Malaysia legislation
Section 2
of PERINTAH DUTI EKSAIS (PENGECUALIAN) (PINDAAN) (NO. 2) 2026
Seksyen 2
Perintah Duti Eksais (Pengecualian) 2017 [P.U. (A) 444/2017] dipinda dalam
Jadual, dalam Bahagian I, dengan memasukkan selepas butiran 44 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:
(1)
(2)
Persons exempted
(3)
Goods exempted
(4)
Conditions
(5)
Certificate to be signed by
“45.
Any licensed manufacturer
Motor cars under heading 87.03
and motorcycles under heading 87.11
(a)
That the person specified in column (2) shall notify the
Director General in writing relating to the particulars of the goods referred to in column
(3)
before the removal of the goods;
(b)
that it is proved to the satisfaction of
The licensed manufacturer”.
P.U. (A) 250 3
(1)
(2)
Persons exempted
(3)
Goods exempted
(4)
Conditions
(5)
Certificate to be signed by the
Director
General that the goods are removed temporarily from a place of manufacture specified in the license issued under section 20
or a licensed warehouse owned by the person specified in column (2) to any other place for the purposes of exhibition, demonstration, training, repair, research or test;
(c)
that the person specified in column (2) shall give a security as determined by the
Director
General to secure the return of the goods;
(d)
that the goods shall be returned to the place of manufacture specified in the license issued under section 20
P.U. (A) 250 4
(1)
(2)
Persons exempted
(3)
Goods exempted
(4)
Conditions
(5)
Certificate to be signed by or a licensed warehouse within two months or such further period as the
Director
General may approve;
(e)
that the person specified in column (2) shall keep proper records of the goods removed and the records shall be made available at any time for inspection by the proper officer
Dibuat 3 Julai 2026
[SULIT.KE.HT (96)669/20-4 Klt.3; MOF.700-2/1/16 JLD.19(S); PN(PU2)337/JLD.28]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
P.U. (A) 250 5
EXCISE ACT 1976
EXCISE DUTIES (EXEMPTION) (AMENDMENT) (NO. 2) ORDER 2026