Is PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 still in force?

Yes — PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 is currently in force.

How many sections does PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 have?

PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 contains 17 sections.

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PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022

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Type: P.U. (A)
Status: In force
Enacted: 2022
Sections: 21

Quick answer

About this p.u. (a)

PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 is Malaysia P.U. (A), cited as P.U. (A) 288 2022, currently marked in force and first recorded in 2022.

Opening note

Preamble

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

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Duti Eksais (Pengecualian)

(Pindaan) (No. 2) 2022.

(2)

Perintah ini mula berkuat kuasa pada 1 November 2022.

Pindaan Jadual

Seksyen 2

Perintah Duti Eksais (Pengecualian) 2017 [P. U. (A) 444/2017] dipinda dalam

Jadual, dalam Bahagian I, dengan memasukkan selepas butiran 40 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:

(1)

(2)

(3)

(4)

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

“41. Any person

(a)

Premix preparation which the total sugars content is 33.3 grams per 100

grams

(33.3g/100g) or less as follows:

(i)

Food preparations containing cocoa of subheadings 1806.10.00 00,

Seksyen 1806

90.30 00 and 1806.90.90 00;

(ii)

Food preparations of goods of

(a)

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

(b)

that the total sugars content for imported goods shall be a reference to all monosaccharides and disaccharides contained in the goods either naturally occurring

(a)

The importer; or

(b)

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

Excise Act 1976

P.U. (A) 288 3

(1)

(2)

(3)

(4)

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by headings 04.01

to 04.04

of subheadings 1901.90.32 00 and 1901.90.39 00;

(iii)

Food preparations of soya-based preparations of subheadings 1901.90.41 00 and 1901.90.49 00;

(iv)

Food preparations of flour, groats, meal and starch of subheading 1901.90.99 00;

(v)

Preparations with a basis of extracts, essences or concentrates or with a basis of coffee of subheadings 2101.12.10 00,

Seksyen 2101

12.91 00,

(vi)

Preparations with basis of extracts, essences or concentrates or with a basis of tea or maté of subheadings or added and is stated –

(i)

on the label according to the

Food Regulations 1985; or

(ii)

in the laboratory analysis report issued by a laboratory accredited by the Department of

Standards

Malaysia or a signatory to the

Asia

Pacific

Accreditation

Cooperation

(APAC)

or the

International

Laboratory

Accreditation

Cooperation

Mutual

Recognition

Arrangement

(ILAC MRA);

(c)

that the total sugars content for the goods purchased from a licensed manufacturer─

P.U. (A) 288 4

(1)

(2)

(3)

(4)

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

Seksyen 2101

20.30 00 and 2101.20.90 00;

(vii)

Food preparation not elsewhere specified or included of subheadings 2106.90.53 00 and 2106.90 59 00;

(b)

Infant formula milk specially prepared for new born person up to twelve months of age as stated in the Food Regulations 1985

for headings 18.06,

Seksyen 19

and 21.06;

(c)

Formulated milk powder specially prepared for children from the age of twelve months to nine years as stated in the Food

Regulations 1985 for headings 18.06, 19.01

and 21.06

(i)

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

(ii)

is stated on the label according to the

Food

Regulations 1985

and in the laboratory analysis report issued by a laboratory accredited by the Department of

Standards

Malaysia;

(d)

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

(e)

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

P.U. (A) 288 5

(1)

(2)

(3)

(4)

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

(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

Seksyen 42

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

Excise Act 1976

(a)

Food preparations containing cocoa of subheadings 1806.10.00 00,

Seksyen 1806

90.30 00

and 1806.90.90 00;

(b)

Food preparations of goods of headings 04.01

to 04.04

of subheadings 1901.90.32 00

and 1901.90.39 00;

(c)

Food preparations of soya-based preparations of subheadings 1901.90.41 00

and 1901.90.49 00;

(d)

Food preparations of flour, groats, meal and starch of subheading 1901.90.99 00;

(e)

Preparations with a basis of extracts,

(a)

That the goods are imported or purchased from a licensed manufacturer solely for packing for retail sale in the licensed manufacturer’s premise without changing the nature of the goods;

(b)

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

(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;

The person exempted”.

P.U. (A) 288 6

(1)

(2)

(3)

(4)

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by essences or concentrates or with a basis of coffee of subheadings 2101.12.10 00,

Seksyen 2101

12.91 00,

(f)

Preparations with basis of extracts, essences or concentrates or with a basis of tea or maté of subheadings 2101.20.30 00

and 2101.20.90 00;

(g)

Food preparation not elsewhere specified or included of subheadings 2106.90.53 00

and 2106.90 59 00

(d)

that the person shall pay the excise duty for any goods that cannot be accounted

Dibuat 7 September 2022

[SULIT KE.HT(96)669/20-4 Klt.3 Sk.3; MOF.TAX(S)700-1/3/97; PN(PU2)337/JLD. 26]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 288 7

EXCISE ACT 1976

EXCISE DUTIES (EXEMPTION) (AMENDMENT) (NO. 2) ORDER 2022

Opening note

Preamble

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 2022.

(2)

This Order comes into operation on 1 November 2022.

Amendment of Schedule

Seksyen 2

The Excise Duties (Exemption) Order 2017 [P. U. (A) 444/2017] is amended in the Schedule, in Part I, by inserting after item 40 and the particulars relating to it the following items and particulars:

(1)

(2)

(3)

(4)

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

“41. Any person

(a)

Premix preparation which the total sugars content is 33.3 grams per 100

grams

(33.3g/100g) or less as follows:

(i)

Food preparations containing cocoa of subheadings 1806.10.00 00,

Seksyen 1806

90.30 00 and 1806.90.90 00;

(ii)

Food preparations of goods of

(a)

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

(b)

that the total sugars content for imported goods shall be a reference to all monosaccharides and disaccharides contained in the goods either naturally occurring

(a)

The importer; or

(b)

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

Excise Act 1976

P.U. (A) 288 8

(1)

(2)

(3)

(4)

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by headings 04.01

to 04.04

of subheadings 1901.90.32 00 and 1901.90.39 00;

(iii)

Food preparations of soya-based preparations of subheadings 1901.90.41 00 and 1901.90.49 00;

(iv)

Food preparations of flour, groats, meal and starch of subheading 1901.90.99 00;

(v)

Preparations with a basis of extracts, essences or concentrates or with a basis of coffee of subheadings 2101.12.10 00,

Seksyen 2101

12.91 00,

(vi)

Preparations with basis of extracts, essences or concentrates or with a basis of tea or maté of subheadings or added and is stated –

(i)

on the label according to the

Food Regulations 1985; or

(ii)

in the laboratory analysis report issued by a laboratory accredited by the Department of

Standards

Malaysia or a signatory to the

Asia

Pacific

Accreditation

Cooperation

(APAC) or the

International

Laboratory

Accreditation

Cooperation

Mutual

Recognition

Arrangement

(ILAC MRA);

(c)

that the total sugars content for the goods purchased from a licensed manufacturer─

P.U. (A) 288 9

(1)

(2)

(3)

(4)

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

Seksyen 2101

20.30 00 and 2101.20.90 00;

(vii)

Food preparation not elsewhere specified or included of subheadings 2106.90.53 00 and 2106.90 59 00;

(b)

Infant formula milk specially prepared for new born person up to twelve months of age as stated in the Food Regulations 1985

for headings 18.06,

Seksyen 19

and 21.06;

(c)

Formulated milk powder specially prepared for children from the age of twelve months to nine years as stated in the Food

Regulations 1985 for headings 18.06, 19.01

and 21.06

(i)

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

(ii)

is stated on the label according to the

Food

Regulations 1985

and in the laboratory analysis report issued by a laboratory accredited by the Department of

Standards

Malaysia;

(d)

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

(e)

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

P.U. (A) 288 10

(1)

(2)

(3)

(4)

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

(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

Seksyen 42

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

Excise Act 1976

(a)

Food preparations containing cocoa of subheadings 1806.10.00 00,

Seksyen 1806

90.30 00

and 1806.90.90 00;

(b)

Food preparations of goods of headings 04.01

to 04.04

of subheadings 1901.90.32 00

and 1901.90.39 00;

(c)

Food preparations of soya-based preparations of subheadings 1901.90.41 00

and 1901.90.49 00;

(d)

Food preparations of flour, groats, meal and starch of subheading 1901.90.99 00;

(e)

Preparations with a basis of extracts,

(a)

That the goods are imported or purchased from a licensed manufacturer solely for packing for retail sale in the licensed manufacturer’s premise without changing the nature of the goods;

(b)

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

(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;

The person exempted”.

P.U. (A) 288 11

(1)

(2)

(3)

(4)

(5)

Persons exempted

Goods exempted

Conditions

Certificate to be signed by essences or concentrates or with a basis of coffee of subheadings 2101.12.10 00,

Seksyen 2101

12.91 00,

(f)

Preparations with basis of extracts, essences or concentrates or with a basis of tea or maté of subheading 2101.20.30 00

and 2101.20.90 00;

(g)

Food preparation not elsewhere specified or included of subheadings 2106.90.53 00

and 2106.90 59 00

(d)

that the person shall pay the excise duty for any goods that cannot be accounted

Made 7 September 2022

[SULIT KE.HT(96)669/20-4 Klt.3 Sk.3; MOF.TAX(S)700-1/3/97; PN(PU2)337/JLD. 26]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

Common questions

What is PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022?: PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 is Malaysia P.U. (A), cited as P.U. (A) 288 2022, currently marked in force and first recorded in 2022.
Is PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 still in force?: Yes — PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 is currently in force.
When did PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 take effect?: PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 was first recorded in 2022.
How many sections does PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 have?: PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 contains 17 sections.
Where can I read the official version of PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022?: The official text of PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2022 is published at lom.agc.gov.my.