PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN RANGKA KERJA KERJASAMA EKONOMI KOMPREHENSIF ANTARA ASEAN DAN CHINA) (PINDAAN) 2026

Kerjasama Ekonomi Komprehensif antara ASEAN dan China) 2024 [P.U. (A) 454/2024], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam perenggan 3—

Perintah ibu dipinda dengan memotong perenggan 4.

Perintah ibu dipinda dengan menggantikan perenggan 5 dengan perenggan yang berikut:

Bagi maksud penentuan duti import yang dilevi di bawah perenggan 3, duti import hendaklah dikira mengikut peratusan nilai barang-barang itu sebagaimana yang ditetapkan di bawah

Peraturan-Peraturan Kastam (Kaedah Penilaian) 1999 [P.U. (A) 507/1999].”.

Penggantian perenggan 6 5.

Perintah ibu dipinda dengan menggantikan perenggan 6 dengan perenggan yang berikut:

Rukun

Tafsiran

Am

Sistem

Berharmonis sebagaimana yang dinyatakan dalam perenggan 4 Perintah Duti Kastam 2025.”.

Pindaan Jadual Pertama

Jadual

Kedua, berhubung dengan subkepala 7307.23.90 00, dalam ruang (5), dengan memasukkan perkataan “0”.

Pindaan Jadual Ketiga 8.

Perintah ibu dipinda dalam Jadual Ketiga, berhubung dengan Exclusion List, dengan menggantikan Jadual A dan Jadual B dengan jadual yang berikut:

“A. Products excluded for ASEAN countries

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 1.

08.03

Bananas, including plantains, fresh or dried.

0803.90

-

Other:

0803.90.10 00

-

- Lady's finger banana

0803.90.20 00

-

- Cavendish banana (Musa acuminata)

0803.90.30 00

-

- Chestnut banana (hybrid of Musa acuminata and Musa balbisiana, cultivar Berangan)

0803.90.90 00

-

- Other 2.

08.04

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.

0804.30.00 00

-

Pineapples

0804.50

-

Guavas, mangoes and mangosteens:

0804.50.10 00

-

- Guavas

-

- Mangoes:

0804.50.21 00

-

- -

Fresh 0804.50.22 00

-

- -

Dried 0804.50.30 00

-

- Mangosteens 3.

08.07

Melons (including watermelons) and papaws (papayas), fresh.

-

Melons (including watermelons):

0807.11.00 00

-

- Watermelons

P.U. (A) 15 5

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 0807.19.00 00

-

- Other 0807.20.00 00

-

Papaws (papayas)

4.

08.10

Other fruit, fresh.

0810.60.00 00

-

Durians 0810.90

-

Other:

0810.90.30 00

-

- Rambutan 0810.90.40 00

-

- Langsat (Lanzones)

0810.90.50 00

-

- Jackfruit (including Cempedak and Nangka)

0810.90.70 00

-

- Starfruit

-

- Other:

0810.90.91 00

-

-

-

Salacca (snake fruit)

0810.90.92 00

-

-

-

Dragon fruit 0810.90.93 00

-

-

-

Sapodilla (ciku fruit)

0810.90.94 00

-

-

-

Pomegranate

(Punica spp.), soursop or sweetsops

(Annona spp.), bell fruit (Syzygium Spp., Eugenia spp.), marian plum (Bouea spp.), passion fruit (Passiflora spp.), cottonfruit

(Sandoricum spp.), jujube

(Ziziphus spp.)

and tampoi or rambai (Baccaurea spp.)

0810.90.99 00

-

- -

Other

B.

Products excluded for China

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 1.

09.04

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.

- Pepper:

0904.11

- - Neither crushed nor ground:

0904.11.10 00

- - -

White

0904.11.20 00

- - -

Black 0904.11.90 00

- - -

Other 0904.12

- - Crushed or ground:

P.U. (A) 15 6

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 0904.12.10 00

- - -

White 0904.12.20 00

- - -

Black 0904.12.90 00

- - -

Other 2.

10.01

Wheat and meslin.

- Durum wheat:

1001.11.00 00

- - Seed 1001.19.00 00

- - Other-Other:

1001.91.00 00

- - Seed 1001.99

- - Other:

- - -

Fit for human consumption:

1001.99.11 00

- - -

- Meslin 1001.99.12 00

- - -

- Wheat grain without extreme outer layer

1001.99.19 00

- - -

- Other

- - -

Other:

1001.99.91 00

- - -

- Meslin 1001.99.99 00

- - -

- Other 3.

10.05

Maize (corn).

1005.10.00 00

- Seed 1005.90

- Other:

1005.90.10 00

- - Popcorn

- - Other:

1005.90.91 00

- - -

Fit for human consumption 1005.90.99 00

- - -

Other

4.

10.06

Rice.

1006.10

- Rice in the husk (paddy or rough):

1006.10.10 00

- - Suitable for sowing

1006.10.90 00

- - Other 1006.20

- Husked (brown) rice:

1006.20.10 00

- - Hom Mali rice 1006.20.90 00

- - Other 1006.30

- Semi-milled or wholly milled rice, whether or not polished or glazed:

1006.30.30 00

- - Glutinous rice

1006.30.40 00

- - Hom Mali rice 1006.30.50 00

- - Basmati rice 1006.30.60 00

- - Malys rice

P.U. (A) 15 7

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 1006.30.70 00

- - Other fragrant rice

- - Other:

1006.30.91 00

- - -

Parboiled rice 1006.30.99 00

- - -

Other 1006.40

- Broken rice:

1006.40.10 00

- - Of a kind used for animal feed 1006.40.90 00

- - Other 5.

11.01

Wheat or meslin flour.

- Wheat flour:

1101.00.11 00

- - Fortified 1101.00.19 00

- - Other 1101.00.20 00

- Meslin flour 6.

11.02

Cereal flours other than of wheat or meslin.

1102.20.00 00

- Maize (corn) flour 1102.90

- Other:

1102.90.10 00

- - Rice flour 7.

11.03

Cereal groats, meal and pellets.

- Groats and meal:

1103.11.00 00

- - Of wheat 1103.13.00 00

- - Of maize (corn)

1103.20.00 00

- Pellets 8.

11.04

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06;

germ of cereals, whole, rolled, flaked or ground.

- Other worked grains (for example, hulled, pearled, sliced or kibbled):

1104.23.00 00

- - Of maize (corn)

9.

15.07

Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

1507.10.00 00

- Crude oil, whether or not degummed 1507.90

- Other:

1507.90.10 00

- - Fractions of unrefined soya-bean oil 1507.90.20 00

- - Refined, bleached and deodorised (RBD) soya-bean oil 1507.90.90 00

- - Other

P.U. (A) 15 8

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 10.

17.01

Cane or beet sugar and chemically pure sucrose, in solid form.

- Raw sugar not containing added flavouring or colouring matter:

1701.12.00 00

- - Beet sugar 1701.13.00 00

- - Cane sugar specified in Subheading Note 2 to this Chapter

- Other:

1701.91.00 00

- - Containing added flavouring or colouring matter 1701.99

- - Other:

1701.99.10 00

- - -

Refined sugar 1701.99.90 00

- - -

Other 11.

20.08

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.

2008.20

- Pineapples:

2008.20.10 00

- - In airtight containers for retail sale 2008.20.90 00

- - Other 2008.99

- - Other:

2008.99.20 00

- - -

Longans 12.

24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

2402.10.00 00

- Cigars, cheroots and cigarillos, containing tobacco 2402.20

- Cigarettes containing tobacco:

2402.20.10 00

- - Beedies 2402.20.20 00

- - Clove cigarettes 2402.90

- Other:

2402.90.10 00

- - Cigars, cheroots and cigarillos of tobacco substitutes 2402.90.20 00

- - Cigarettes of tobacco substitutes

13.

24.03

Other manufactured tobacco and manufactured tobacco substitutes;

“homogenised”

or

“reconstituted”

tobacco;

tobacco extracts and essences.

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

2403.11

- - Water pipe tobacco specified in Subheading Note 1 to this Chapter:

2403.11.10 00

- - -

Packed for retail sale 2403.11.90 00

- - -

Other 2403.19

- - Other:

- - -

Packed for retail sale:

P.U. (A) 15 9

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 2403.19.11 00

- - -

- Ang Hoon

2403.19.19 00

- - -

- Other 2403.19.20 00

- - -

Other manufactured tobacco for the manufacture of cigarettes

- - -

Other:

2403.19.91 00

- - -

- Ang Hoon 2403.19.99 00

- - -

- Other-Other:

2403.91

- - “Homogenised” or “reconstituted” tobacco:

2403.91.10 00

- - -

Packed for retail sale 2403.91.90 00

- - -

Other 2403.99

- - Other:

2403.99.10 00

- - -

Tobacco extracts and essences 2403.99.30 00

- - -

Manufactured tobacco substitutes 2403.99.40 00

- - -

Snuff, whether or not dry 2403.99.50 00

- - -

Chewing and sucking tobacco 2403.99.90 00

- - -

Other 14.

31.02

Mineral or chemical fertilisers, nitrogenous.

3102.10.00 00

-

Urea, whether or not in aqueous solution 15.

31.05

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium;

other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg.

3105.20.00 00

- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium 3105.30.00 00

- Diammonium hydrogenorthophosphate (diammonium phosphate)

16.

37.01

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles;

instant print film in the flat, sensitised, unexposed, whether or not in packs.

3701.10.00 00

- For X-ray 17.

37.02

3702.41.00 00

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.

- Other film, without perforations, of a width exceeding 105mm:

- - Of a width exceeding 610mm and of a length exceeding 200m, for colour photography (polychrome)

P.U. (A) 15 10

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 3702.54

- - Of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m, other than for slides:

3702.54.40 00

- - -

Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in the printing industry 3702.54.90 00

- - -

Other 3702.55

- - Of a width exceeding 16mm but not exceeding 35mm and of a length exceeding 30m:

3702.55.20 00

- - -

Of a kind suitable for use in cinematography 3702.55.50 00

- - -

Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in the printing industry 3702.55.90 00

- - -

Other-Other:

3702.96

- - Of a width not exceeding 35mm and of a length not exceeding 30m:

3702.96.10 00

- - - Of a kind suitable for use in cinematography 3702.96.90 00

- - - Other 3702.97

- - Of a width not exceeding 35mm and of a length exceeding 30m:

3702.97.10 00

- - - Of a kind suitable for use in cinematography 3702.97.90 00

- - - Other 18.

37.03

Photographic paper, paperboard and textiles, sensitised, unexposed.

3703.10

- In rolls of a width exceeding 610mm:

3703.10.10 00

- - Of a width not exceeding 1,000mm 3703.10.90 00

- - Other 3703.20.00 00

- Other, for colour photography (polychrome)

3703.90.00 00

- Other 19.

40.01

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.

4001.10

- Natural rubber latex, whether or not pre-vulcanised:

- - Exceeding 0.5% by volume of ammonia content:

4001.10.11 00

- - -

Centrifuged concentrate rubber latex 4001.10.19 00

- - -

Other

- - Not exceeding 0.5% by volume of ammonia content:

4001.10.21 00

- - -

Centrifuged concentrate rubber latex 4001.10.29 00

- - -

Other

- Natural rubber in other forms:

4001.21

- - Smoked sheets:

4001.21.10 00

- - -

RSS Grade 1 4001.21.20 00

- - -

RSS Grade 2

P.U. (A) 15 11

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 4001.21.30 00

- - -

RSS Grade 3 4001.21.40 00

- - -

RSS Grade 4 4001.21.50 00

- - -

RSS Grade 5 4001.21.90 00

- - -

Other 4001.22

- - Technically specified natural rubber (TSNR):

4001.22.10 00

- - -

TSNR 10 4001.22.20 00

- - -

TSNR 20 4001.22.30 00

- - -

TSNR L

4001.22.40 00

- - -

TSNR CV

4001.22.50 00

- - -

TSNR GP

4001.22.60 00

- - -

TSNR 5 4001.22.90 00

- - -

Other 4001.29

- - Other:

4001.29.10 00

- - -

Air-dried sheets 4001.29.20 00

- - -

Latex crepes 4001.29.30 00

- - -

Sole crepes 4001.29.50 00

- - -

Other crepes 4001.29.60 00

- - -

Superior processing rubber 4001.29.70 00

- - -

Skim rubber 4001.29.80 00

- - -

Scrap (tree, earth or smoked) and cup lump

- - -

Other, in primary forms:

4001.29.94 00

- - -

- Deproteinised Natural Rubber (DPNR)

4001.29.96 00

- - -

- Other 4001.29.99 00

- - -

Other 20.

44.14

Wooden frames for paintings, photographs, mirrors or similar objects.

4414.10.00 00

- Of tropical wood 4414.90.00 00

- Other 21.

44.16

Casks, barrels, vats, tubs and other coopers’

products and parts thereof, of wood, including staves.

4416.00.10 00

- Staves 4416.00.90 00

- Other 22.

44.17

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.

4417.00.10 00

- Boot or shoe lasts 4417.00.90 00

- Other

P.U. (A) 15 12

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 23.

51.01

Wool, not carded or combed.

- Greasy, including fleece-washed wool:

5101.11.00 00

- - Shorn wool 5101.19.00 00

- - Other

- Degreased, not carbonised:

5101.21.00 00

- - Shorn wool 5101.29.00 00

- - Other 5101.30.00 00

- Carbonised 24.

51.03

Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock.

5103.10.00 00

- Noils of wool or of fine animal hair 25.

51.05

Wool and fine or coarse animal hair, carded or combed

(including combed wool in fragments).

5105.10.00 00

- Carded wool-Wool tops and other combed wool:

5105.21.00 00

- - Combed wool in fragments 5105.29.00 00

- - Other 26.

5201.00.00 00

Cotton, not carded or combed.

27.

5203.00.00 00

Cotton, carded or combed.

28.

84.08

Compression-ignition internal combustion piston engines

(diesel or semi-diesel engines).

8408.20

8408.20.10 00

- Engines of a kind used for the propulsion of vehicles of Chapter 87

(of output <132.39kW only):

- - Fully assembled:

- - -

For vehicles of subheading 8701.10

- - -

Other:

8408.20.21 00

- - -

- Of a cylinder capacity not exceeding 2,000cc

- - Other:

8408.20.93 00

- - -

For the vehicles of subheading 8701.10

- - -

Other:

8408.20.94 00

- - -

- Of a cylinder capacity not exceeding 2,000cc 29.

84.15

Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.

P.U. (A) 15 13

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8415.20

- Of a kind used for persons, in motor vehicles:

8415.20.10 00

- - Of a cooling capacity not exceeding 26.38kW

8415.20.90 00

- - Other 30.

85.28

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.

- Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:

8528.71

- - Not designed to incorporate a video display or screen:

- - -

Set top boxes which have a communication function:

8528.71.11 00

- - -

- Mains operated 8528.71.19 00

- - -

- Other

- - -

Other:

8528.71.91 00

- - -

- Mains operated 8528.71.99 00

- - -

- Other 8528.72

- - Other, colour:

8528.72.10 00

- - -

Battery operated

- - -

Other:

8528.72.91 00

- - -

- Cathode-ray tube type 8528.72.92 00

- - -

- Liquid crystal device (LCD), light-emitting diode (LED)

and other flat panel display type 8528.72.99 00

- - -

- Other 31.

87.02

Motor vehicles for the transport of ten or more persons, including the driver.

8702.10

- With only compression-ignition internal combustion piston engine

(diesel or semi-diesel):

- - Completely Knocked Down:

- - -

Motor coaches, buses or minibuses:

8702.10.41 00

- - -

- Of a g.v.w of at least 6t but not exceeding 18t 8702.10.42 00

- - -

- Of a g.v.w exceeding 24t 8702.10.49 00

- - -

- Other

- - Other:

- - -

Other, for the transport of 30 persons or more and specially designed for use in airports:

8702.10.71 00

- - -

- Of a g.v.w of at least 6t but not exceeding 18t 8702.10.72 00

- - -

- Of a g.v.w exceeding 24t

P.U. (A) 15 14

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8702.10.79 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.10.81 00

- - -

- Of a g.v.w of at least 6t but not exceeding 18t

8702.10.82 00

- - -

- Of a g.v.w exceeding 24t 8702.10.89 00

- - -

- Other

- - -

Other:

8702.10.91 00

- - -

- Of a g.v.w. exceeding 24t 8702.10.99 00

- - -

- Other 8702.20

- With both compression-ignition internal combustion piston engine

(diesel or semi-diesel) and electric motor as motors for propulsion:

- - Completely Knocked Down:

- - -

Other, for the transport of 30 persons or more:

8702.20.22 00

- - -

- Of a g.v.w. of at least 6t but not exceeding 18t 8702.20.23 00

- - -

- Of a g.v.w. exceeding 24t 8702.20.29 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.20.31 00

- - -

- Of a g.v.w of at least 6t but not exceeding 18t 8702.20.32 00

- - -

- Of a g.v.w exceeding 24t 8702.20.39 00

- - -

- Other

- - -

Other:

8702.20.41 00

- - -

- Of a g.v.w exceeding 24t 8702.20.49 00

- - -

- Other

- - Other:

- - -

Other, for the transport of 30 persons or more and specially designed for use in airports:

8702.20.61 00

- - -

- Of a g.v.w. of at least 6t but not exceeding 18t 8702.20.62 00

- - -

- Of a g.v.w exceeding 24t 8702.20.69 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.20.71 00

- - -

- Of a g.v.w of at least 6t but not exceeding 18t

8702.20.72 00

- - -

- Of a g.v.w exceeding 24t 8702.20.79 00

- - -

- Other

- - -

Other:

8702.20.91 00

- - -

- Of a g.v.w exceeding 24t 8702.20.99 00

- - -

- Other 8702.30

- With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:

- - Completely Knocked Down:

- - -

Other, for the transport of 30 persons or more:

P.U. (A) 15 15

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8702.30.21 00

- - -

- Of a g.v.w exceeding 24t 8702.30.29 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.30.31 00

- - -

- Of a g.v.w exceeding 24t 8702.30.39 00

- - -

- Other

- - -

Other:

8702.30.41 00

- - -

- Of a g.v.w exceeding 24t 8702.30.49 00

- - -

- Other

- - Other:

- - -

Other, for the transport of 30 persons or more and specially designed for use in airports:

8702.30.61 00

- - -

- Of a g.v.w exceeding 24t 8702.30.69 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.30.71 00

- - -

- Of a g.v.w exceeding 24t 8702.30.79 00

- - -

- Other

- - -

Other:

8702.30.91 00

- - -

- Of a g.v.w exceeding 24t 8702.30.99 00

- - -

- Other 8702.40

- With only electric motor for propulsion:

- - Completely Knocked Down:

- - -

Other, for the transport of 30 persons or more:

8702.40.21 00

- - -

- Of a g.v.w exceeding 24t 8702.40.29 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.40.31 00

- - -

- Of a g.v.w exceeding 24t 8702.40.39 00

- - -

- Other

- - -

Other:

8702.40.41 00

- - -

- Of a g.v.w exceeding 24t 8702.40.49 00

- - -

- Other

- - Other:

- - -

Other, for the transport of 30 persons or more and specially designed for use in airports:

8702.40.61 00

- - -

- Of a g.v.w exceeding 24t 8702.40.69 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.40.71 00

- - -

- Of a g.v.w exceeding 24t 8702.40.79 00

- - -

- Other

- - -

Other:

P.U. (A) 15 16

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8702.40.91 00

- - -

- Of a g.v.w exceeding 24t

8702.40.99 00

- - -

- Other 8702.90

- Other:

- - Completely Knocked Down:

- - -

Motor coaches, buses or minibuses, for the transport of 30 persons or more:

8702.90.21 00

- - -

- Of a g.v.w. exceeding 24t 8702.90.29 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.90.31 00

- - -

- Of a g.v.w. exceeding 24t 8702.90.32 00

- - -

- Other 8702.90.33 00

- - -

Other, of a g.v.w. exceeding 24t 8702.90.39 00

- - -

Other

- - Other:

- - -

Motor coaches, buses or minibuses, for the transport of 30 persons or more and specially designed for use in airports:

8702.90.51 00

- - -

- Of a g.v.w. not exceeding 24t 8702.90.59 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.90.71 00

- - -

- Of a g.v.w. not exceeding 24t 8702.90.79 00

- - -

- Other 8702.90.80 00

- - -

Other, of a g.v.w. exceeding 24t 8702.90.90 00

- - -

Other 32.

87.03

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.

- Other vehicles, with only spark-ignition internal combustion piston engine:

8703.21

- - Of a cylinder capacity not exceeding 1,000cc:

- - - Completely Knocked Down:

8703.21.15 00

- - - - Sedan

- - - Other:

8703.21.45 00

- - - - Sedan 8703.22

- - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:

- - - Completely Knocked Down:

8703.22.17 00

- - - - Sedan

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

P.U. (A) 15 17

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8703.22.21 00

- - - - - Of four-wheel drive 8703.22.30 00

- - - - Other (Minibuses only)

- - - Other:

8703.22.47 00

- - - - Sedan

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.22.51 00

- - - - - Of four-wheel drive 8703.22.90 00

- - - - Other (Minibuses only)

8703.23

- - Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc:

- - - Completely Knocked Down:

- - - - Sedan:

8703.23.21 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.23.22 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.23.23 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc 8703.23.24 00

- - - - - Of a cylinder capacity exceeding 2,500cc

- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four wheel drive:

8703.23.31 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.23.32 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.23.33 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc 8703.23.34 00

- - - - - Of a cylinder capacity exceeding 2,500cc

- - - - Other (Minibuses only):

8703.23.41 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 2,000cc 8703.23.42 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - Other:

- - - - Sedan:

8703.23.55 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.23.56 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.23.57 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc 8703.23.58 00

- - - - - Of a cylinder capacity exceeding 2,500cc

- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:

P.U. (A) 15 18

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8703.23.61 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.23.62 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.23.63 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc 8703.23.64 00

- - - - - Of a cylinder capacity exceeding 2,500cc

- - - - Other (Minibuses only):

8703.23.71 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.23.72 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.23.73 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc 8703.23.74 00

- - - - - Of a cylinder capacity exceeding 2,500cc 8703.24

- - Of a cylinder capacity exceeding 3,000cc:

- - - Completely Knocked Down:

8703.24.15 00

- - - - Sedan

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.24.21 00

- - - - - Of four-wheel drive 8703.24.30 00

- - - - Other (Minibuses only)

- - - Other:

- - - - Sedan:

8703.24.45 00

- - - - - Of four-wheel drive 8703.24.49 00

- - - - - Other

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.24.51 00

- - - - - Of four-wheel drive

- - - - Other (Minibuses only):

8703.24.61 00

- - - - - Of four-wheel drive 8703.24.69 00

- - - - - Other-Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):

8703.31

- - Of a cylinder capacity not exceeding 1,500cc:

- - - Completely Knocked Down:

8703.31.17 00

- - - - Sedan

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.31.21 00

- - - - - Of four-wheel drive

- - - - Other:

P.U. (A) 15 19

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8703.31.39 00

- - - - - Other (Minibuses only)

- - - Other:

8703.31.47 00

- - - - Sedan

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.31.51 00

- - - - - Of four-wheel drive

- - - - Other:

8703.31.99 00

- - - - - Other (Minibuses only)

8703.32

- - Of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc:

- - - Completely Knocked Down:

- - - - Sedan:

8703.32.21 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.32.22 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.23 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel-drive:

8703.32.31 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.32.32 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.33 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - - Other (Minibuses only):

8703.32.41 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.32.42 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.43 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - Other:

- - - - Sedan:

8703.32.61 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.32.62 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.63 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:

8703.32.71 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:

P.U. (A) 15 20

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8703.32.72 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.73 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - - Other (Minibuses only):

8703.32.81 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.32.82 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.83 00

- - - - - Of a cylinder capacity exceeding 2,000cc

Dibuat 9 Januari 2026

[SULIT KE.HT (96)515/11-10 Klt.14; MOF.TAX(R)700-2/2/30 JLD.3; PN(PU2)338/JLD.80]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 11(2) Akta Kastam 1967]

”.

P.U. (A) 15 21

CUSTOMS ACT 1967

CUSTOMS DUTIES (GOODS UNDER THE FRAMEWORK AGREEMENT

ON COMPREHENSIVE ECONOMIC CO-OPERATION BETWEEN ASEAN AND CHINA)

(AMENDMENT) ORDER 2026

IN exercise of the powers conferred by subsection 11(1)

of the Customs Act 1967 [Act 235], the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Customs Duties (Goods under the Framework Agreement on Comprehensive Economic Co-Operation between

ASEAN and China) (Amendment) Order 2026.

(2)

This Order comes into operation on 15 January 2026.

Amendment of paragraph 3 2.

The Customs Duties (Goods under the Framework Agreement on Comprehensive

Economic Co-Operation between ASEAN and China) Order 2024 [P.U. (A) 454/2024], which is referred to as the “principal Order” in this Order, is amended in paragraph 3—

(a)

in subparagraph (1), by deleting the words “and the Third Schedule”;

(b)

by inserting after subparagraph (1) the following subparagraph:

“(1A) Notwithstanding subparagraph (1), in the case of goods specified in the Third Schedule, import duty shall be levied on the goods at the full rate as specified in column (5) of the First Schedule to the

Customs Duties Order 2025 [P.U. (A) 384/2025].”;

(c)

in subparagraph

“Customs Duties Order 2022 [P.U. (A) 114/2022]” the words

“Customs Duties Order 2025”; and

P.U. (A) 15 22

(d)

in subparagraph

“Customs Duties Order 2022” the words “Customs Duties Order 2025”.

Deletion of paragraph 4 3.

The principal Order is amended by deleting paragraph 4.

Substitution of paragraph 5 4.

The principal Order is amended by substituting for paragraph 5 the following paragraph:

“Calculation of import duty 5.

For the purpose of determining the import duty levied under paragraph 3, the import duty shall be calculated according to the percentage of the value of the goods as prescribed under the Customs (Rules of Valuation) Regulations 1999

[P.U. (A) 507/1999].”.

Substitution of paragraph 6 5.

The principal

Order is amended by substituting for paragraph 6

the following paragraph:

“Classification of goods 6.

The classification of goods specified in the Second Schedule shall comply with the General Rules for the Interpretation of the Harmonized System as specified in paragraph 4 of the Customs Duties Order 2025.”.

Amendment of First Schedule 6.

The principal Order is amended in the First Schedule, in relation to

Attachment B—

(a)

by substituting for the words

“Tariff

Heading

(HS

2022)”

wherever appearing the words “Tariff Heading (HS 2017)”; and

P.U. (A) 15 23

(b)

by substituting for the words “Tariff Subheading (HS 2022)”

wherever appearing the words “Tariff Subheading (HS 2017)”.

Amendment of Second Schedule 7.

The principal

Order is amended in the

Second

Schedule, in relation to subheading 7307.23.90 00, in column (5), by inserting the word “0”.

Amendment of Third Schedule 8.

The principal Order is amended in the Third Schedule, in relation to the

Exclusion List, by substituting for Table A and Table B the following tables:

“A. Products excluded for ASEAN countries

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 1.

08.03

Bananas, including plantains, fresh or dried.

0803.90

-

Other:

0803.90.10 00

-

- Lady's finger banana

0803.90.20 00

-

- Cavendish banana (Musa acuminata)

0803.90.30 00

-

- Chestnut banana (hybrid of Musa acuminata and Musa balbisiana, cultivar Berangan)

0803.90.90 00

-

- Other 2.

08.04

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.

0804.30.00 00

-

Pineapples

0804.50

-

Guavas, mangoes and mangosteens:

0804.50.10 00

-

- Guavas

-

- Mangoes:

0804.50.21 00

-

- -

Fresh 0804.50.22 00

-

- -

Dried 0804.50.30 00

-

- Mangosteens

3.

08.07

Melons (including watermelons) and papaws (papayas), fresh.

-

Melons (including watermelons):

0807.11.00 00

-

- Watermelons

P.U. (A) 15 24

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 0807.19.00 00

-

- Other 0807.20.00 00

-

Papaws (papayas)

4.

08.10

Other fruit, fresh.

0810.60.00 00

-

Durians 0810.90

-

Other:

0810.90.30 00

-

- Rambutan 0810.90.40 00

-

- Langsat (Lanzones)

0810.90.50 00

-

- Jackfruit (including Cempedak and Nangka)

0810.90.70 00

-

- Starfruit

-

- Other:

0810.90.91 00

-

-

-

Salacca (snake fruit)

0810.90.92 00

-

-

-

Dragon fruit 0810.90.93 00

-

-

-

Sapodilla (ciku fruit)

0810.90.94 00

-

-

-

Pomegranate

(Punica spp.), soursop or sweetsops

(Annona spp.), bell fruit (Syzygium Spp., Eugenia spp.), marian plum (Bouea spp.), passion fruit (Passiflora spp.), cottonfruit

(Sandoricum spp.), jujube

(Ziziphus spp.)

and tampoi or rambai (Baccaurea spp.)

0810.90.99 00

-

- -

Other

B.

Products excluded for China

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 1.

09.04

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.

- Pepper:

0904.11

- - Neither crushed nor ground:

0904.11.10 00

- - -

White 0904.11.20 00

- - -

Black

0904.11.90 00

- - -

Other

0904.12

- - Crushed or ground:

P.U. (A) 15 25

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description

0904.12.10 00

- - -

White 0904.12.20 00

- - -

Black 0904.12.90 00

- - -

Other 2.

10.01

Wheat and meslin.

- Durum wheat:

1001.11.00 00

- - Seed 1001.19.00 00

- - Other-Other:

1001.91.00 00

- - Seed 1001.99

- - Other:

- - -

Fit for human consumption:

1001.99.11 00

- - -

- Meslin 1001.99.12 00

- - -

- Wheat grain without extreme outer layer

1001.99.19 00

- - -

- Other

- - -

Other:

1001.99.91 00

- - -

- Meslin 1001.99.99 00

- - -

- Other 3.

10.05

Maize (corn).

1005.10.00 00

- Seed 1005.90

- Other:

1005.90.10 00

- - Popcorn

- - Other:

1005.90.91 00

- - -

Fit for human consumption 1005.90.99 00

- - -

Other 4.

10.06

Rice.

1006.10

- Rice in the husk (paddy or rough):

1006.10.10 00

- - Suitable for sowing

1006.10.90 00

- - Other 1006.20

- Husked (brown) rice:

1006.20.10 00

- - Hom Mali rice 1006.20.90 00

- - Other 1006.30

- Semi-milled or wholly milled rice, whether or not polished or glazed:

1006.30.30 00

- - Glutinous rice

1006.30.40 00

- - Hom Mali rice 1006.30.50 00

- - Basmati rice

1006.30.60 00

- - Malys rice

P.U. (A) 15 26

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 1006.30.70 00

- - Other fragrant rice

- - Other:

1006.30.91 00

- - -

Parboiled rice 1006.30.99 00

- - -

Other 1006.40

- Broken rice:

1006.40.10 00

- - Of a kind used for animal feed 1006.40.90 00

- - Other 5.

11.01

Wheat or meslin flour.

- Wheat flour:

1101.00.11 00

- - Fortified 1101.00.19 00

- - Other 1101.00.20 00

- Meslin flour 6.

11.02

Cereal flours other than of wheat or meslin.

1102.20.00 00

- Maize (corn) flour 1102.90

- Other:

1102.90.10 00

- - Rice flour 7.

11.03

Cereal groats, meal and pellets.

- Groats and meal:

1103.11.00 00

- - Of wheat 1103.13.00 00

- - Of maize (corn)

1103.20.00 00

- Pellets 8.

11.04

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06;

germ of cereals, whole, rolled, flaked or ground.

- Other worked grains (for example, hulled, pearled, sliced or kibbled):

1104.23.00 00

- - Of maize (corn)

9.

15.07

Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

1507.10.00 00

- Crude oil, whether or not degummed 1507.90

- Other:

1507.90.10 00

- - Fractions of unrefined soya-bean oil 1507.90.20 00

- - Refined, bleached and deodorised (RBD) soya-bean oil 1507.90.90 00

- - Other

P.U. (A) 15 27

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 10.

17.01

Cane or beet sugar and chemically pure sucrose, in solid form.

- Raw sugar not containing added flavouring or colouring matter:

1701.12.00 00

- - Beet sugar 1701.13.00 00

- - Cane sugar specified in Subheading Note 2 to this Chapter

- Other:

1701.91.00 00

- - Containing added flavouring or colouring matter 1701.99

- - Other:

1701.99.10 00

- - -

Refined sugar 1701.99.90 00

- - -

Other 11.

20.08

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.

2008.20

- Pineapples:

2008.20.10 00

- - In airtight containers for retail sale 2008.20.90 00

- - Other 2008.99

- - Other:

2008.99.20 00

- - -

Longans 12.

24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

2402.10.00 00

- Cigars, cheroots and cigarillos, containing tobacco 2402.20

- Cigarettes containing tobacco:

2402.20.10 00

- - Beedies 2402.20.20 00

- - Clove cigarettes 2402.90

- Other:

2402.90.10 00

- - Cigars, cheroots and cigarillos of tobacco substitutes 2402.90.20 00

- - Cigarettes of tobacco substitutes

13.

24.03

Other manufactured tobacco and manufactured tobacco substitutes;

“homogenised”

or

“reconstituted”

tobacco;

tobacco extracts and essences.

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

2403.11

- - Water pipe tobacco specified in Subheading Note 1 to this Chapter:

2403.11.10 00

- - -

Packed for retail sale 2403.11.90 00

- - -

Other 2403.19

- - Other:

- - -

Packed for retail sale:

P.U. (A) 15 28

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 2403.19.11 00

- - -

- Ang Hoon 2403.19.19 00

- - -

- Other 2403.19.20 00

- - -

Other manufactured tobacco for the manufacture of cigarettes

- - -

Other:

2403.19.91 00

- - -

- Ang Hoon 2403.19.99 00

- - -

- Other-Other:

2403.91

- - “Homogenised” or “reconstituted” tobacco:

2403.91.10 00

- - -

Packed for retail sale 2403.91.90 00

- - -

Other 2403.99

- - Other:

2403.99.10 00

- - -

Tobacco extracts and essences 2403.99.30 00

- - -

Manufactured tobacco substitutes 2403.99.40 00

- - -

Snuff, whether or not dry 2403.99.50 00

- - -

Chewing and sucking tobacco 2403.99.90 00

- - -

Other 14.

31.02

Mineral or chemical fertilisers, nitrogenous.

3102.10.00 00

-

Urea, whether or not in aqueous solution 15.

31.05

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium;

other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg.

3105.20.00 00

- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium 3105.30.00 00

- Diammonium hydrogenorthophosphate (diammonium phosphate)

16.

37.01

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles;

instant print film in the flat, sensitised, unexposed, whether or not in packs.

3701.10.00 00

- For X-ray 17.

37.02

3702.41.00 00

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.

- Other film, without perforations, of a width exceeding 105mm:

- - Of a width exceeding 610mm and of a length exceeding 200m, for colour photography (polychrome)

P.U. (A) 15 29

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 3702.54

- - Of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m, other than for slides:

3702.54.40 00

- - -

Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in the printing industry 3702.54.90 00

- - -

Other 3702.55

- - Of a width exceeding 16mm but not exceeding 35mm and of a length exceeding 30m:

3702.55.20 00

- - -

Of a kind suitable for use in cinematography 3702.55.50 00

- - -

Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in the printing industry 3702.55.90 00

- - -

Other-Other:

3702.96

- - Of a width not exceeding 35mm and of a length not exceeding 30m:

3702.96.10 00

- - - Of a kind suitable for use in cinematography 3702.96.90 00

- - - Other 3702.97

- - Of a width not exceeding 35mm and of a length exceeding 30m:

3702.97.10 00

- - - Of a kind suitable for use in cinematography 3702.97.90 00

- - - Other 18.

37.03

Photographic paper, paperboard and textiles, sensitised, unexposed.

3703.10

- In rolls of a width exceeding 610mm:

3703.10.10 00

- - Of a width not exceeding 1,000mm 3703.10.90 00

- - Other 3703.20.00 00

- Other, for colour photography (polychrome)

3703.90.00 00

- Other 19.

40.01

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.

4001.10

- Natural rubber latex, whether or not pre-vulcanised:

- - Exceeding 0.5% by volume of ammonia content:

4001.10.11 00

- - -

Centrifuged concentrate rubber latex 4001.10.19 00

- - -

Other

- - Not exceeding 0.5% by volume of ammonia content:

4001.10.21 00

- - -

Centrifuged concentrate rubber latex 4001.10.29 00

- - -

Other

- Natural rubber in other forms:

4001.21

- - Smoked sheets:

4001.21.10 00

- - -

RSS Grade 1 4001.21.20 00

- - -

RSS Grade 2

P.U. (A) 15 30

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 4001.21.30 00

- - -

RSS Grade 3 4001.21.40 00

- - -

RSS Grade 4 4001.21.50 00

- - -

RSS Grade 5 4001.21.90 00

- - -

Other 4001.22

- - Technically specified natural rubber (TSNR):

4001.22.10 00

- - -

TSNR 10 4001.22.20 00

- - -

TSNR 20 4001.22.30 00

- - -

TSNR L

4001.22.40 00

- - -

TSNR CV

4001.22.50 00

- - -

TSNR GP

4001.22.60 00

- - -

TSNR 5 4001.22.90 00

- - -

Other 4001.29

- - Other:

4001.29.10 00

- - -

Air-dried sheets 4001.29.20 00

- - -

Latex crepes 4001.29.30 00

- - -

Sole crepes 4001.29.50 00

- - -

Other crepes 4001.29.60 00

- - -

Superior processing rubber 4001.29.70 00

- - -

Skim rubber 4001.29.80 00

- - -

Scrap (tree, earth or smoked) and cup lump

- - -

Other, in primary forms:

4001.29.94 00

- - -

- Deproteinised Natural Rubber (DPNR)

4001.29.96 00

- - -

- Other 4001.29.99 00

- - -

Other 20.

44.14

Wooden frames for paintings, photographs, mirrors or similar objects.

4414.10.00 00

- Of tropical wood 4414.90.00 00

- Other 21.

44.16

Casks, barrels, vats, tubs and other coopers’

products and parts thereof, of wood, including staves.

4416.00.10 00

- Staves 4416.00.90 00

- Other 22.

44.17

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.

4417.00.10 00

- Boot or shoe lasts 4417.00.90 00

- Other

P.U. (A) 15 31

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 23.

51.01

Wool, not carded or combed.

- Greasy, including fleece-washed wool:

5101.11.00 00

- - Shorn wool 5101.19.00 00

- - Other

- Degreased, not carbonised:

5101.21.00 00

- - Shorn wool 5101.29.00 00

- - Other 5101.30.00 00

- Carbonised 24.

51.03

Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock.

5103.10.00 00

- Noils of wool or of fine animal hair 25.

51.05

Wool and fine or coarse animal hair, carded or combed

(including combed wool in fragments).

5105.10.00 00

- Carded wool-Wool tops and other combed wool:

5105.21.00 00

- - Combed wool in fragments 5105.29.00 00

- - Other 26.

5201.00.00 00

Cotton, not carded or combed.

27.

5203.00.00 00

Cotton, carded or combed.

28.

84.08

Compression-ignition internal combustion piston engines

(diesel or semi-diesel engines).

8408.20

8408.20.10 00

- Engines of a kind used for the propulsion of vehicles of Chapter 87

(of output <132.39kW only):

- - Fully assembled:

- - -

For vehicles of subheading 8701.10

- - -

Other:

8408.20.21 00

- - -

- Of a cylinder capacity not exceeding 2,000cc

- - Other:

8408.20.93 00

- - -

For the vehicles of subheading 8701.10

- - -

Other:

8408.20.94 00

- - -

- Of a cylinder capacity not exceeding 2,000cc 29.

84.15

Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.

P.U. (A) 15 32

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8415.20

- Of a kind used for persons, in motor vehicles:

8415.20.10 00

- - Of a cooling capacity not exceeding 26.38kW

8415.20.90 00

- - Other 30.

85.28

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.

- Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:

8528.71

- - Not designed to incorporate a video display or screen:

- - -

Set top boxes which have a communication function:

8528.71.11 00

- - -

- Mains operated 8528.71.19 00

- - -

- Other

- - -

Other:

8528.71.91 00

- - -

- Mains operated 8528.71.99 00

- - -

- Other 8528.72

- - Other, colour:

8528.72.10 00

- - -

Battery operated

- - -

Other:

8528.72.91 00

- - -

- Cathode-ray tube type 8528.72.92 00

- - -

- Liquid crystal device (LCD), light-emitting diode (LED)

and other flat panel display type 8528.72.99 00

- - -

- Other 31.

87.02

Motor vehicles for the transport of ten or more persons, including the driver.

8702.10

- With only compression-ignition internal combustion piston engine

(diesel or semi-diesel):

- - Completely Knocked Down:

- - -

Motor coaches, buses or minibuses:

8702.10.41 00

- - -

- Of a g.v.w of at least 6t but not exceeding 18t 8702.10.42 00

- - -

- Of a g.v.w exceeding 24t 8702.10.49 00

- - -

- Other

- - Other:

- - -

Other, for the transport of 30 persons or more and specially designed for use in airports:

8702.10.71 00

- - -

- Of a g.v.w of at least 6t but not exceeding 18t 8702.10.72 00

- - -

- Of a g.v.w exceeding 24t

P.U. (A) 15 33

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8702.10.79 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.10.81 00

- - -

- Of a g.v.w of at least 6t but not exceeding 18t 8702.10.82 00

- - -

- Of a g.v.w exceeding 24t 8702.10.89 00

- - -

- Other

- - -

Other:

8702.10.91 00

- - -

- Of a g.v.w. exceeding 24t 8702.10.99 00

- - -

- Other 8702.20

- With both compression-ignition internal combustion piston engine

(diesel or semi-diesel) and electric motor as motors for propulsion:

- - Completely Knocked Down:

- - -

Other, for the transport of 30 persons or more:

8702.20.22 00

- - -

- Of a g.v.w. of at least 6t but not exceeding 18t 8702.20.23 00

- - -

- Of a g.v.w. exceeding 24t 8702.20.29 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.20.31 00

- - -

- Of a g.v.w of at least 6t but not exceeding 18t 8702.20.32 00

- - -

- Of a g.v.w exceeding 24t 8702.20.39 00

- - -

- Other

- - -

Other:

8702.20.41 00

- - -

- Of a g.v.w exceeding 24t 8702.20.49 00

- - -

- Other

- - Other:

- - -

Other, for the transport of 30 persons or more and specially designed for use in airports:

8702.20.61 00

- - -

- Of a g.v.w. of at least 6t but not exceeding 18t 8702.20.62 00

- - -

- Of a g.v.w exceeding 24t 8702.20.69 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.20.71 00

- - -

- Of a g.v.w of at least 6t but not exceeding 18t

8702.20.72 00

- - -

- Of a g.v.w exceeding 24t 8702.20.79 00

- - -

- Other

- - -

Other:

8702.20.91 00

- - -

- Of a g.v.w exceeding 24t 8702.20.99 00

- - -

- Other 8702.30

- With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:

- - Completely Knocked Down:

- - -

Other, for the transport of 30 persons or more:

P.U. (A) 15 34

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8702.30.21 00

- - -

- Of a g.v.w exceeding 24t 8702.30.29 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.30.31 00

- - -

- Of a g.v.w exceeding 24t 8702.30.39 00

- - -

- Other

- - -

Other:

8702.30.41 00

- - -

- Of a g.v.w exceeding 24t 8702.30.49 00

- - -

- Other

- - Other:

- - -

Other, for the transport of 30 persons or more and specially designed for use in airports:

8702.30.61 00

- - -

- Of a g.v.w exceeding 24t 8702.30.69 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.30.71 00

- - -

- Of a g.v.w exceeding 24t 8702.30.79 00

- - -

- Other

- - -

Other:

8702.30.91 00

- - -

- Of a g.v.w exceeding 24t 8702.30.99 00

- - -

- Other 8702.40

- With only electric motor for propulsion:

- - Completely Knocked Down:

- - -

Other, for the transport of 30 persons or more:

8702.40.21 00

- - -

- Of a g.v.w exceeding 24t 8702.40.29 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.40.31 00

- - -

- Of a g.v.w exceeding 24t 8702.40.39 00

- - -

- Other

- - -

Other:

8702.40.41 00

- - -

- Of a g.v.w exceeding 24t 8702.40.49 00

- - -

- Other

- - Other:

- - -

Other, for the transport of 30 persons or more and specially designed for use in airports:

8702.40.61 00

- - -

- Of a g.v.w exceeding 24t 8702.40.69 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.40.71 00

- - -

- Of a g.v.w exceeding 24t 8702.40.79 00

- - -

- Other

- - -

Other:

P.U. (A) 15 35

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8702.40.91 00

- - -

- Of a g.v.w exceeding 24t

8702.40.99 00

- - -

- Other 8702.90

- Other:

- - Completely Knocked Down:

- - -

Motor coaches, buses or minibuses, for the transport of 30 persons or more:

8702.90.21 00

- - -

- Of a g.v.w. exceeding 24t 8702.90.29 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.90.31 00

- - -

- Of a g.v.w. exceeding 24t 8702.90.32 00

- - -

- Other 8702.90.33 00

- - -

Other, of a g.v.w. exceeding 24t 8702.90.39 00

- - -

Other

- - Other:

- - -

Motor coaches, buses or minibuses, for the transport of 30 persons or more and specially designed for use in airports:

8702.90.51 00

- - -

- Of a g.v.w. not exceeding 24t 8702.90.59 00

- - -

- Other

- - -

Other motor coaches, buses or minibuses:

8702.90.71 00

- - -

- Of a g.v.w. not exceeding 24t 8702.90.79 00

- - -

- Other 8702.90.80 00

- - -

Other, of a g.v.w. exceeding 24t 8702.90.90 00

- - -

Other 32.

87.03

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.

- Other vehicles, with only spark-ignition internal combustion piston engine:

8703.21

- - Of a cylinder capacity not exceeding 1,000cc:

- - - Completely Knocked Down:

8703.21.15 00

- - - - Sedan

- - - Other:

8703.21.45 00

- - - - Sedan 8703.22

- - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:

- - - Completely Knocked Down:

8703.22.17 00

- - - - Sedan

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

P.U. (A) 15 36

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8703.22.21 00

- - - - - Of four-wheel drive 8703.22.30 00

- - - - Other (Minibuses only)

- - - Other:

8703.22.47 00

- - - - Sedan

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.22.51 00

- - - - - Of four-wheel drive 8703.22.90 00

- - - - Other (Minibuses only)

8703.23

- - Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc:

- - - Completely Knocked Down:

- - - - Sedan:

8703.23.21 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.23.22 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.23.23 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc 8703.23.24 00

- - - - - Of a cylinder capacity exceeding 2,500cc

- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four wheel drive:

8703.23.31 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.23.32 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.23.33 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc 8703.23.34 00

- - - - - Of a cylinder capacity exceeding 2,500cc

- - - - Other (Minibuses only):

8703.23.41 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 2,000cc 8703.23.42 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - Other:

- - - - Sedan:

8703.23.55 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.23.56 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.23.57 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc 8703.23.58 00

- - - - - Of a cylinder capacity exceeding 2,500cc

- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:

P.U. (A) 15 37

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8703.23.61 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.23.62 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.23.63 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc 8703.23.64 00

- - - - - Of a cylinder capacity exceeding 2,500cc

- - - - Other (Minibuses only):

8703.23.71 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.23.72 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.23.73 00

- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc 8703.23.74 00

- - - - - Of a cylinder capacity exceeding 2,500cc 8703.24

- - Of a cylinder capacity exceeding 3,000cc:

- - - Completely Knocked Down:

8703.24.15 00

- - - - Sedan

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.24.21 00

- - - - - Of four-wheel drive 8703.24.30 00

- - - - Other (Minibuses only)

- - - Other:

- - - - Sedan:

8703.24.45 00

- - - - - Of four-wheel drive 8703.24.49 00

- - - - - Other

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.24.51 00

- - - - - Of four-wheel drive

- - - - Other (Minibuses only):

8703.24.61 00

- - - - - Of four-wheel drive 8703.24.69 00

- - - - - Other-Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):

8703.31

- - Of a cylinder capacity not exceeding 1,500cc:

- - - Completely Knocked Down:

8703.31.17 00

- - - - Sedan

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.31.21 00

- - - - - Of four-wheel drive

- - - - Other:

P.U. (A) 15 38

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8703.31.39 00

- - - - - Other (Minibuses only)

- - - Other:

8703.31.47 00

- - - - Sedan

- - - - Other motor cars (including station wagons and sports cars, but not including vans):

8703.31.51 00

- - - - - Of four-wheel drive

- - - - Other:

8703.31.99 00

- - - - - Other (Minibuses only)

8703.32

- - Of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc:

- - - Completely Knocked Down:

- - - - Sedan:

8703.32.21 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.32.22 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.23 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel-drive:

8703.32.31 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.32.32 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.33 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - - Other (Minibuses only):

8703.32.41 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.32.42 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.43 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - Other:

- - - - Sedan:

8703.32.61 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.32.62 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.63 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:

8703.32.71 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:

P.U. (A) 15 39

(1)

Bil./

(2)

Kepala/

Subkepala/

Heading/

Subheading

(3)

Perihalan/Description 8703.32.72 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.73 00

- - - - - Of a cylinder capacity exceeding 2,000cc

- - - - Other (Minibuses only):

8703.32.81 00

- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc 8703.32.82 00

- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc 8703.32.83 00

- - - - - Of a cylinder capacity exceeding 2,000cc

Made 9 January 2026

[SULIT KE.HT (96)515/11-10 Klt.14; MOF.TAX(R)700-2/2/30 JLD.3; PN(PU2)338/JLD.80]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

[To be laid before the Dewan Rakyat pursuant to subsection 11(2) of the Customs Act 1967]

”.