Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Kastam (Kawasan Bebas
Cukai Pengkalan Kubor) 2025.
/akn/my/act/pua/2025/316
PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2025
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025 is Malaysia P.U. (A), cited as P.U. (A) 316 2025, currently marked in force and first recorded in 2025.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Kastam 1967 [Akta 235], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
(1)
Kadar duti kastam yang hendak dilevikan ditetapkan pada sepuluh peratus ad valorem atas semua barang yang dieksport dari
Kawasan Bebas Cukai Pengkalan Kubor dan diimport ke dalam kawasan utama kastam, sama ada pada mana-mana orang atau dengan mana-mana orang termasuk dalam bagasi orang itu dan barang itu bukan bagi kegunaan perdagangan.
(2)
Barang yang disebut dalam subperenggan (1) tidak termasuk minuman keras, spirit, tembakau dan rokok.
Pembatalan
Seksyen 3
Perintah Duti Kastam (Kawasan Bebas Cukai Pengkalan Kubor) 1989
[P.U. (A) 357/1989] dibatalkan.
P.U. (A) 316 3
Dibuat 28 Ogos 2025
[SULIT.KE.HT (96)966-4 Klt.2; MOF.TAX(S)700-2/5/18; PN(PU2)338/JLD.79]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 11(2) Akta Kastam 1967]
P.U. (A) 316 4
CUSTOMS ACT 1967
CUSTOMS DUTIES (DUTY-FREE AREA AT PENGKALAN KUBOR) ORDER 2025
Opening note
Preamble
- 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 (Duty-Free Area at
Pengkalan Kubor) Order 2025.
(2)
This Order comes into operation on 2 September 2025.
Rate of customs duties 2.
(1)
The rate of customs duties which shall be levied is fixed at ten per cent ad valorem on all goods exported from the Duty-Free Area at
Pengkalan Kubor and imported into the principal customs area, either on any person or with any person including in the baggage of the person and the goods are not for commercial use.
(2)
The goods referred to in subparagraph (1) shall not include alcoholic beverages, spirits, tobacco and cigarettes.
Revocation 3.
The Customs Duties (Pengkalan Kubor Duty Free Area) Order 1989 [P.U. (A) 357/1989]
is revoked.
P.U. (A) 316 5
Made 28 August 2025
[SULIT.KE.HT (96)966-4 Klt.2; MOF.TAX(S)700-2/5/18; PN(PU2)338/JLD.79]
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]
Common questions
- What is PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025?
- PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025 is Malaysia P.U. (A), cited as P.U. (A) 316 2025, currently marked in force and first recorded in 2025.
- Is PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025 still in force?
- Yes — PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025 is currently in force.
- When did PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025 take effect?
- PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025 was first recorded in 2025.
- How many sections does PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025 have?
- PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025 contains 3 sections.
- Where can I read the official version of PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025?
- The official text of PERINTAH DUTI KASTAM (KAWASAN BEBAS CUKAI PENGKALAN KUBOR) 2025 is published at lom.agc.gov.my.