Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Kastam (Pengecualian)
2017 (Pindaan) (No. 2) 2020.
/akn/my/act/pua/2020/106
PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2020
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020 is Malaysia P.U. (A), cited as P.U. (A) 106 2020, currently marked in force and first recorded in 2020.
Opening note
Preamble
- Pada menjalankan kuasa yang diberikan oleh subseksyen 14(1) Akta Kastam [Akta 235], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Perintah Duti Kastam (Pengecualian) 2017 [P.U. (A) 445/2017] dipinda dalam Jadual, dalam Bahagian 1—
(a)
dengan menggantikan butiran 10 dan butir-butir yang berhubungan dengannya dengan butiran dan butir-butir yang berikut:
(5)
Certificate to be signed by
“10.
Any person entering Malaysia
(other than Labuan,
Langkawi, Tioman and Pangkor)
through all mode excluding air mode
(ii)
tobacco product not exceeding 225
grams (equivalent to 200 sticks of cigarettes);
(i)
That the goods are imported and purchased from any duty free shops l i c e n s e d u n d e r section 65d Customs
Act 1967 [Act 235];
(iii)
t h a t t h e g o o d s are imported or transported on or in the baggage of the person;
(a)
not normally resident in
Malaysia and intends to visit Malaysia for a period of not less than 72 hours;
Certificate not required”;
889
(vi)
n e w p o r t a b l e electrically or battery-operated appliances for p e r s o n a l c a r e and hygiene not exceeding 1 unit each;
(vi)
in this column, excluding tyres and tubes, to a total value not exceeding
RM500.00
(b)
normally resident in Malaysia and is returning after an absence from Malaysia of not less than 72 hours;
(v)
that in respect of subitems (i) and (ii)
in column (3), if the person imports or purchases 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;
(vi)
that in respect of subitems (iii) to (vii)
in column (3), if the person imports or purchases 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
(b)
dengan memasukkan selepas butiran 10 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:
(5)
Certificate to be signed by
“10a.
Any person entering
Malaysia (other than
Labuan, Langkawi,
Tioman and Pangkor)
by air
(ii)
tobacco product not exceeding 225
grams (equivalent to 200 sticks of cigarettes);
(i)
That the person entering Malaysia through the following international airports—
(b)
Kuala Lumpur
International
A i r p o r t 2 ,
Sepang;
Certificate not required”;
890
(vi)
n e w p o r t a b l e electrically or battery-operated appliances for p e r s o n a l c a r e and hygiene not exceeding 1 unit each;
(vi)
in this column, excluding tyres and tubes, to a total value not exceeding
RM1,000.00
(ii)
That the goods are imported and purchased from a n y d u t y f r e e s h o p s l i c e n s e d under section 65d
Customs Act 1967 at international airports listed under subitem
(i)
in this column including Sultan
Abdul Aziz Shah
Airport and Malacca
International Airport;
(iii)
t h a t t h e g o o d s are imported or transported on or with the person or in his baggage;
(a)
not normally r e s i d e n t i n
Malaysia and intends to visit
Malaysia for a period of not less than 48
hours;
891
(b)
normally resident in Malaysia and is returning after an absence from Malaysia of not less than 48 hours;
(v)
that in respect of subitems (i) and (ii)
in column (3), if the person imports or purchases 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;
(vi)
that in respect of subitems (iii) to (vii)
in column (3), if the person imports or purchases 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
(i)
dalam ruang (3), dengan menggantikan subbutiran (vi) dengan subbutiran yang berikut:
“(vi) all goods other than the goods specified in subitems (i)
to (v) in this column, excluding tyres and tubes, to a total value not exceeding RM1,000.00”; dan 892
(ii)
dalam ruang (4), dengan menggantikan butir-butir yang berhubungan dengannya dengan butir-butir yang berikut:
(4)
Conditions
“(i) That the goods are purchased from Labuan, Langkawi, Tioman or
Pangkor;
(ii)
that the goods are purchased and transported on or in the baggage of the person;
(iii)
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;
(iv)
that in the case of Langkawi, Tioman or Pangkor, the person satisfies the proper officer of customs that he has visited Langkawi, Tioman or Pangkor for a period of not less than 48 hours;
(v)
that in respect of subitems (i) and (ii) in column (3), if the person imports or purchases 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;
(vi)
that in respect of subitems (iii) to (vii) in column (3), if the person imports or purchases 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”
(d)
berhubung dengan butiran 16, dalam ruang (3), dalam subbutiran (i), dengan memasukkan selepas perkataan “international airports”
perkataan “listed under subitem (i) in column (4) of item 10a”; dan
(e)
berhubung dengan butiran 94, dalam ruang (4), dalam subbutiran (i), dengan memotong perkataan “international”.
Dibuat 31 Mac 2020
[SULIT.KE.HD(122)009/01 Klt. 7(11); MOF.TAX (S) 700-2/1/16 Jld. 4;
PN(PU2)338/LVI]
Tengku Dato’ Sri Zafrul bin Tengku Abdul Aziz
Menteri Kewangan
893
CUSTOMS ACT 1967
Customs Duties (Exemption) 2017 (Amendment) (No. 2) Order 2020
Opening note
Preamble
- In exercise of the powers conferred by subsection 14(1) of the Customs Act 1967 [Act 235], the Minister makes the following order: Citation and commencement
Seksyen 1
(1)
This order may be cited as the Customs Duties (Exemption) 2017
(Amendment) (No. 2) Order 2020.
Seksyen 2
The Customs Duties (Exemption) Order 2017 [P.U. (A) 445/2017] is amended in the Schedule, in Part I—
(a)
by substituting for item 10 and the particulars relating to it the following item and particulars:
(5)
Certificate to be signed by
“10.
Any person entering
Malaysia (other than
Labuan, Langkawi,
Tioman and Pangkor)
through all mode excluding air mode
(ii)
tobacco product not exceeding 225
grams (equivalent to 200 sticks of cigarettes);
(vi)
n e w p o r t a b l e electrically or battery-operated appliances for p e r s o n a l c a r e and hygiene not exceeding 1 unit each;
(i)
That the goods are imported and purchased from any duty free shops l i c e n s e d u n d e r section 65d Customs
Act 1967 [Act 235];
(iii)
t h a t t h e g o o d s are imported or transported on or in the baggage of the person;
(a)
not normally r e s i d e n t i n
Malaysia and intends to visit
Malaysia for a period of not less than 72
hours;
Certificate not required”;
894
(vi)
in this column, excluding tyres and tubes, to a total value not exceeding
RM500.00
(b)
normally resident in Malaysia and is returning after an absence from Malaysia of not less than 72 hours;
(v)
that in respect of subitems (i) and (ii)
in column (3), if the person imports or purchases 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;
(vi)
that in respect of subitems (iii) to (vii)
in column (3), if the person imports or purchases 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
(b)
by inserting after item 10 and the particulars relating to it the following item and particulars:
(5)
Certificate to be signed by
“10a.
Any person entering
Malaysia (other than
Labuan, Langkawi,
Tioman and Pangkor)
by air
(ii)
tobacco product not exceeding 225
grams (equivalent to 200 sticks of cigarettes);
(i)
That the person entering Malaysia through the following i n t e r n a t i o n a l airports—
(vi)
n e w p o r t a b l e electrically or battery-operated appliances for p e r s o n a l c a r e and hygiene not exceeding 1 unit each;
(vi)
of this column, excluding tyres and tubes, to a total value not exceeding
RM1,000.00
(ii)
t h a t t h e g o o d s are imported and purchased from a n y d u t y f r e e s h o p s l i c e n s e d under section 65d
Customs Act 1967 at international airports listed under subitem
(i)
in this column including Sultan
Abdul Aziz Shah
Airport and Malacca
International Airport;
(iii)
t h a t t h e g o o d s are imported or transported on or with the person or in his baggage;
(a)
not normally resident in
Malaysia and intends to visit Malaysia for a period of not less than 48 hours;
896
(b)
normally resident in
Malaysia and is returning after an absence from
Malaysia of not less than 48 hours;
(v)
that in respect of subitems (i) and (ii)
in column (3), if the person imports or purchases 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;
(vi)
that in respect of subitems (iii) to (vii)
in column (3), if the person imports or purchases 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
(i)
in column (3), by substituting for subitem (vi) the following subitem:
“(vi) all goods other than the goods specified in subitems (i)
to (v) in this column, excluding tyres and tubes, to a total value not exceeding RM1,000.00”; and
897
(ii)
in column (4), by substituting for the particulars relating to it the following particulars:
(4)
Conditions
“(i) That the goods are purchased from Labuan, Langkawi, Tioman or
Pangkor;
(ii)
that the goods are purchased and transported on or in the baggage of the person;
(iii)
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;
(iv)
that in the case of Langkawi, Tioman or Pangkor, the person satisfies the proper officer of customs that he has visited Langkawi, Tioman or Pangkor for a period of not less than 48 hours;
(v)
that in respect of subitems (i) and (ii) in column (3), if the person imports or purchases 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;
(vi)
that in respect of subitems (iii) to (vii) in column (3), if the person imports or purchases 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”
(d)
in relation to item 16, in column (3), in subitem (i), by inserting after the words “international airports” the words “listed under subitem (i)
in column (4) of item 10a”; and
(e)
in relation to item 94, in column (4), in subitem (i), by deleting the words “international”.
Made 31 March 2020
[SULIT.KE.HD(122)009/01 Klt. 7(11); MOF.TAX (S) 700-2/1/16 Jld. 4;
PN(PU2)338/LVI]
Tengku Dato’ Sri Zafrul bin Tengku Abdul Aziz
Minister of Finance
Common questions
- What is PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020?
- PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020 is Malaysia P.U. (A), cited as P.U. (A) 106 2020, currently marked in force and first recorded in 2020.
- Is PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020 still in force?
- Yes — PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020 is currently in force.
- When did PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020 take effect?
- PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020 was first recorded in 2020.
- How many sections does PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020 have?
- PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020 contains 4 sections.
- Where can I read the official version of PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020?
- The official text of PERINTAH DUTI KASTAM (PENGECUALIAN) 2017 (PINDAAN) (NO. 2) 2020 is published at lom.agc.gov.my.