PERINTAH DUTI KASTAM (LABUAN) 2020

Duti import hendaklah dilevi ke atas dan dibayar oleh pengimport berkenaan dengan barang-barang yang berikut yang diimport ke dalam Labuan atau diangkut ke

Labuan dari kawasan utama kastam pada kadar yang dinyatakan dalam dalam ruang (5)

Jadual Pertama kepada Perintah Duti Kastam 2017 [P.U. (A) 5/2017]:

(a)

rokok;

(b)

produk tembakau; dan

(c)

paip tembakau (termasuk kepala paip).

Dibuat 31 Disember 2020

[MOF.TAX(S)700- 1/1/7 JLD.6; PN(PU2)338/LXI]

DATO' SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 155(2) Akta Kastam 1967]

P.U. (A) 414 3

CUSTOMS ACT 1967

CUSTOMS DUTIES (LABUAN) ORDER 2020

IN exercise of the powers conferred by paragraph 155(1)(a) read together with section 156 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 (Labuan) Order 2020.

(2)

This Order comes into operation on 1 January 2021.

Import duties 2.

Import duties shall be levied on and paid by the importer in respect of the following goods which are imported into Labuan or transported to Labuan from the principal customs area at the rates specified in column (5) of the First Schedule to the Customs Duties Order 2017 [P.U. (A) 5/2017]:

(a)

cigarettes;

(b)

tobacco products; and

(c)

smoking pipes (including pipe bowls).

Made 31 December 2020

[MOF.TAX(S)700- 1/1/7 JLD.6; PN(PU2)338/LXI]

[To be laid before the Dewan Rakyat pursuant to subsection 155(2) of the Customs Act 1967]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance