Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Eksais (Pengecualian)
(Pindaan) (No. 2) 2019.
/akn/my/act/pua/2019/156
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PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2019 is Malaysia P.U. (A), cited as P.U. (A) 156 2019, currently marked in force and first recorded in 2019.
Opening note
Perintah ini bolehlah dinamakan Perintah Duti Eksais (Pengecualian)
(Pindaan) (No. 2) 2019.
Perintah Duti Eksais (Pengecualian) 2017 [P. U. (A) 444/2017] dipinda dalam
Bahagian I
Persons exempted
Goods exempted
Conditions
Certificate to be signed by
“38.
Any person
Fruit juices and vegetable juices under heading 20.09 of the prevailing
Excise
Duties Order which the total sugars content is 12 grams per 100
millilitres
(12g/100ml) or less;
concentrated fruit and vegetable juices under heading 20.09 of the prevailing
Excise
Duties Order
that the goods in column (3) item (a)
are ready to drink whether or not packing for retail sale;
the person to whom a license is granted under section 20 of the
Excise
Act 1976
[Act 176]
3
Persons exempted
Goods exempted
Conditions
Certificate to be signed by and disaccharides contained in a food and beverage either naturally occurring or added;
is stated on the label according to the
Food
Regulations 1985
and lab analysis report issued by any accredited lab listed by
Department of
Standards
Malaysia;
that the lab analysis report to be produced at the time of importation or when the goods are released from a licensed premise;
that the goods are identified to the satisfaction of the proper officer of
Customs;
that the person keeps proper records or accounts of the goods and such records or accounts shall be made available for inspection by the proper officer of customs at any time;
4
Any person
Beverages under heading 22.02 of the prevailing
Excise
Duties Order which the total sugars content is 5 grams per 100
millilitres
(5 g/100 ml) or less except for beverages in column
beverages of heading 22.02, based on milk of Chapter 4 which the total sugars content is 7 grams per 100
millilitres
(7 g/100 ml) or less
shall be a reference to all monosaccharides and disaccharides contained in a food and beverage either naturally occurring or added;
is stated on the label according to the
Food
Regulations 1985
and lab analysis report issued by any accredited lab listed by
Department of
Standards
Malaysia;
the person to whom a license is granted under section 20 of the
Excise
Act 1976
5
that the lab analysis report to be produced at the time of importation or when the goods are released
Persons exempted
Goods exempted
Conditions
Certificate to be signed by from a licensed premise;
that the goods are identified to the satisfaction of the proper officer of
Customs;
that the person keeps proper records or accounts of the goods and such records or accounts shall be made available for inspection by the proper officer of customs at any time;
The person to whom a license is granted under section 20
of the
Excise Act 1976
Fruit juices and vegetable juices under heading 20.09 of the prevailing
Excise
Duties Order;
That the goods are imported or purchased from a licensed manufacturer for packing for retail sale without changing the nature of the beverages;
that the goods are identified to the satisfaction of the proper officer of
Customs;
that the person keeps proper records or accounts of the goods and such records or
Certificate not required”.
6
Persons exempted
Goods exempted
Conditions
Certificate to be signed by accounts shall be made available for inspection by the proper officer of customs at any time;
any other conditions that the
Director
General may deem fit to impose
Dibuat 30 Mei 2019
[SULIT KE.HT(96)669/20-4 Sk.12;Perb.0.9060/18(SJ.34); PN(PU2)337/XXIII]
LIM GUAN ENG
Menteri Kewangan
7
EXCISE ACT 1976
EXCISE DUTIES (EXEMPTION) (AMENDMENT) (NO. 2) ORDER 2019
Opening note
This order may be cited as the Excise Duties (Exemption) (Amendment)
(No. 2) Order 2019.
This Order comes into operation on 1 July 2019.
Amendment of Schedule 2.
The Excise Duties (Exemption) Order 2017 [P. U. (A) 444/2017] is amended in
Part I of the Schedule by inserting after item 37 and the particulars relating to it the following items and particulars:
Persons exempted
Goods exempted
Conditions
Certificate to be signed by
“38.
Any person
Fruit juices and vegetable juices under heading 20.09
of the prevailing
Excise Duties Order which the total sugars content is 12
grams per 100
millilitres
(12g/100ml) or less;
concentrated fruit and vegetable juices under heading 20.09
of the prevailing
Excise Duties Order
that the goods in column (3) item (a)
are ready to drink whether or not packing for retail sale;
the person to whom a license is granted under section 20
of the
Excise
Act 1976
[Act 176]
8
Persons exempted
Goods exempted
Conditions
Certificate to be signed by contained in a food and beverage either naturally occurring or added;
is stated on the label according to the
Food
Regulations 1985
and lab analysis report issued by any accredited lab listed by
Department of
Standards
Malaysia;
that the lab analysis report to be produced at the time of importation or when the goods are released from a licensed premise;
that the goods are identified to the satisfaction of the proper officer of
Customs;
that the person keeps proper records or accounts of the goods and such records or accounts shall be made available for inspection by the proper officer of customs at any time;
Persons exempted
Goods exempted
Conditions
Certificate to be signed by
General may deem fit to impose
Any person
Beverages under heading 22.02 of the prevailing
Excise
Duties Order which the total sugars content is 5 grams per 100 millilitres (5
g/100 ml) or less except for beverages in column
beverages of heading 22.02, based on milk of Chapter 4 which the total sugars content is 7 grams per 100 millilitres (7
g/100 ml) or less.
shall be a reference to all monosaccharides and disaccharides contained in a food and beverage either naturally occurring or added;
is stated on the label according to the
Food
Regulations 1985
and lab analysis report issued by any accredited lab listed by
Department of
Standards
Malaysia;
the person to whom a license is granted under section 20
of the
Excise
Act 1976
10
that the lab analysis report to be produced at the time of importation or when the goods are released from a licensed premise;
Persons exempted
Goods exempted
Conditions
Certificate to be signed by satisfaction of the proper officer of
Customs;
that the person keeps proper records or accounts of the goods and such records or accounts shall be made available for inspection by the proper officer of customs at any time;
The person to whom a license is granted under section 20 of the
Excise Act 1976
Fruit juices and vegetable juices under heading 20.09
of the prevailing
Excise Duties Order;
That the goods are imported or purchased from a licensed manufacturer for packing for retail sale without changing the nature of the beverages;
that the goods are identified to the satisfaction of the proper officer of
Customs;
that the person keeps proper records or accounts of the goods and such records or accounts shall be made available for inspection by the proper officer of customs at any time;
Certificate not required”.
11
any other conditions that the
Director
General may deem fit to impose
Made 30 May 2019
[SULIT KE.HT(96)669/20-4 Sk.12;Perb.0.9060/18(SJ.34); PN(PU2)337/XXIII]
LIM GUAN ENG
Minister of Finance