/akn/my/act/pua/2019/156

PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2019

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Type
P.U. (A)
Status
In force
Enacted
2019
Sections
6

Quick answer

About this p.u. (a)

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

Preamble

Suggest a correction
  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Eksais 1976 [Akta 176], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Bahagian I

Bahagian I Jadual dengan memasukkan selepas butiran 37 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

“38.

Any person

Suggest a correction

(a)

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;

Suggest a correction

(b)

concentrated fruit and vegetable juices under heading 20.09 of the prevailing

Excise

Duties Order

Suggest a correction

(a)

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

Suggest a correction

(b)

that the goods in column (3) item (a)

are ready to drink whether or not packing for retail sale;

Suggest a correction

(b)

the person to whom a license is granted under section 20 of the

Excise

Act 1976

[Act 176]

3

Suggest a correction

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by and disaccharides contained in a food and beverage either naturally occurring or added;

Suggest a correction

(ii)

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;

Suggest a correction

(d)

that the lab analysis report to be produced at the time of importation or when the goods are released from a licensed premise;

Suggest a correction

(e)

that the goods are identified to the satisfaction of the proper officer of

Customs;

Suggest a correction

(f)

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

Suggest a correction

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

Suggest a correction

(g)

any other conditions that the

Director

General may deem fit to impose

Suggest a correction

(a)

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

Suggest a correction

(b)

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

Suggest a correction

(a)

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

Suggest a correction

(i)

shall be a reference to all monosaccharides and disaccharides contained in a food and beverage either naturally occurring or added;

Suggest a correction

(ii)

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;

Suggest a correction

(b)

the person to whom a license is granted under section 20 of the

Excise

Act 1976

5

Suggest a correction

(c)

that the lab analysis report to be produced at the time of importation or when the goods are released

Suggest a correction

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by from a licensed premise;

Suggest a correction

(d)

that the goods are identified to the satisfaction of the proper officer of

Customs;

Suggest a correction

(e)

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;

Suggest a correction

(f)

any other conditions that the

Director

General may deem fit to impose

Suggest a correction

(a)

Fruit juices and vegetable juices under heading 20.09 of the prevailing

Excise

Duties Order;

Suggest a correction

(b)

beverages under heading 22.02 of the prevailing

Excise

Duties Order

Suggest a correction

(a)

That the goods are imported or purchased from a licensed manufacturer for packing for retail sale without changing the nature of the beverages;

Suggest a correction

(b)

that the goods are identified to the satisfaction of the proper officer of

Customs;

Suggest a correction

(c)

that the person keeps proper records or accounts of the goods and such records or

Certificate not required”.

6

Suggest a correction

(5)

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;

Suggest a correction

(d)

any goods that cannot be accounted shall pay the excise duty;

Suggest a correction

(e)

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

Suggest a correction

Opening note

Preamble

Suggest a correction
  1. IN exercise of the powers conferred by subsection 11(1) of the Excise Act 1976 [Act 176], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Excise Duties (Exemption) (Amendment)

(No. 2) Order 2019.

Suggest a correction

(2)

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:

Suggest a correction

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

“38.

Any person

Suggest a correction

(a)

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;

Suggest a correction

(b)

concentrated fruit and vegetable juices under heading 20.09

of the prevailing

Excise Duties Order

Suggest a correction

(a)

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

Suggest a correction

(b)

that the goods in column (3) item (a)

are ready to drink whether or not packing for retail sale;

Suggest a correction

(i)

shall be a reference to all monosaccharides and disaccharides

Suggest a correction

(b)

the person to whom a license is granted under section 20

of the

Excise

Act 1976

[Act 176]

8

Suggest a correction

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by contained in a food and beverage either naturally occurring or added;

Suggest a correction

(ii)

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;

Suggest a correction

(d)

that the lab analysis report to be produced at the time of importation or when the goods are released from a licensed premise;

Suggest a correction

(e)

that the goods are identified to the satisfaction of the proper officer of

Customs;

Suggest a correction

(f)

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;

Suggest a correction

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

General may deem fit to impose

Suggest a correction

(a)

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

Suggest a correction

(b)

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.

Suggest a correction

(a)

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

Suggest a correction

(i)

shall be a reference to all monosaccharides and disaccharides contained in a food and beverage either naturally occurring or added;

Suggest a correction

(ii)

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;

Suggest a correction

(b)

the person to whom a license is granted under section 20

of the

Excise

Act 1976

10

Suggest a correction

(c)

that the lab analysis report to be produced at the time of importation or when the goods are released from a licensed premise;

Suggest a correction

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by satisfaction of the proper officer of

Customs;

Suggest a correction

(e)

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;

Suggest a correction

(f)

any other conditions that the

Director

General may deem fit to impose

Suggest a correction

Seksyen 40

Suggest a correction

The person to whom a license is granted under section 20 of the

Excise Act 1976

(a)

Fruit juices and vegetable juices under heading 20.09

of the prevailing

Excise Duties Order;

Suggest a correction

(b)

beverages under heading 22.02 of the prevailing

Excise

Duties Order;

Suggest a correction

(a)

That the goods are imported or purchased from a licensed manufacturer for packing for retail sale without changing the nature of the beverages;

Suggest a correction

(b)

that the goods are identified to the satisfaction of the proper officer of

Customs;

Suggest a correction

(c)

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

Suggest a correction

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

Suggest a correction

(d)

any goods that cannot be accounted shall pay the excise duty;

Suggest a correction

(e)

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

Suggest a correction

Common questions

What is PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2019?
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.
Is PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2019 still in force?
Yes — PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2019 is currently in force.
When did PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2019 take effect?
PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2019 was first recorded in 2019.
How many sections does PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2019 have?
PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2019 contains 6 sections.
Where can I read the official version of PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2019?
The official text of PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2019 is published at lom.agc.gov.my.