PERINTAH DUTI KASTAM (LABUAN) 2025

Duti import hendaklah dilevi atas dan dibayar oleh pengimport berkenaan dengan barang-barang yang dinyatakan dalam Jadual yang diimport masuk ke dalam Labuan atau diangkut dari kawasan utama kastam ke Labuan pada kadar duti import yang dinyatakan dalam ruang (5) Jadual Pertama kepada

Perintah Duti Kastam 2025 [P.U. (A) 384/2025].

Perintah Duti Kastam (Labuan) 2020 [P.U. (A) 414/2020] dibatalkan.

JADUAL

[Perenggan 2]

(1)

Bil.

(2)

Barang-barang 1.

Rokok 2.

Produk tembakau 3.

Paip tembakau (termasuk kepala paip)

P.U. (A) 385 3

Dibuat 31 Oktober 2025

[SULIT KE.HT(96)669/12-4; MOF.700-2/1/16 JLD.16 (S) (16); PN(PU2)338B/JLD.23]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

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

P.U. (A) 385 4

CUSTOMS ACT 1967

CUSTOMS DUTIES (LABUAN) ORDER 2025

IN exercise of the powers conferred by paragraph 155(1)(a) of the Customs Act 1967

[Act 235] read together with paragraph 156(b) of the Act, the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Customs Duties (Labuan) Order 2025.

(2)

This Order comes into operation on 1 November 2025.

Import duty 2.

Import duty shall be levied on and paid by the importer in respect of the goods specified in the Schedule imported into Labuan or transported from the principal customs area to Labuan at the rate of import duty specified in column (5)

of the First Schedule to the Customs Duties Order 2025 [P.U. (A) 384/2025].

Revocation 4.

The Customs Duties (Labuan) Order 2020 [P.U. (A) 414/2020] is revoked.

[Paragraph 2]

(1)

No.

(2)

Goods

1. Cigarettes

2. Tobacco product

3. Smoking pipes (including pipe bowls)

P.U. (A) 385 5

Made 31 October 2025

[SULIT KE.HT(96)669/12-4; MOF.700-2/1/16 JLD.16 (S) (16); PN(PU2)338B/JLD.23]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

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