PERINTAH DUTI KASTAM (PENGECUALIAN) 2017

Pengecualian yang disebut dalam perenggan 2 hendaklah diberikan sepenuhnya berkenaan dengan barang-barang yang dinyatakan dalam ruang (3) Bahagian I Jadual melainkan jika diperuntukkan selainnya dalam syarat yang dinyatakan dalam ruang (4).

Perintah Duti Kastam (Pengecualian) 2013 [P.U. (A) 371/2013] dibatalkan.

4

CUSTOMS DUTIES (EXEMPTION) ORDER 2017

All goods excluding motor cars

Local Authorities in Sabah

All goods

All goods

Authorities in

Peninsular Malaysia and

Sarawak

All goods excluding motor cars

All goods excluding motor cars

Malaysia

Used personal effects;

Schedule 1 of the

Goods and Services

Tax

(Zero-Rated

Supply) Order 2014

[P.U. (A) 272/2014]

(iii)

(iv)

Malaysia of not less than 72 hours;

that in respect of items (i) and (ii) in column

that in respect of items (iii) to (vii) in column

11

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 11.

Any person entering

Malaysia from

Labuan,

Langkawi and Tioman

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

Wine, spirit, beer or malt liquor not exceeding 1 litre in all;

tobacco product not exceeding 225

grams

(equivalent to 200

stick of cigarettes);

new apparels not exceeding 3 pieces;

new footwear not exceeding one pair;

food preparations to a total value not exceeding

RM150.00;

all goods other than that specified in this column, excluding tyres and tubes, to a total value not exceeding

RM500.00;

goods listed under

Schedule 1 of the

Goods and Services

Tax

(Zero-Rated

Supply) Order 2014

[P.U. (A) 272/2014]

(i)

(ii)

(iii)

(iv)

that in the case of Labuan, the person satisfies the proper officer of customs that he has visited Labuan for a period of not less than 24 hours;

that in the case of Langkawi or Tioman, the person satisfies the proper officer of customs that he has visited Langkawi or Tioman for a period of not less than 48 hours;

that in respect of items (i) and (ii) in column (3), if the person imports in excess of the quantity or value of goods exempted, he shall be liable to pay customs duty on the excess only based on the prevailing rate imposed;

that in respect of items (iii) to (vi) in column (3), if the person imports in excess of the quantity or value of goods exempted, he shall be liable to pay customs duty on the excess only at a flat rate of 10% ad valorem

Certificate not required

12

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 12.

Foreign travel writers and journalists

Equipment normally used by travel writers and journalists

(i)

(ii)

That the goods are identifiable, to the satisfaction of the Director General, to be normally used by travel writers and journalists in the course of their work;

that the said goods are imported for the regular and private use of the person while in

Malaysia and are intended to be re-exported

The Importer 13.

Foreign nationals and any

Malaysian holding

Permanent Resident (PR)

status or valid working permit of any foreign country

One motor vehicle of any description or one motor cycle

(i)

(ii)

(iii)

That it has been registered by the authority responsible for registering or licensing motor vehicles in any foreign country;

that it will be exported within three months of the date of import;

any other conditions as the Director General may deem fit to impose;

14.

The Driver / Rider

One motor vehicle of any description or one motor cycle, registered in and transported from Labuan or

Langkawi and subsequently returned to

Labuan or

Langkawi

(i)

(ii)

(iii)

That the motor vehicle/motor cycle has been registered by the Road Transport Department of Malaysia;

that the motor vehicle/motor cycle is registered by the proper officer of customs at

Labuan or

Langkawi at the time of transportation;

that the motor vehicle/motor cycle may only be landed at a customs port in the principal

The Driver / Rider

13

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

(v)

(vi)

customs area;

that the motor vehicle/motor cycle may remain in the principal customs area for a period not exceeding ninety days in any one year;

that immediately on its return from the principal customs area the motor vehicle/

motor cycle shall be produced to the proper officer of customs at Labuan or Langkawi, as the case may be;

that security as determined by the Director

General is furnished to Customs for the return of the motor vehicle/motor cycle to

Labuan or Langkawi

15.

The Importer

One motor vehicle of any description or one motor cycle

(i)

(ii)

That it has been registered by the Road

Transport Department of Malaysia;

any other conditions as the Director General may deem fit to impose

(i)

(ii)

The Importer;

certificate is not required in the case of a motor vehicle or motor cycle driven or ridden by the importer

16.

Any International Airline

Ground equipment, instructional materials and training aids

(i)

That the goods are imported solely to be used either as ground equipment within the limits of an international airport in connection with the establishment or maintenance of an international service operated by the airline, or as instructional material and training aids for use in connection with technical training of ground and flight personnel required to establish and maintain such international service;

The person approved by the

Director General

14

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

that the goods shall be subject to such conditions as the Director General may deem fit to impose

17.

(i)

Malaysia

Airlines

Berhad;

(ii)

Maswings

Sdn.

Bhd.;

(iii)

Firefly Sdn. Bhd.;

(iv)

MAB

Kargo

Sdn.

Bhd.;

(v)

Aero

Darat

Sdn.

Bhd.

(i)

Ground equipment and instructional materials;

(i)

(ii)

That the goods are imported solely to be used either as ground equipment within the limits of any airport in connection with the establishment or maintenance of an international or domestic service operated by the airline, as instructional material and training aids for use in connection with technical training of ground and flight personnel required to establish and maintain such international or domestic service;

that the goods shall be subject to such conditions as the Director General may deem fit to impose

The person approved by the

Director General 18.

Malaysia Airlines Berhad

All goods and equipment used directly in aircraft

(i)

(ii)

That goods are imported solely to be used by and in aircraft of Malaysia Airline Berhad, or to be supplied to any designated international airline;

that the goods shall be subject to such conditions as the Director General may deem fit to impose

The person approved by the

Director General

15

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 19.

Any international airline entitled under the provisions of an

Air

Services

Agreement entered into with the

Government of Malaysia to exemption from customs duty on goods imported for the use of the airline

Spare parts, regular equipment and stores for aircraft

(i)

(ii)

That the goods are imported solely to be used by and in aircraft of an international airline departing to a destination outside Malaysia;

that the goods shall be subject to such conditions as the Director General may deem fit to impose

The person approved by the

Director General 20.

Malaysian Red Crescent

Society

All imported goods

That the goods are for the use of the Society and will not be sold to the public

The person approved by the

Director General 21.

St.

John's

Ambulance

Association

Equipment imported

That the goods are for the use of the Association and will not be sold to the public

The person approved by the

Director General 22.

All recognized

Associations for the Blind,

Deaf or Dumb

Goods and equipment imported for the blind, deaf or dumb

That the goods are specially designed, adapted or manufactured for and are for the exclusive use of the blind, deaf or dumb

The person approved by the

Director General 23.

The

Sabah

Anti

T.B.

Association

All imported goods

That the goods are imported by or on behalf of the

Association and used solely by the Association

The person approved by the

Director General 24.

Private and public charitable institutions

Relief goods imported

That the importing institutions satisfies the Director

General that the goods are to be used solely in accordance with the declared objects of the institution for the relief of distress and suffering and will not be sold to the public

The person approved by the

Director General 25.

The

Sungei

Buloh

Settlement

Council and other Leper hospitals

Goods and equipment imported for use of the settlement or hospital

That the goods are imported solely for the welfare and use of the settlement or hospital

The person approved by the

Director General 26.

U.N.I.C.E.F.

Supplies and equipment

(i)

That the goods are imported solely for the use of the Ministry of Health;

The Secretary General of the

Ministry of Health or officers authorized by him and

16

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

that the goods are not sold or otherwise disposed of except as sanctioned by the

Secretary General of the Treasury approved by the Director

General 27.

The Boy Scouts and Girl

Guides

Associations in

Sabah and Sarawak

Uniform and equipment

(i)

(ii)

That the goods are imported for the sole use of the Associations;

that the goods will not be sold to the public

The person approved by the

Director General 28.

The Importer

Sound recordings

(i)

(ii)

That the recordings are certified by the

Secretary

General of the

Ministry of

Education to be for use as teaching aids;

that they will be kept by the importer primarily for such use

The Importer 29.

Approved

Educational

Institutions in Sabah and

Sarawak

(i)

(ii)

School laboratory equipment and materials;

audio and visual aids, educational equipment and duplicating machines

(i)

(ii)

That the institution concerned is approved by the Ministry of Education;

that the goods are imported and kept by the institution concerned solely for educational purposes and will not be sold or disposed of to the public

The head of the institution

17

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 30.

(a)

(b)

(c)

(d)

(e)

(f)

(g)

Rubber

Research

Institute of Malaysia

Malaysia (RRIM);

Forest

Research

Institute

Malaysia

(FRIM);

Standards and

Industrial

Research

Institute of Malaysia (SIRIM);

Malaysian

Agricultural

Research and

Development

Institute (MARDI);

Palm Oil Research

Institute of Malaysia

(PORIM);

Malaysian

Rubber

Research and

Development Board

(MRRDB);

The

Tin

Industry

(Research and

Development)

Board

All goods excluding motor cars

(i)

(ii)

That the goods are for the use of the Institute for research purposes only;

that the goods will not be sold or disposed of to the public except after payment of import duty

In relation to―

(i)

RRIM, its Director;

(ii)

FRIM, its Director

General;

(iii)

SIRIM, its Director

General;

(iv)

MARDI, its Director

General;

(v)

PORIM, its Director

General;

(vi)

MRRDB, its

Controller;

(Research and

Development)

Board, its Secretary

31.

The British Council

All imported goods

That the goods are imported by the Council for its sole use

The person approved by the

Director General

18

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 32.

The Kelantan Malay Arts and Crafts Society, the

Terengganu

Arts and

Crafts Society and Batek

Malaysia Berhad

Silver

That the silver is to be supplied or to be sold to local craftsmen

The person approved by the

Director General 33.

Any contractor engaged in shipbuilding in Malaysia

Accessories and equipment for fitting in vessels

(i)

That the accessories and equipment for fitting in the vessel have been approved by the

Director General;

(ii)

that the accessories and equipment will be fitted and exported as part of the vessel on its completion;

(iii)

that the vessel will be registered outside

Malaysia;

(iv)

that security as determined by the Director

General is furnished to Customs for the re-export of the goods

The person approved by the

Director General 34.

Any pineapple canner

Artificial sweetening substances for use in canning pineapples

(i)

(ii)

(iii)

(vi)

That the artificial sweetening substances imported shall be used solely in the manufacture of canned pineapple for export and sale overseas;

that the label used on every tin on canned pineapple containing sweetening substances shall be as approved by the Secretary General of the Ministry of Health;

that the manufacturer shall keep an account of artificial sweetening substances received and issued for manufacturing purposes;

that the manufacturer shall keep an account

The person approved by the

Director General

19

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(v)

(vi)

of canned pineapple produced containing artificial sweetening substances;

that the accounts referred to in conditions

Health;

that all written laws in force relating to the importation of artificial sweetening substances are complied with

35.

Tin mining companies

Trailing cables

That the trailing cables are for use in the tin mining industry

The person approved by the

Director General 36.

Any manufacturer in

Malaysia

Imported textiles

(i)

(ii)

(iii)

(iv)

That the goods will be used in the manufacture of tin-ore bags Malaysia;

that they are imported at such places as the

Director General may permit;

that written authority for their import from the Director General is produced to the proper officer of customs at the place of import;

that the manufacturer keeps such accounts of the manufacture as the proper officer of customs may direct

The Importer

20

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 37.

The Importer

Goods exported to any country or a free trade zone, transported to Labuan or moved to a warehouse licensed under section 65A of the Act for repair and subsequently re-imported or returned

(i)

(ii)

(iii)

(iv)

(v)

that the export and re-import are registered by the proper officer of customs at the time of export and re-import;

that the goods are identified to the satisfaction of the proper officer of customs;

that the certificate is produced from the repairer to the effect that new parts have not been added, as the case may be;

that where new parts have been added the exemption granted under this item shall operate only in respect of the remaining original parts of the article re-imported and shall be contingent upon the repairer certifying the details and values of the individual new parts added and upon payment of the appropriate duty on the new parts that have been added

The Importer 38.

The Importer

Goods imported

(or transported from Labuan)

for repairs and subsequently re-exported (or returned to

(i)

That the goods are imported and re-exported by the same route;

The Importer

21

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

Labuan)

(ii)

(iii)

(iv)

that the import and re-export are registered by the proper officer of customs at the place of import and re-export;

that the goods are identified to the satisfaction of the proper officer of customs;

that security as determined by the proper officer of customs is furnished to the amount of the duty on the goods imported

39.

The Importer or Exporter

All goods

(i)

(ii)

(iii)

That it is shown to the satisfaction of the

Director General that the goods are imported or exported solely for the purpose or propaganda, research or demonstration;

that an authorization signed by or on behalf of the Director General certifying that the goods are intended for propaganda, research or demonstration purposes, is produced to the proper officer of customs at the place of import or export;

that in issuing such authorization, the

Director General may impose such conditions as he may deem necessary

The Importer or Exporter 40.

The Importer

Trophies and medals

(i)

That the importer satisfies the Director

General that the trophies and medals and other similar awards were won abroad or are to be contested for sporting, academic or other competitions to be held in Malaysia within three months of the date of importation;

The Importer

22

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

that the trophies, medals and other similar awards imported must be appropriately inscribed or engraved before importation

41.

The Importer

Pallets and slings

That the pallets and slings are used for the transportation of goods

The Importer 42.

The Importer

Radio telephone apparatus

(i)

(ii)

That the apparatus is imported with the written approval of the Director General of

Telecommunications;

that the proper officer of customs is satisfied that the apparatus is in accordance with the specification and frequency plan as approved by the

Director

General of

Telecommunications

The Importer 43.

The Importer

Golf bags and golf gloves

That the proper officer of customs is satisfied that the goods are solely used for sports

The Importer

44.

The Importer

Theatrical properties and musical instruments

(i)

(ii)

(iii)

That the importer satisfies the Director

General that the goods to be imported will be re-exported by him within three months or such longer period as the Director General may approve;

that the importer furnishes such security for the re-export of the goods imported as the

Director General may require;

that any goods exempted from duty are used only in connection with theatrical, musical or circus performances

The Importer

23

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 45.

The Importer

Tin-ore bags and cloth tags therefor

That the proper officer of customs is satisfied that such bags are solely for the purpose of packing tin-ore

The Importer 46.

The Importer

Locally produced or manufactured goods exported and subsequently re-imported

(i)

(ii)

(iii)

(iv)

That the goods are identified to the satisfaction of the proper officer of customs;

that the goods are re-imported within one year from the date of export;

that no claim to drawback under section 99

of the Act has been made on the goods at the time of export;

that no exemption or remission of excise duty has been allowed on the goods at the time of export

The Exporter 47.

The Importer

Locally produced or manufactured goods exported and subsequently re-imported for reprocessing

(i)

(ii)

That the goods are identified to the satisfaction of the proper officer of customs;

that the goods are re-imported within one year from the date of export

The Exporter 48.

The Importer

Fresh fruits falling within

Chapter 8 of the prevailing

Customs Duties Order

(i)

(ii)

(iii)

That the fruits concerned are imported direct by sea from the country of origin through any

Malaysian port;

that the fruits are fresh and are not dried or preserved in any manner whatsoever;

that the importer pays import duty at 90% of the rate specified in the prevailing Customs

Duties Order

The Importer

24

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 49.

A member of a visiting force or civilian component

One motor car imported or purchased locally

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

That the motor car is imported or purchased locally for his personal use and that of his dependants;

that the motor car is imported or purchased at the time of or within a period of three months after his entry into Malaysia;

that the exemption applies to the importation of or purchase locally in Malaysia of one motor vehicle only;

that he is not entitled to the exemption unless he is serving on full pay and for the time being in Malaysia but not domiciled therein;

that the exemption shall cease to have effect if the motor vehicle is transferred to a person other than a member of a force;

that at the time of importation of the motor vehicle, he submits to the proper officer of customs a certificate substantially in the form set out in Part III of the First Schedule hereto;

that the motor vehicle, immediately after importation, is registered in the name of the member of a force who imported such vehicle in accordance with the law relating to the registration and licensing of motor vehicle in Malaysia;

that for the purpose of this exemption,

"force",

"civilian component"

and

"dependent" shall have the same meaning respectively as in the Agreement between the

The Importer

25

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ix)

Government of the United Kingdom of Great

Britain and Northern Ireland and the

Government of the Federation on external defence and mutual assistance; signed at

Kuala

Lumpur on the 12th day of

October 1957;

such further conditions as the Director

General may impose

50.

The Exporter

Timber, log and sawn

(i)

(ii)

That the royalty prescribed in the Royalty

Rate List as set out in the prevailing Forest

Rules has been paid;

that the timber is produced in and exported from Sabah

The Exporter 51.

The Exporter

Timber, log and sawn

(i)

(ii)

That the royalty prescribed in the Royalty

Rate List as set out in the prevailing Forest

Rules has been paid;

that the timber is produced in and exported from Sarawak

The person approved by the

Director of Forest, Sarawak

26

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 52.

The Exporter

Goods falling under headings/sub-headings 01.02,

0104.20.10 00,

0104.20.90 00, 0106.41.00 90,

0106.49.00 90,

0106.90.00 90, 6807.10.00 00 and 6808.00.20 00 of the prevailing Customs Duties

Order transported from the principal customs area to

Labuan

(i)

(ii)

That the goods are used for manufacturing purposes or consumed locally in Labuan;

that the goods are not exported from Labuan in the same state as they were transported from the principal customs area

The Exporter

53.

(i)

(ii)

(iii)

Malaysia

Marine and

Heavy

Engineering

Sdn.

Bhd.;

MARA Shipyard and

Engineering

(Terengganu)

Sdn.

Bhd.;

Bona fide ship and boat builders and repairers as approved by the

Secretary General of the Treasury

Materials and equipment used directly for the construction or repairing of vessels

(i)

(ii)

(iii)

(iv)

That the goods have been approved by the

Secretary General of the Treasury and are imported or purchased from a warehouse licensed under section 65 or 65A of the Act by the said companies, builders or repairers;

that the goods are used solely and directly in the construction or repairing of vessels by the said companies, builders or repairers at their premises or at such other places as approved by the Director General and that such goods are stocked at the said premises under such conditions as may be imposed by the Director General;

that the goods shall not be sold or otherwise disposed of except after payment of customs duty;

that the said companies, builders or repairers shall keep such account, as required by the Director General, of goods imported or purchased from a warehouse licensed under section 65 or 65A of the Act,

The person approved by the

Director General

27

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(v)

and used, and shall furnish not later than the 10th of each month to the Treasury and

Customs a return in such form and manner as the Director General may prescribe;

that if any question arises as to whether any particular goods are or are not included in the class of goods subject to exemption, such question shall be decided by the Director

General

54.

The Exporter

Palm oil produced in Sabah or Sarawak falling under subheadings 1511.10.00 00,

1511.90.20 00, 1511.90.37 00,

1511.90.39 00

and 1511.90.49 00

of the prevailing Customs Duties

Order

(i)

(ii)

That the exporter pays export duty at 70%

of the current rate specified in the prevailing

Customs Duties Order;

that the palm oil is exported direct from

Sabah or Sarawak to a place outside

Malaysia

The Exporter 55.

Manufacturer licensed under section 65 or 65A of the Act

Machinery and equipment including accessories and spare parts used directly in the manufacture of finished goods in a licensed manufacturing warehouse

(i)

(ii)

(iii)

(iv)

That the goods belong to a category that has been approved by the Director General;

that the goods are new and unused;

that the goods are used directly in the manufacture of finished goods at the licensed manufacturing warehouse;

that in the case used goods the written approval of the Ministry of Trade and

Industry is submitted at the time of import showing that there is no objection to the granting of duty exemption;

The Manufacturer

28

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(v)

(vi)

(vii)

(viii)

that the goods are stored at all times at the licensed manufacturing warehouse;

that the goods are not sold, transferred, exported or taken out of the licensed manufacturing warehouse without the approval of the Director General;

that the manufacturer keeps such records of the goods at the licensed manufacturing warehouse as directed by the proper officer of customs;

any other conditions for the proper use and safe custody of the goods as imposed by the

Director General

56.

The Exporter

Goods used directly in the manufacture of finished goods in a free industrial zone

(i)

(ii)

That the goods are used directly in the manufacture of finished goods in the free industrial zone;

that the goods are not removed for export to a country outside Malaysia

The manufacturer in the free industrial zone 57.

The Exporter

All goods exported to a free zone

(i)

(ii)

That the goods are consumed in the free zone;

that the goods are not removed for export to a country outside Malaysia

Certificate not required 58.

The Importer

Empty containers including bottles, drums, cylinders and other reusable packaging material exported and subsequently re-imported

(i)

(ii)

That a notice is given at the time of export that the reusable packaging material will be re-imported;

that the proper officer of customs is satisfied that they are being returned to Malaysia after having been exported containing goods

The Importer

29

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 59.

The Exporter

Rattans and canes, whole, falling under subheading 1401.20.10 00

of the prevailing Customs Duties

Order exported from Sabah and Sarawak

(i)

(ii)

That the exporter pays export duty at

RM1.35 per kg for manau;

that the exporter pays export duty at

RM0.25 per kg for other than manau

The Exporter

60.

The Exporter

Rattans, split, falling under subheadings 1401.20.21 00,

1401.20.29 00, 1401.20.30 00 and 1401.20.90 00 of the prevailing

Customs

Duties Order exported from

Sabah and Sarawak

That the exporter pays export duty at RM0.125

per kg

The Exporter

61.

Any bona fide manufacturer

Rubber thread falling under subheadings 4007.00.00 00,

5604.10.00 00

and 5604.90.20 00

of the prevailing Customs Duties

Order

(i)

(ii)

(iii)

(iv)

(v)

That the goods are manufactured in the free industrial zone or warehouse licensed under section 65A of the Act;

that the importer pays import duty at 3%;

that the goods are imported from the free trade zone or obtained from a warehouse licensed under section 65A of the Act;

that the goods are used in the manufacture of other goods;

that the importer keeps proper records of the use of the goods as directed by the proper officer of customs

The Manufacturer

30

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 62.

Any batik manufacturer

(i)

(ii)

White fabrics of silk, rayon and voile;

white cotton fabrics

(i)

(ii)

That the fabrics are imported solely for the use in the manufacture of batik;

that the importer keeps proper records or account of the goods and such records or accounts shall be made available for inspection by the proper officer of customs

The person approved by the

Director General 63.

(i)

(ii)

(iii)

(iv)

(v)

Koperasi Serbaguna

Pembatik Kelantan

Bhd.;

Syarikat

Bekalan

Pembatik Sdn. Bhd.;

STR Sdn. Bhd.;

Syarikat Usaha Desa

Terengganu

Sdn.

Bhd.;

Batik Malaysia Bhd.

(i)

(ii)

White fabrics of silk, rayon and voile;

white cotton fabrics

(i)

(ii)

(iii)

That the fabrics are imported by the persons exempted or are acquired from persons storing the fabrics in a licensed warehouse;

that the fabrics are for sale or supply to person exempted under item 62 of Part I of this Schedule;

that the importer keeps proper records or accounts of the goods and such records or accounts shall be made available for inspection by the proper officer of customs

The person approved by the

Director General

64.

Any person

(i)

(ii)

Goods sold or otherwise disposed of to any person by any

Federal or

State

Government

Department;

goods mentioned in

That the first sale or disposal other than by way of sale has been sanctioned in writing by the head of department concerned

Certificate not required

31

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 65.

Asean Bintulu Fertilizer

Sdn. Bhd.

Materials and machinery/

equipment (including spare parts) used directly for the manufacture of ammonia and urea

(i)

(ii)

(iii)

(iv)

(v)

(vi)

That the materials and machinery/

equipment have been approved by the

Secretary General of the Treasury and are imported by the company;

that the materials and machinery/

equipment are used in the manufacture of ammonia and urea by the company and at the company's premises;

that the materials and machinery/

equipment shall not be sold or otherwise disposed of except as sanctioned by the

Secretary General of the Treasury;

that the materials and machinery/

equipment are stocked at the company's premises under such conditions as may be imposed by the Director General;

that the company shall keep such account of the materials and machinery/ equipment imported and used, as required by the

Director General;

that the company shall furnish not later than the 10th of each month to the Treasury and

Customs a return in such form and manner as the Secretary General of the Treasury may prescribe

The person approved by the

Director General

32

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 66.

Malaysian

Helicopter

Services Berhad

Spare parts for helicopter and aircraft

(i)

(ii)

That the goods are imported solely to be used in a helicopter or an aircraft belonging to

Malaysian Helicopter Services Berhad;

that the company shall keep such account of the spare parts imported and used, as may be required by the Director General

The person approved by the

Director General 67.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

Exxon

Mobil

Exploration and

Production

Malaysia Inc.;

Sabah

Shell

Petroleum Co.;

Sarawak

Shell

Berhad;

Petronas Carigali

Sdn. Bhd.;

JX Nippon Oil &

Gas

Exploration

(Malaysia)

Limited;

Repsol Oil & Gas

Malaysia

Limited.;

Petrofac

(Malaysia

-

PM 304) Limited;

Materials and equipment used directly for petroleum and gas upstream operations

(i)

(ii)

(iii)

(iv)

(v)

That the materials and equipment to be obtained by the companies or corporations for their use have been approved by the

Secretary General of the Treasury;

that the materials and equipment are used solely and directly in petroleum upstream operations which includes exploration, drilling and production;

that the materials and equipment are obtained from Asian Supply Base Sdn. Bhd. at

Rancha-Rancha, Labuan and those licensed under sections 65 and 65A of the Act;

that, for the materials and equipment which cannot be acquired from depots mentioned in condition (iii), approval of the Director

General shall be obtained in order to acquire them from other sources;

that the materials and equipment shall not be sold or otherwise disposed of except as sanctioned by the Director General;

The person approved by the

Director General

33

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(viii)

(ix)

(x)

(xi)

(xii)

(xiii)

(xiv)

(xv)

Murphy Sarawak

Oil Co. Ltd.;

Murphy Sabah Oil

Co. Ltd.;

Sapura

Exploration and

Production (PM)

Inc.;

Sapura

Exploration and

Production

(Sarawak) Inc.;

PCPP

Operating

Company

Sdn.

Bhd.;

Kebabangan

Petroleum

Operating

Company

Sdn

Bhd.;

TOTAL E & P

Malaysia;

IPC Malaysia B.V.

(formerly known as

Lundin

Malaysia B.V.);

(vi)

that the companies or corporations shall keep such account of the materials and equipment imported and used as may be required by the Director General

34

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(xvi)

(xvii)

(xviii)

(xix)

(xx)

(xxi)

(xxii)

(xxiii)

(xxiv)

(xxv)

Hess Exploration and

Production

Malaysia B.V.;

MDC Oil & Gas

(SK320) Ltd.;

Sapura

Exploration and

Production

(Sabah) Inc.;

Coastal

Energy

KBM Sdn. Bhd.;

ConocoPhillips

Malaysia Ltd.;

Vestigo

Petroleum

Sdn.

Bhd.;

JX Nippon Oil &

Gas

Exploration

(Deepwater

Sabah) Limited.;

EQ

Petroleum

Production Ltd.;

Ophir Production

Sdn Bhd.;

Coastal

Energy

Malaysia

Sdn

Bhd.;

35

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(xxvi)

Conocophillips

Sarawak Limited

68.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

Malaysia

Marine and

Heavy

Engineering

Sdn.

Bhd.;

Bredero

Shaw

(Malaysia)

Sdn.

Berhad;

Boustead

Penang

Shipyard Sdn. Bhd.;

Wasco

Coatings

Malaysia Sdn. Bhd.;

THHE Fabricators

Sdn. Bhd.;

Syarikat

Perbadanan

Urusan

Kejuruteraan dan

Limbungan Brooke

(Brooke Dockyard

&

Engineering

Works

Corporation)

Kuching, Sarawak;

Syarikat

Kencana

HL Sdn. Bhd.;

Raw materials and components used directly for the production of the following finished products―

(i)

living quarters/

accommodation modules;

(ii)

production modules and all other modules;

(iii)

jacket structures including vent boom, flareboom, helideck, conductors and piles;

(iv)

mooring system;

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

That the raw materials and components imported by the said company shall be as approved by the Secretary General of the

Treasury;

that the said goods are used directly in the production activity at the said company's premises or at such other places as approved by the Director General;

that the said goods shall not be sold or otherwise disposed of except as sanctioned by the Director General;

that the said goods are stocked at the said company's premises under such conditions as may be imposed by the Director General;

that the said company shall keep such accounts of the raw materials and components imported and used, as required by the Director General;

that the said company shall furnish not later than the 10th of each month to the Treasury and Customs a return in such form and manner as the

Director

General may prescribed;

that if any question arises as to whether any particular goods are or are not included in the class of goods subject to exemption, such question shall be decided by the Secretary

The person approved by the

Director General

36

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(viii)

Sime

Darby

Engineering

Sdn.Bhd.

(viii)

General of the Treasury;

that upon claiming exemption, the company shall furnish the original document issued by the up stream petroleum company to confirm that it has acquired the contract from the said company, together with the list of raw materials and components required under the said contract

69.

Perbadanan Perwira Niaga

Malaysia (PERNAMA)

Goods approved for sale in any

PERNAMA establishment

(i)

(ii)

(iii)

That the goods have been approved by the

Secretary General of the Treasury;

that the goods are imported or acquired by

PERNAMA from a warehouse licensed under section 65 of the Act on account of and to be sold to―

(a)

any member of the Malaysian Armed

Forces (including the spouses of any serving members but excluding civilian staff working in the Malaysian Armed

Forces) serving on full pay;

(b)

any member of the

Malaysian

Volunteer Armed Forces called out for continuous training;

(c)

any retired member of the Malaysian

Armed Forces or Malaysian Volunteer

Armed Forces;

that the goods so exempted from customs duties are stored at the premises of

PERNAMA under such conditions as may be

The person approved by the

Director General

37

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

(v)

(vi)

imposed by the Director General;

that PERNAMA shall keep such records or accounts of the goods imported and sold, as may be required by the Director General;

that PERNAMA shall not sell more than one unit of each of the following goods to any person eligible for such exemption within a period of three years from the date of such sale:

(f)

oven or ovenette;

that PERNAMA shall submit to the State

Director of Customs a half-yearly return in such form and manner as the Director

General may require, not later than the 15th day of the following month, furnishing an account of goods imported and sold;

38

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(vii)

that PERNAMA shall pay the customs duties on goods found to be deficient in quantity or not accounted for in its stock or records

70.

The Importer

Sample of all goods taken by proper officer of customs in accordance with section 104

of the Act

(i)

(ii)

That appropriate endorsement is made by the proper officer of customs on the relevant import declaration;

that the samples taken shall be disposed of in such manner as the Director General shall direct

Certificate not required 71.

The Importer

Goods imported for the purpose of evaluation or testing

(i)

(ii)

(iii)

That it is shown to the satisfaction of the

Director General that such goods are imported solely for the purpose of evaluation or testing by a Federal or State Government

Department or a statutory body;

that every application for exemption is accompanied by a certificate from the head of the relevant department or statutory body certifying that the goods are imported solely for evaluation or testing;

that after evaluation or testing, as the case may be, such goods shall be disposed of in such manner as the Director General shall direct

The Importer 72.

The Importer

Goods falling under subheadings 0305.71.00 00,

0305.72.19 00, 0407.29.10 00,

0407.90.20 00,

0712.31.00 00, 0712.39.20 00 and 0712.39.90 00 of the prevailing Customs Duties

(i)

(ii)

That the goods are imported through

Malaysian ports and airports;

that the importer pays 75% of the import duty payable on the goods

The Importer

39

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

Order

73.

The Importer

Goods falling under subheadings 0305.53.00 00,

0305.54.00 00, 0305.59.29 00,

0305.69.10 00,

0306.93.29 00

and 0307.59.20 00

of the prevailing Customs Duties

Order

(i)

(ii)

That the goods are imported through

Malaysian ports and airports;

that the importer pays 50% of the import duty payable on the goods

The Importer 74.

The Importer

Empty containers including bottles, drums, flexibags and cylinders imported for the purpose of refilling with goods and subsequently re-exported

(i)

(ii)

That the containers are identified to the satisfaction of the proper officer of customs;

that the importer keeps proper records of the containers imported and exported as required by the Director General

The Importer 75.

The Importer

Filled containers including bottles, drums, flexibags and cylinders, on their second and subsequent importation in the case of foreign manufactured containers, imported with their contents intended for local use and subsequently re-exported empty

(i)

(ii)

That the importer pays import duty only on the contents;

that the containers are identified to the satisfaction of the proper officer of customs

The Importer

76.

The Importer

(i)

(ii)

(iii)

Bird's eggs;

cement;

marble;

That it is proved to the satisfaction of the Director

General that―

(i)

the goods are of Langkawi origin;

(i)

(ii)

The Importer;

certificate not required if imported by bona fide traveller

40

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

(xii)

(xiii)

(xiv)

(xv)

(xvi)

(xvii)

(xviii)

(xix)

(xx)

(xxi)

ikan bilis;

coconuts;

coffee powder;

fruits;

honey;

sugar cane;

vegetables;

poultry;

wood charcoal;

kayu bakau;

handicraft;

whetstones;

eggs;

copra;

sawn rubberwood;

air gamat;

makjun gamat;

gamat herbal pills

41

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 77.

The Importer

All imported gifts

(i)

(ii)

(iii)

That the gifts are meant for any Federal or

State Government Department or a statutory body;

that the gifts will be used solely by the

Government Department or statutory body concerned and are not sold or otherwise disposed of to members of the public except as sanctioned in writing by the head of department or statutory body concerned;

that every application for exemption is accompanied by a certificate from the head of the relevant department or statutory body that the gifts are imported by him or authorized to be imported on his behalf and are given to his department or statutory body without charge

The head of the department or such other officer nominated by him as the

Director

General may approve 78.

The Exporter

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

Live poultry;

fish;

bird's eggs;

live animals of the bovine species;

fruits;

animal feed;

budded rubber stumps;

(i)

(ii)

That the goods are exported to Langkawi;

that the goods are not for re-export

(i)

(ii)

The Exporter;

certificate not required if exported by bona fide traveller

42

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(viii)

(ix)

(x)

seeding rubber stumps;

rubber budwood;

rotan

79.

Higher

Education

Institution established under

Universities and

University

Colleges

Act 1971 [Act 30] or Universiti

Teknologi MARA Act 1976

[Act 173]

All goods excluding motor cars

(i)

(ii)

(iii)

That the goods are imported by the

University or University College concerned;

that they are used by the University or

University College concerned for its own activities;

that they are not sold except after payment of customs duty

The Head of the University or

University College or any other officer nominated by him as the Director General may approve 80.

The Importer

All goods excluding motor cars

(i)

(ii)

(iii)

That the goods are imported for supply to any

University or University College appearing in column (2) of item 79 of this Order;

that they will be used by the University or

University College concerned for its own activities;

that every application for exemption is accompanied by a certificate from the Head of such relevant University or University College that the goods are authorized to be imported on his behalf and are for supply to his

University or University College at a price exclusive of customs duty as in accordance with the terms of contract

The Head of the University or

University College or any other officer nominated by him as the Director General may approve

43

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 81.

The Importer

Production samples

(i)

(ii)

(iii)

(iv)

(v)

That it is shown to the satisfaction of the

Director General that the goods are imported solely as a production sample for the purpose of manufacturing;

that the goods shall not be sold or otherwise disposed of except in such manner as the

Director General may determine;

that the goods shall be re-exported within one year from the date of import or such further period as the Director

General may approve or dispose of in such manner as the Director may determine;

that written authorization for their import from the Director General is produced to the proper officer of customs;

that in issuing such authorization the Director

General may impose such other conditions as he may deem necessary

The Importer 82.

The Exporter

Palm kernel oil produced in

Sabah or Sarawak falling under subheading 1513.21.10 00

of the prevailing Customs Duties

Order

(i)

(ii)

That the exporter pays export duty at 70% of the current rate specified in the prevailing

Customs Duties Order;

that the palm kernel oil is exported direct from Sabah or Sarawak to a place outside

Malaysia

The Exporter

44

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 83.

The Importer

Duty paid goods exported and subsequently re-imported

(i)

(ii)

(iii)

(iv)

That the goods are identified to the satisfaction of the proper officer of customs;

that the goods are re-imported within one year from the date of export, or such period as the Director General may approve;

that no new parts have been added to the goods at the time of re-import;

that no claim to drawback under the Act has been made on the goods at the time of export

The Importer

84.

The Owner

One motor vehicle falling under headings 87.03 and 87.11

of the prevailing

Customs

Duties

Order imported from all countries, including

Labuan and

Langkawi

(i)

(ii)

(iii)

(iv)

(v)

(vi)

That the motor vehicles are identified to the satisfaction of the proper officer of customs;

that the motor vehicle was assembled in the principal customs area;

that the said motor vehicle is for personal use and not for commercial use;

that the motor vehicle has been registered in the owner's name in the said country for a period of not less than six months;

that the owner of the motor vehicle has transferred his residence from the said country to the principal customs area;

that the owner of the vehicle has been a resident in the said country for more than one year;

The Owner

45

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(vii)

that the owner will not dispose of the said motor vehicle within six months from the date of importation

85.

Manufacturers licensed under section 65 or 65A of the Act

Raw materials or components used directly in the manufacture of finished or semi-finished goods in premises of manufacturers undertaking subcontract work in the principal customs area

(i)

(ii)

(iii)

(iv)

(v)

(vi)

That the goods belong to a category that has been approved by the Director General;

that prior approval of the Director General must be obtained by the said manufacturer licensed under section 65 or 65A of the Act;

that the manufacturer licensed under section 65 or 65A of the Act keeps such accounts of the issue of the raw materials or components and receipt of the finished or semi-finished goods to and from the subcontractor;

that the said manufacturer licensed under section 65 or 65A of the Act shall furnish not later than the 10th of each month to the

Customs a return in such form and manner as the Director General may prescribe;

that the security as determined by the

Director General is furnished to Customs for the return of the finished or semi-finished goods to the said manufacturer licensed under section 65 or 65A of the Act;

that in issuing such approval the Director

General may impose such conditions as he may deem necessary

The person approved by the

Director General 86.

Manufacturer in a free industrial zone

Raw materials or components used directly in the manufacture of finished

(i)

That the goods belong to a category that has been approved by the Director General;

The person approved by the

Director General

46

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by or semi-finished goods in premises of manufacturers undertaking subcontract work in the principal customs area

(ii)

(iii)

(iv)

(v)

(vi)

that prior approval of the Director General must be obtained by the said manufacturer in the free industrial zone on every occasion that the goods are to be subcontracted;

that the manufacturer in the free industrial zone keeps such accounts of the issue of the raw materials or components and receipt of the finished or semi-finished goods to and from the subcontractor;

that the said manufacturer in the free industrial zone shall furnish not later than the 10th of each month to the Customs a return in such form and manner as the Director

General may prescribe;

that the security as determined by the

Director General is furnished to the Customs for the return of the finished or semi-finished goods to the said manufacturer in the free industrial zone;

that in issuing such approval the Director

General may impose such conditions as he may deem necessary

87.

The Importer

Articles and accessories as listed below―

That the proper officer of customs is satisfied that the goods are solely used for horse riding and for the maintenance of horses

The Importer

(i)

(ii)

(iii)

riding gloves;

riding caps;

jodhpurs;

47

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

windsuckers;

stirrups;

hoof picks;

girth;

fly veils;

halters;

martingales;

saddle stand

88.

The Importer

(i)

Motorcycle electrical parts, as listed below―

(f)

head light assy;

(i)

(ii)

That every application for exemption is accompanied by a "Certificate of Eligibility"

issued by the ASEAN Secretariat, which is endorsed by the Secretary General of the

ASEAN and the Chairman of the ASEAN

Senior Economic Officials Meeting (SEOM);

that the importer pays 10% of the import duty payable on the goods

The Importer

48

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

(iii)

(iv)

(i)

relay assy;

(j)

audio Pilot assy;

(l)

ignition coil assy;

breakfast cereals;

non-dairy creamer;

49

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(v)

soya based powder, in bulk or in retail pack

89.

The

Malaysia-Thailand

Joint Authority (MTJA)

Materials and equipment used directly in the Joint

Development Area (JDA)

(i)

(ii)

(iii)

(iv)

(v)

(vi)

That the materials and equipment are imported by the MTJA or any person authorized by the MTJA;

that the materials and equipment shall not be sold or otherwise disposed of except as sanctioned by the Joint Customs Committee;

that the materials and equipment are obtained from bonded premises operating in specified Supply Bases;

that the materials and equipment shall not be sold or otherwise disposed of except as sanctioned by the Director General;

that the MTJA and its contractors keep such accounts of the materials and equipment imported and used, as required by the

Director General;

that if the materials and equipment cannot be obtained from bonded premises operating in specified Supply Bases as required in condition (iii), approval from the Director

General shall be obtained to acquire them from other sources

Malaysian

Chief

Executive

Officer of Malaysia Thailand

Joint Authority (MTJA) or such other person authorized by him

90.

The Importer

All goods

(i)

That the goods are imported for use or consumption in the Joint Development Area

(JDA);

Malaysian

Chief

Executive

Officer of Malaysia Thailand

Joint Authority (MTJA) or

50

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

that the importer pays 50% of the prevailing import duty such other person authorized by him 91.

The Malaysia-Thailand

Joint Authority (MTJA)

Crude petroleum falling under heading 27.09 of the prevailing Customs Duties

Order

(i)

(ii)

(iii)

(iv)

That the crude petroleum is produced in and exported from the Joint Development Area

(JDA);

that the contractor with the MTJA are exempted from payment of export duty on crude petroleum and condensates produced in and exported from the JDA to Malaysia and

Thailand;

that the contractor with the MTJA are exempted from payment of export duty in excess 5%

on crude petroleum and condensates produced in and exported from the JDA to countries outside Malaysia and

Thailand;

that the MTJA is exempted from payment of export duty on crude petroleum and condensates produced in and exported from the JDA

Malaysian

Chief

Executive

Officer of Malaysia Thailand

Joint Authority (MTJA) or such other person authorized by him

92.

Any person approved by the Director General

Goods manufactured in premises licensed under section 65A of the Act for export

(i)

(ii)

(iii)

That the goods shall be exported within six months from the date of purchase;

that the goods shall be kept in the premises approved by the Director General and shall not be sold or disposed of in Malaysia;

that the person approved shall keep records or accounts of the goods purchased and that such records and accounts be made available

The person approved by the

Director General

51

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

(v)

for inspection by an officer of customs at any time;

that the person approved shall pay all the duties on any goods that cannot be accounted for;

that if the goods are not exported within six months from the date of purchase, the person approved shall be liable to pay all the customs duties on the goods not exported

93.

Manufacturer in the principal customs area

All goods exported to a free industrial zone or moved to a manufacturing warehouse licensed under section 65

or 65A of the Act for subcontract work and subsequently re-imported or returned

(i)

(ii)

(iii)

(iv)

(v)

(vi)

That prior approval of the Director General must be obtained by the manufacturer;

that the goods belong to a category that has been approved by the Director General;

that the said goods are exported or moved and re-imported or moved by the same route;

that the said manufacturer keeps such accounts of the issue of the raw materials or components and receipt of the finished or semi-finished goods to and from the subcontractor;

that the said manufacturer shall furnish not later than the 10th of each month to the

Customs a return in such form and manner as the Director General may prescribe;

that in issuing such approval the Director

General may impose such conditions as he may deem necessary

The Manufacturer

52

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 94.

Any person importing goods using air courier service

All goods excluding cigarettes, tobacco and intoxicating liquor

(i)

(ii)

That the goods are imported by any person using air courier service through the following international airports―

(a)

Kuala Lumpur International Airport;

(b)

Bayan Lepas (Penang);

(c)

Senai (Johor Bahru);

(d)

Kota Kinabalu;

(e)

Kuching;

(f)

Subang;

(g)

Langkawi International Airport that the goods imported are of a total C.I.F value not exceeding

RM500.00

per consignment

Certificate not required 95.

Persatuan

Nelayan

Kebangsaan (NEKMAT)

(i)

(ii)

(iii)

(iv)

(v)

Trammel gill net;

outboard engine;

marine engine

(7.5kW to 40kW);

echo-sounder;

sonar;

(i)

(ii)

That prior confirmation is obtained from the

Malaysian Industrial Development Authority

(MIDA) that the goods are not locally produced or manufactured;

that the person approved in column (2) shall keep records or accounts of the goods purchased and that such records or accounts be made available for inspection by an officer of customs at any time;

The person approved by

Director General

53

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(vi)

(vii)

Geographical

Positioning

System(GPS);

other electronic apparatus for use in fishing boats

(iii)

(iv)

that the person approved in column (2) shall pay all the duties on any goods that cannot be accounted for;

that the person approved in column (2) shall comply with any other conditions that the

Director General may impose from time to time

96.

The Importer

Parts of garments under subheadings 6117.90.00 00

and 6217.90.00 00 of the prevailing Customs Duties

Order

(i)

(ii)

(iii)

That the importer is licensed to carry out trading business;

that the FOB value of the goods imported is

RM200.00 and above per unit;

that the goods are subject to any other conditions that the Director General may impose

The Importer 97.

The Importer

Vintage cars

(i)

(ii)

That the vintage cars are manufactured before the year 1941;

that the importer pays customs duty at a flat rate of RM1,000.00 per unit

The Importer 98.

AirAsia Berhad

Spare parts and equipment for aircraft

(i)

(ii)

That the goods are imported solely to be used in aircraft of AirAsia Berhad;

that the goods shall be subject to such conditions as the Director General may deem fit to impose

The person approved by the

Director General

54

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 99.

The Importer

Goods falling under subheadings 7206.10.10 00,

7207.20.91 00, 7207.20.92 00,

7207.20.99 00,

7215.10.10 00, 7215.10.90 00,

7215.50.91 00,

7215.50.99 00, 7215.90.10 10,

7215.90.10 90,

7215.90.90 10, 7215.90.90 90,

7216.22.00 00,

7216.32.10 00, 7216.32.90 00,

7216.33.11 00,

7216.33.19 00, 7216.33.90 00,

7216.40.10 00,

7216.40.90 00, 7216.50.11 00,

7216.50.19 10,

7216.50.91 00, 7216.50.99 00,

7218.91.00 00,

7218.99.00 00, 7221.00.00 00,

7222.11.00 00,

7222.20.10 00, 7222.30.10 00,

7222.40.10 00,

7222.40.90 00, 7224.10.00 00,

7224.90.00 00,

7228.70.10 00

and 7228.70.90 00

of the prevailing Customs Duties

Order

That every application for the exemption is accompanied by a mill certificate from the manufacturer

The Importer 100.

The Importer

Goods falling under subheadings 2523.29.90 00

and 2523.90.00 00 of the prevailing Customs Duties

Order

That the goods are used for construction industry

The Importer

55

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 101.

AirAsia X Sdn. Bhd.

Ground equipment, instructional materials and training aids

(i)

(ii)

That the goods are imported solely to be used either as ground equipment within the limits of any airport in connection with the establishment or maintenance of an international or domestic service operated by the airline, or as instructional material and training aids for use in connection with technical training of ground and flight personnel required to establish and maintain such international or domestic service;

that the goods shall be subject to such conditions as the Director General may deem fit to impose

The person approved by the

Director General

102.

AirAsia X Sdn. Bhd.

Spare parts, equipment for aircraft and stores for air craft

(i)

(ii)

That the goods are imported solely to be used in the aircraft of AirAsia X Sdn. Bhd.;

that the goods shall be subject to such conditions as the Director General may deem fit to impose

The person approved by the

Director General 103.

AirAsia X Sdn. Bhd.

All goods including intoxicating liquor, tobacco and cigarettes

(i)

(ii)

That the goods are imported solely to be used in the aircraft of AirAsia X Sdn. Bhd.;

that the goods shall be subject to such conditions as the Director General may deem fit to impose

The person approved by the

Director General

56

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 104.

The Importer

Goods falling under subheadings 0305.42.00 00, 0305.61.00 00,

0305.62.00 00,

0305.72.19 00, 0306.93.29 00,

1601.00.10 00,

1601.00.90 00, 1602.10.10 00,

1602.41.10 90,

1602.42.10 90, 1602.49.11 90,

1602.49.91 90,

1602.90.90 20, 1603.00.00 10,

1902.11.00 00,

1902.19.20 00, 1902.19.31 00,

1902.19.39 00,

1902.19.40 00, 1902.19.90 00,

1902.20.30 00,

1902.20.90 00, 1902.30.20 00,

1902.30.30 00,

1902.30.40 00, 1902.30.90 00,

1905.31.10 00,

1905.31.20 00, 1905.32.10 00,

1905.32.20 00,

1905.40.90 00, 1905.90.10 00,

2005.10.10 90,

2005.20.11 00, 2005.20.91 90,

2005.59.10 90,

2005.80.00 00, 2005.99.10 90,

2008.20.10 00,

2008.20.90 00, 2008.91.00 00,

2009.41.00 00,

2009.49.00 00, 2009.81.90 00,

2009.89.10 90,

2009.89.99 00, 2009.90.91 00,

2009.90.99 00,

2101.11.10 00, 2101.11.90 00,

2101.12.91 00,

-

Certificate not required

57

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 2101.12.92 00, 2101.12.99 00,

2102.10.00 00,

2104.10.19 00, 2104.10.99 00,

2104.20.19 00,

2104.20.99 00, 2106.10.00 00,

2106.90.11 00,

2106.90.12 00, 2106.90.19 00,

2106.90.20 00,

2106.90.30 00, 2106.90.41 00,

2106.90.49 00,

2106.90.73 00, 2106.90.91 00,

2106.90.92 00,

2106.90.96 00, 2106.90.97 00,

2106.90.98 00

and 2106.90.99 00

of the prevailing Customs Duties

Order 105.

The Manufacturer

Goods falling under subheadings 0307.59.20 00,

0708.20.90 00, 1902.11.00 00,

1902.20.30 00,

2518.10.00 00, 2518.20.00 00,

2518.30.00 00,

2715.00.10 00, 2806.20.00 00,

2809.20.39 00,

2809.20.99 00, 2842.90.20 00,

3212.90.29 00,

3403.11.11 00, 3403.11.19 00,

3403.11.90 00,

3403.91.11 00, 3403.91.19 00,

3403.91.90 00,

3502.20.00 00, 4421.91.30 00,

4421.99.40 00,

5204.11.10 00, 5204.11.90 00,

5204.19.00 00,

That the manufacturer is licensed under the

Industrial

Co-ordination

Act 1975

[Act 156],

Customs Act 1967 or Excise Act 1976 [Act 176]

The Manufacturer

58

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 5204.20.00 00, 5205.11.00 00,

5205.12.00 00,

5205.13.00 00, 5205.14.00 00,

5205.15.00 00,

5205.21.00 00, 5205.22.00 00,

5205.23.00 00,

5205.24.00 00, 5205.26.00 00,

5205.27.00 00,

5205.28.00 00, 5205.31.00 00,

5205.32.00 00,

5205.33.00 00, 5205.34.00 00,

5205.35.00 00,

5205.41.00 00, 5205.42.00 00,

5205.43.00 00,

5205.44.00 00, 5205.46.00 00,

5205.47.00 00,

5205.48.00 00, 5206.11.00 00,

5206.12.00 00,

5206.13.00 00, 5206.14.00 00,

5206.15.00 00,

5206.21.00 00, 5206.22.00 00,

5206.23.00 00,

5206.24.00 00, 5206.25.00 00,

5206.31.00 00,

5206.32.00 00, 5206.33.00 00,

5206.34.00 00,

5206.35.00 00, 5206.41.00 00,

5206.42.00 00,

5206.43.00 00, 5206.44.00 00,

5206.45.00 00,

5207.10.00 00, 5207.90.00 00,

5208.11.00 00,

5208.12.00 00, 5208.13.00 00,

5208.19.00 00,

5208.21.00 00, 5208.22.00 00,

5208.23.00 00,

59

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 5208.29.00 00, 5208.31.10 00,

5208.31.90 00,

5208.32.00 00, 5208.33.00 00,

5208.39.00 00,

5208.41.10 00, 5208.41.90 00,

5208.42.10 00,

5208.42.90 00, 5208.43.00 00,

5208.49.00 00,

5208.51.10 00, 5208.51.90 00,

5208.52.10 00,

5208.52.90 00, 5208.59.10 00,

5208.59.20 00,

5208.59.90 00, 5402.31.00 00,

5402.32.00 00,

5402.33.00 00, 5402.39.00 00,

5509.11.00 00,

5509.12.00 00, 5509.21.00 00,

5509.22.00 00,

5509.41.00 00, 5509.42.00 00,

5509.51.00 00,

5509.52.10 00, 5509.52.90 00,

5509.53.00 00,

5509.59.00 00, 5509.61.00 00,

5509.62.00 00,

5509.69.00 00, 5509.91.00 00,

5509.92.00 00,

5509.99.00 00, 5510.11.00 00,

5510.12.00 00,

5510.20.00 00, 5510.30.00 00,

5510.90.00 00,

7003.20.10 00, 7003.20.90 00,

7003.30.10 00,

7003.30.90 00, 7004.90.90 10,

7004.90.90 90,

7010.90.91 00, 8402.90.10 00,

8402.90.90 00,

60

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 8404.90.11 00, 8404.90.19 00,

8404.90.90 00,

8407.31.00 00, 8407.32.11 00,

8407.32.12 00,

8407.32.19 00, 8407.32.21 00,

8407.32.22 00,

8407.32.29 00, 8409.91.13 00,

8409.91.23 00,

8409.91.31 00, 8409.91.32 00,

8409.91.34 00,

8409.91.35 00, 8409.91.37 00,

8409.91.38 00,

8409.91.39 00, 8409.91.43 00,

8409.91.52 00,

8409.91.62 00, 8409.91.73 00,

8413.19.20 00,

8413.20.10 00, 8413.20.90 00,

8414.80.30 00,

8414.80.41 00, 8418.61.00 00,

8419.90.13 00,

8419.90.22 00, , 8421.29.30 00,

8422.11.00 10,

8422.11.00 20, 8422.90.10 10,

8425.11.00 00,

8425.31.00 00, 8425.39.00 00,

8425.41.00 00,

8425.42.10 00, 8425.42.90 00,

8425.49.10 00,

8425.49.20 00, 8431.10.13 00,

8431.10.19 00,

8431.10.22 00, 8431.10.29 00,

8431.20.10 00,

8431.20.90 00, 8431.49.10 00,

8431.49.50 00,

8431.49.60 00, 8433.90.10 00,

8451.30.10 00,

61

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 8451.90.10 00, 8452.10.00 00,

8452.90.11 00,

8452.90.12 00, 8452.90.91 00,

8452.90.92 00,

8480.30.90 00, 8483.20.20 00,

8483.20.30 00,

8483.20.90 00, 8483.30.30 00,

8483.30.90 00,

8483.40.20 00, 8483.40.30 00,

8483.40.40 00,

8483.40.90 00, 8483.50.00 00,

8483.60.00 00,

8483.90.11 00, 8483.90.13 00,

8483.90.14 00,

8483.90.15 00, 8483.90.19 00,

8483.90.91 00,

8483.90.93 00, 8483.90.94 00,

8483.90.95 00,

8483.90.99 00, 8484.20.00 00,

8484.90.00 00,

8607.11.00 00, 8607.12.00 00, 8607.30.00 00 and 8804.00.10 00

of the prevailing Customs Duties

Order

106.

The Manufacturer

Goods falling under subheadings 7204.50.00 00,

7216.21.10 00, 7216.21.90 00,

7220.11.10 00,

7220.12.10 00, 7220.20.10 00,

7220.90.10 00,

7222.40.10 00, 7222.40.90 00,

7223.00.10 00,

7223.00.90 00, 7226.11.10 00,

7226.19.10 00,

(i)

(ii)

That the manufacturer is licensed under the

Industrial

Co-ordination

Act 1975,

Customs Act 1967 or Excise Act 1976;

that every application for exemption is accompanied by a mill certificate from the manufacturer

The Manufacturer

62

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 7226.20.10 00, 7226.91.10 00,

7226.92.10 00,

7226.99.11 00, 7226.99.19 00,

7227.10.00 00,

7227.20.00 00, 7227.90.00 00,

7228.20.11 00,

7228.20.19 00, 7228.30.10 00,

7228.40.10 00,

7228.50.10 00, 7228.60.10 00,

7228.70.10 00,

7228.70.90 00, 7228.80.11 00,

7228.80.90 00,

7229.20.00 00, 7229.90.20 00,

7229.90.30 00,

7229.90.91 00, 7229.90.99 00,

7301.10.00 00,

7301.20.00 00, 7302.10.00 00,

7302.90.10 00,

7304.11.00 00, 7304.22.10 00,

7304.22.90 00,

7304.29.10 00, 7304.29.90 00,

7304.31.10 00,

7304.31.20 00, 7304.31.40 00,

7304.31.90 00,

7304.39.20 00, 7304.39.40 00,

7304.39.90 00,

7304.41.00 00, 7304.49.00 00,

7304.51.10 00,

7304.51.20 00, 7304.51.90 00,

7304.59.10 00,

7304.59.90 00, 7304.90.10 00,

7304.90.30 00,

7304.90.90 00, 7307.11.10 00,

7307.11.90 00,

7307.21.10 00, 7307.21.90 00,

7307.22.10 00,

63

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 7307.22.90 00, 7307.23.10 00,

7307.23.90 00,

7307.29.10 00, 7307.29.90 00,

7307.91.10 00,

7307.91.90 00, 7307.92.10 00,

7307.92.90 00,

7307.93.10 00, 7307.93.90 00,

7307.99.10 00,

7307.99.90 00, 7308.10.10 00,

7308.10.90 00,

7308.20.11 00, 7308.20.19 00,

7308.20.21 00,

7308.20.29 00, 7308.30.10 00,

7308.30.90 00,

7308.40.10 00, 7308.40.90 00,

7308.90.20 00,

7308.90.40 00, 7308.90. 50 00,

7308.90.92 00,

7308.90.99 00, 7309.00.11 00,

7309.00.19 00,

7309.00.91 00, 7309.00.99 00,

7310.10.10 00,

7310.10.91 00, 7310.10.99 00,

7310.21.10 20,

7310.21.10 90, 7310.21.91 00,

7310.21.99 00,

7310.29.10 20, 7310.29.10 90,

7310.29.91 00,

7310.29.92 00, 7310.29.99 00,

7311.00.91 90,

7311.00.92 90, 7311.00.94 90,

7311.00.99 90,

7314.12.00 00, 7314.14.00 00,

7314.19.10 00,

7314.19.90 00, 7315.11.10 10,

7315.11.10 90,

64

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 7315.11.99 20, 7315.11.99 30,

7315.11.99 90,

7315.12.10 10, 7315.12.10 90,

7315.12.90 10,

7315.12.90 90, 7315.19.10 10,

7315.19.10 90,

7315.19.90 20, 7315.19.90 90,

7315.20.00 10,

7315.20.00 90, 7315.81.00 10,

7315.81.00 90,

7315.82.00 10, 7315.82.00 90,

7315.89.10 10,

7315.89.10 90, 7315.89.90 10,

7315.89.90 90,

7315.90.20 10, 7315.90.20 90,

7315.90.90 10,

7315.90.90 90, 7316.00.00 00,

7321.81.00 00,

7321.82.00 00, 7321.89.00 00,

7321.90.10 00,

7321.90.20 10, 7321.90.20 20,

7321.90.20 90,

7321.90.90 00, 7323.10.00 00,

7323.91.20 00,

7323.92.00 00, 7323.93.10 00,

7323.93.90 00,

7323.94.00 00, 7323.99.10 00,

7323.99.20 00,

7323.99.90 00, 7324.21.10 00,

7324.21.90 00,

7324.29.10 00, 7324.29.90 00,

7324.90.91 40,

7324.90.91 50, 7324.90.99 90,

7325.10.20 00,

7325.10.30 00, 7325.10.90 00,

7325.91.00 00,

65

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 7325.99.20 00, 7325.99.90 00,

7326.11.00 00,

7326.20.60 00, 7326.20.90 00,

7326.90.60 00,

7326.90.99 30, 7412.20.99 00,

7612.10.00 00,

7905.00.90 00, 8302.10.00 00,

8302.20.90 00,

8302.30.10 00, 8302.41.31 00,

8302.42.20 00

and 8302.60.00 00

of the prevailing Customs Duties

Order

107.

The Importer

Goods falling under subheadings 7319.40.10 00,

7321.11.00 00, 7321.12.00 00,

7321.19.10 00,

7321.19.90 00, 7323.93.20 00,

7324.10.10 00

and 7326.90.91 00

of the prevailing Customs Duties

Order

-

The Importer 108.

AirAsia Berhad

Ground equipment, instructional materials and training aids

(i)

That the goods are imported solely to be used either as ground equipment within the limits of any airport in connection with the establishment or maintenance of an international or domestic service operated by the airline, or as instructional material and training aids for use in connection with the technical training of ground and flight personnel required to establish and maintain such international or domestic service;

The person approved by the

Director General

66

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

that the goods shall be subject to such conditions as the Director General may deem fit to impose

109.

AirAsia Berhad

All goods including intoxicating liquor, tobacco and cigarettes

(i)

(ii)

That the goods are imported solely to be used or for sale by and in the aircraft of AirAsia

Berhad in its international flights;

that the goods shall be subject to such conditions as the Director General may deem fit to impose

The person approved by the

Director General

110.

Petroliam Nasional Berhad

(PETRONAS)

or any companies authorized by

PETRONAS and approved by the Director General

(i)

(ii)

(iii)

Machinery, equipment, feedstock tanks, finish products tanks and spare parts used directly for the construction and maintenance of the plants in the RAPID complex;

materials used directly for the construction and maintenance of plants in the RAPID complex;

safety and environmental protection equipment used for the refinery and petrochemical plant

(i)

(ii)

(iii)

(iv)

That the goods are imported by the said companies as approved by the Director

General;

that the goods shall not be sold or otherwise disposed of except after the payment of customs duty;

that the said company shall keep such account of the goods imported and used, as required by the Director General;

that the said company shall furnish every three months to the Director General a return in such form and manner as the Director

General may prescribe

The persons approved by the

Director General

67

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 111.

Petroliam Nasional Berhad

(PETRONAS)

or any companies authorized by

PETRONAS and approved by the Director General

Raw materials and consumable items used directly in the production activities of plants in the

RAPID complex

(i)

(ii)

(iii)

(iv)

That the goods are imported by the said companies as approved by the Director

General;

that the goods shall not be sold or otherwise disposed of except after the payment of customs duty;

that the said company shall keep such account of the goods imported and used, as required by the Director General;

that the said company shall furnish every three months to the Director General a return in such form and manner as the Director

General may prescribe

The persons approved by the

Director General

112.

Any manufacturer in principal customs area endorsed by MIDA

Machinery and equipment excluding spare parts and consumables

(i)

(ii)

(iii)

(iv)

(v)

(vi)

That the goods belong to a category that has been approved by the Secretary General of

Treasury;

that the goods are imported or purchased from a Licensed Manufacturing Warehouse,

Bonded Warehouse and free zones;

that the goods are new and unused;

that the goods are used directly in the manufacture of finished goods at the approved manufacturers’ premises;

that the goods are placed at all times at the approved manufacturers’ premises;

that the goods are not sold, transferred, exported or taken out of the approved

The manufacturer

68

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(vii)

(viii)

(ix)

manufacturers’

premises without the approval of the Director General;

that the manufacturer keeps such records of the goods at the approved manufacturers’

premises as directed by the proper officer of customs;

that the manufacturer shall pay all the duties on any goods that cannot be accounted for;

for the purposes of disposal, transfer, sale, export and donation of goods, that has been granted duty exemption, the company must obtain written permission from the Director

General subject to the following conditions:

Order. However, the manufacturer is exempted from paying applicable duties if the goods are re-exported;

and

69

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(x)

(xi)

that if any question arise as to whether any particular goods are not included in the class of goods subject to exemption, such question shall be decided by the Director General;

any other conditions imposed by the Director

General

113.

Any company engaged in a hotel business endorsed by MIDA

Equipment or machinery as approved by the Secretary

General of the Treasury

(i)

(ii)

(iii)

(iv)

(v)

(vi)

That the goods are imported or purchased from a Licensed Manufacturing Warehouse,

Bonded Warehouse or free zones;

that the goods are new and unused;

that the goods are used directly in the hotel business at the approved hotels’ premises;

that the goods are used at all times at the approved hotels’ premises;

that the goods are not sold, transferred, exported or taken out of the approved hotels’

premises without the approval of the Director

General;

that the company keeps such records of the goods as directed by the proper officer of customs;

The company engaged in a hotel business

70

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(vii)

(viii)

(ix)

that the company shall pay all the duties on any goods that cannot be accounted for;

for the purposes of disposal, transfer, sale, export and donation of goods, that has been granted duty exemption, the company must obtain written permission from the Director

General subject to the following conditions:

Customs Duties Order. However, the company is exempted from paying applicable duties if the goods are re-exported; and

that if any question arise as to whether any particular goods are not included in the class of goods subject to exemption, such question

71

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(x)

shall be decided by the Director General;

any other conditions imposed by the Director

General

114.

The Manufacturer

Goods falling under subheadings 3403.11.90 00,

3403.19.11 00, 3403.19.12 00,

3403.19.19 00,

3403.19.90 00, 3403.99.11 00,

3403.99.12 00,

3403.99.19 00, 3403.99.90 00,

6902.10.00 00,

6902.20.00 00, 6902.90.00 00,

8202.10.00 00,

8202.20.00 00, 8202.31.00 00,

8202.39.00 00,

8202.40.00 00, 8202.91.00 00,

8202.99.10 00,

8203.10.00 00, 8203.20.00 00,

8203.30.00 00,

8203.40.00 00, 8204.11.00 00,

8204.12.00 00,

8204.20.00 00, 8205.10.00 00,

8205.20.00 00,

8205.30.00 00, 8205.40.00 00,

8205.59.00 00,

8205.60.00 00, 8205.70.00 00,

8205.90.00 00,

8207.13.00 00, 8207.19.00 00,

8207.20.00 00,

8207.30.00 00, 8207.40.00 00,

8207.50.00 00,

8207.60.00 00, 8207.70.00 00,

8207.80.00 00,

That the manufacturer is licensed under the

Industrial Co-ordination Act 1975 or exempted from the manufacturing licence under the Industrial

Co-ordination Act 1975

The Manufacturer

72

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

8207.90.00 00, 8208.10.00 00,

8208.20.00 00,

8208.30.00 00, 8208.40.00 00,

8208.90.00 00,

8209.00.00 00, 8211.10.00 00,

8211.92.50 00,

8211.92.91 00, 8211.92.99 00,

8211.93.21 00,

8211.93.29 00, 8211.93.90 00,

8211.94.10 00,

8211.94.90 00, 8211.95.00 00,

8213.00.00 00,

8301.60.00 00, 8301.70.00 00,

8302.49.91 00,

8302.49.99 00, 8302.50.00 00,

8413.91.10 00,

8413.91.20 00, 8413.91.30 00,

8413.91.40 00,

8413.91.90 00, 8413.92.00 00,

8414.90.41 00,

8414.90.42 00, 8414.90.50 00,

8414.90.60 00,

8414.90.71 00, 8414.90.72 00,

8414.90.91 00,

8414.90.92 00, 8431.43.00 00,

8451.90.10 00,

8452.90.11 00, 8452.90.12 00,

8452.90.91 00,

8452.90.92 00, 8504.10.00 00,

8504.31.91 00,

8511.20.10 00, 8511.20.21 00,

8511.20.29 00,

8511.20.91 00, 8511.20.99 00,

8537.10.11 00,

8537.10.12 00, 8537.10.13 00,

8537.10.19 00,

73

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

8537.10.20 00, 8537.10.30 00,

8537.10.92 00,

8537.10.99 00, 8537.20.11 00,

8537.20.19 00,

8537.20.21 00, 8537.20.29 00,

8537.20.90 00,

9008.90.90 00, 9010.50.10 00,

9010.50.90 00,

9015.10.90 00, 9015.20.00 00,

9015.30.00 00,

9015.40.00 00, 9015.80.10 00,

9015.80.90 00,

9017.10.10 00, 9017.10.90 00 and 9017.80.00 00 of the prevailing Customs Duties

Order

115.

Any person licensed under paragraph 35(1)(a)

or (b) of the Excise Act 1976 to operate a public house or beer house in

Labuan,

Langkawi or

Tioman

Intoxicating liquor

(i)

(ii)

(iii)

(vi)

That prior approval of a proper officer of customs must be obtained by the licensed person;

the goods are imported into, and deposited in, a bonded warehouse in Labuan, Langkawi or

Tioman;

that the goods are used directly in the licensed person’s business at the licensed person’s premises;

that the licensed person shall keep records or accounts of the goods purchased and that such records and accounts be made available for inspection by proper officer of customs at any time;

The person approved by the

Director General

74

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(v)

that the licensed person shall pay the duties on any goods that cannot be accounted for

75

BAHAGIAN II/PART II

PERAKUAN DI BAWAH PERINTAH DUTI KASTAM (PENGECUALIAN) 2017

CERTIFICATE UNDER THE CUSTOMS DUTIES (EXEMPTION) ORDER 2017

Saya dengan ini memperakui bahawa barang-barang yang diperihalkan di atas adalah

I hereby certify that the goods described above are

*diimport oleh/dieksport oleh/ dibekalkan kepada ………………………………………………………..

*imported by/exported by/ to be supplied to

……………………………………………………………………………………………………………………………………...

(Nama dan alamat orang atau establismen yang berkenaan dengannya pengecualian dituntut)

(Name and address of person or establishment in respect of whom exemption is claimed)

dan pengecualian daripada duti kastam adalah dituntut di bawah Butiran ………………………...

and exemption from customs duty is claimed under Item

Perintah Duti Kastam (Pengecualian) 2017 tertakluk kepada syarat yang dinyatakan di dalamnya.

of the Customs Duties (Exemption) Order 2017 subject to the conditions therein specified.

Tandatangan……………………………………………….

Signature

Nama………………………………………………………….

Name

No. Kad Pengenalan ……………………………………

Identity Card No.

Jawatan/Pangkat………………………………………..

Office/Rank

Tarikh…………………….

Date

*Potong mana yang tidak berkenaan.

*Delete whichever is not applicable.

76

PERAKUAN DI BAWAH BUTIRAN 4 BAHAGIAN I JADUAL KEPADA PERINTAH DUTI KASTAM

(PENGECUALIAN) 2017

CERTIFICATE UNDER ITEM 4 PART I OF THE SCHEDULE TO THE CUSTOMS DUTIES (EXEMPTION)

ORDER 2017

Saya dengan ini memperakui bahawa barang-barang yang diperihalkan di atas adalah

I hereby certify that the goods described above are

*diimport oleh

Syarikat

……………..……………………………………………………………………………….

*imported by Company bagi kegunaan Kementerian/Jabatan ……………………………………………………………………………

for the use of Ministry/Department dan pengecualian daripada duti kastam dituntut di bawah Butiran 4 Perintah Duti Kastam and exemption from customs duty is claimed under Item 4 of the Customs Duties

(Pengecualian) 2017 tertakluk kepada syarat yang dinyatakan di dalamnya.

(Exemption) 2017 subject to the conditions therein specified.

2.

Saya juga memperakui bahawa pembelian barang-barang di atas dibiayai oleh wang

I also certify that the purchase of the above goods are funded by the peruntukan Kementerian/Jabatan No. Vot ……………………………………………………………………..

Ministry’s / Department’s Vote No. ………………………………………………………………………………….

dan harga adalah tidak termasuk elemen duti dan cukai.

and the value does not include the duty and tax element.

Tandatangan……………………………………………….

Signature

Nama………………………………………………………….

Name

No. Kad Pengenalan ………………………………………

Identity Card No.

Jawatan/Pangkat………………………………………….

Position/Rank

Tarikh…………………………………………………………

Date

77

PERAKUAN DI BAWAH BUTIRAN 49 BAHAGIAN I JADUAL KEPADA PERINTAH DUTI KASTAM

(PENGECUALIAN) 2017

CERTIFICATE UNDER ITEM 49 PART I OF THE SCHEDULE TO THE CUSTOMS DUTIES (EXEMPTION)

ORDER 2017

A—

Untuk dipenuhi dan ditandatangani oleh pengimport:

To be completed and signed by the importer:

1.

Saya dengan ini memperakui bahawa saya ialah pengimport kereta yang diperihalkan di bawah ini dan kereta itu diimport untuk kegunaan saya sendiri dan orang-orang di bawah tanggungan saya.

I hereby certify that I am the importer of the motor car described hereunder and that the motor car is imported for my personal use and that of my dependants.

2.

Saya juga memperakui bahawa saya tidak mengimport sebarang kereta sebelum ini dan tidak menuntut pengecualian untuknya.

I also certify that I have not imported any motor car before nor have I claimed any exemption therefor.

3.

Butir-butir kereta saya adalah seperti yang berikut:

Particulars of my motor car are as follows:

Make Type

Year of manufacture

Date and place of import

Tandatangan……………………………………………….

Signature

Nama………………………………………………………….

Name

No. Kad Pengenalan ……………………………………

Identity Card No.

78

Jawatan/Pangkat………………………………………….

Position/Rank

Tarikh…………………………………………………………

Date

B—

Untuk dipenuhi dan ditandatangani oleh Pegawai Pemerintah Unit yang pengimport bekerja—

To be completed and signed by the Commanding Officer of the Unit in which the importer is serving—

Tarikh …………………………………………………..

Date

Tandatangan ………………………………………....

Signature

Nama ……………………………………………………

Name

Jawatan …………………………………………………

Position

Dibuat 28 Disember 2017

Made 28 December 2017

[SULIT KE.HT(96)669/13-66 Klt.9 Sk.13; Perb.0.9060/18 (SJ.22); PN(PU2)338B/XIX]

DATUK SERI JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua/

Second Minister of Finance