Malaysia legislation
Section 44
Seksyen 44
Federal or
State officials who have completed official service in Labuan or
Langkawi
One motor vehicle under heading 87.03
or one motorcycle under heading 87.11 of the prevailing
Customs
Duties
Order
(a)
Fifty per cent exemption of excise duty based on the rate imposed under the prevailing Excise
Duties Order;
(b)
that the officials have served at least twelve months in
Labuan or Langkawi;
The
Head of
Department or such other officers authorised by him”.
P.U. (A) 331 4
(1)
(2)
(3)
(4)
(5)
Persons exempted
Goods exempted
Conditions
Certificate to be signed by
(c)
that the goods imported or transported should be registered with the Road Transport
Department of
Malaysia in the name of the officials not less than six months from date of return to the principal customs area;
(d)
that the officials must obtain a written permission from the Director
General for importation of the goods within six months from the date the officials report for duty; and
(e)
that the goods shall not be sold or disposed of except after the payment of excise duty
Dibuat 25 Oktober 2023
[SULIT KE.HT(96)669/20-4 Klt.3; MOF.TAX(S).700-1/2/21(18); PN(PU2)337/JLD. 28]
ANWAR BIN IBRAHIM
Menteri Kewangan
P.U. (A) 331 5
EXCISE ACT 1976
EXCISE DUTIES (EXEMPTION) (AMENDMENT) ORDER 2023