported and purchased from any duty free shops licensed under section 65d

Customs Act 1967

at international airports listed under subitem (a)

in this column including Sultan

Abdul Aziz

Shah Airport and Malacca

International

Airport;

Certificate not required”; dan 883

that the goods are imported on or transported 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 48

hours;

that if the person imports or purchases 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

884

dalam butiran 37, dalam ruang (4), dengan menggantikan butir-butir yang berhubungan dengannya dengan butir-butir yang berikut:

that the goods are purchased and transported 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, Tioman or Pangkor that the person satisfies the proper officer of customs that he has visited Langkawi, Tioman or

Pangkor for a period of not less than 48 hours;

that if the person purchases or transports 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”.

Dibuat 31 Mac 2020

[SULIT.KE.HD(122)860/01 Klt. 4(4); MOF.TAX (S) 700-2/1/16 Jld. 4;

PN(PU2)337/XXIV]

Tengku Dato’ Sri Zafrul Tengku Abdul Aziz

Menteri Kewangan

EXCISE ACT 1976

Excise Duties (Exemption) 2017 (Amendment) Order 2020

Wine, spirit, beer or malt liquor not exceeding 1 litre in total;

tobacco product not exceeding 225 grams

(equivalent to 200

stick of cigarettes)

That the goods are imported and purchased from any duty free shops l i c e n s e d u n d e r section 65d Customs

Act 1967;

that the duty free shop is located at any entry point;

that the goods are imported or transported 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 i n t e n d s t o visit Malaysia for a period of not less than 72 hours;

that if the person imports or purchases 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

Certificate not required”;

886

by inserting after item 36 and the particulars relating to it the following item and particulars:

Wine, spirit, beer or malt liquor not exceeding 1 litre in total;

tobacco product not exceeding 225 grams

(equivalent to 200

stick of cigarettes)

That the person entering Malaysia through the following international airports—

Kuala Lumpur

International

Airport,

Sepang;

Senai

International

Airport,

Johor;

in this column including Sultan

Abdul Aziz Shah

Airport and Malacca

I n t e r n a t i o n a l

Airport;

that the goods are imported and purchased from a n y d u t y f r e e s h o p s l i c e n s e d under section 65d

Customs Act 1967 at international airports listed under subitem

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

Certificate not required”; and

887

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

not normally resident in

Malaysia and i n t e n d s t o visit Malaysia for a period of not less than 48 hours;

that if the person imports or purchases 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

in item 37, in column (4), by substituting for the particulars relating to it the following particulars:

that the goods are purchased and transported 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, Tioman or Pangkor that the person satisfies the proper officer of customs that he has visited Langkawi,

Tioman or Pangkor for a period of not less than 48 hours;

that if the person purchases or transports 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”.

Made 31 March 2020

[SULIT.KE.HD(122)860/01 Klt. 4(4); MOF.TAX (S) 700-2/1/16 Jld. 4;

PN(PU2)337/XXIV]

Tengku Dato’ Sri Zafrul Tengku Abdul Aziz

Minister of Finance