PERINTAH DUTI KASTAM (PENGECUALIAN) (PINDAAN) (NO. 2) 2024

Perintah ini bolehlah dinamakan Perintah Duti Kastam (Pengecualian)

(Pindaan) (No. 2) 2024.

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2024.

Pindaan Jadual

Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by

Any manufacturer licensed under section 65A of the

Act; or

Any manufacturer in the free industrial zone declared under section 3

of the Free Zones

Act 1990

Manufacturing aids and cleanroom equipment

That the goods are used directly or indirectly in the manufacture of the manufacturer’s finished goods;

that in the case of the goods to be used indirectly in the manufacture of the manufacturer’s finished goods, prior approval from the Director General shall be obtained by the manufacturer;

that the goods are imported or purchased from a warehouse licensed under section 65

of the Act;

The manufacturer

P.U. (A) 86 3

Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by

that the goods are imported or purchased from the free industrial zone declared under section 3

of the

Free Zones Act 1990;

that the goods shall not be part of the manufacturer’s finished goods;

that the goods are stored at the manufacturer’s premises approved by the

Director General;

that the goods shall not be sold, disposed of, transferred, exported or taken out of the manufacturer’s premises without the approval of the Director General;

where the goods are found damaged, destroyed due to unavoidable accident or does not meet the specified quality, the manufacturer may export, transport or return the goods to the supplier, and no duty shall be levied on the goods;

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

Dibuat 6 Mac 2024

[SULIT KE.HD(122)860/02Klt.7(1); MOF.TAX(S) 2/1/16 Jld.13; PN(PU2)338/JLD.72]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan Kedua

”.

P.U. (A) 86 4

“

CUSTOMS ACT 1967

CUSTOMS DUTIES (EXEMPTION) (AMENDMENT) (NO. 2) ORDER 2024

This order may be cited as the Customs Duties (Exemption)

(Amendment) (No. 2) Order 2024.

This Order is deemed to have come into operation on 1 January 2024.

Amendment of Schedule 2.

The Customs Duties (Exemption) Order 2017 [P.U. (A) 445/2017] is amended in the Schedule, in Part I, by inserting after item 120 and the particulars relating to it the following item and particulars:

Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by

Any manufacturer licensed under section 65A of the

Act; or

Any manufacturer in the free industrial zone declared under section 3

of the Free Zones

Act 1990

Manufacturing aids and cleanroom equipment

That the goods are used directly or indirectly in the manufacture of the manufacturer’s finished goods;

that in the case of the goods to be used indirectly in the manufacture of the manufacturer’s finished goods, prior approval from the Director General shall be obtained by the manufacturer;

that the goods are imported or purchased from a warehouse licensed under section 65

of the Act;

The manufacturer

P.U. (A) 86 5

Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by

that the goods are imported or purchased from the free industrial zone declared under section 3

of the

Free Zones Act 1990;

that the goods shall not be part of the manufacturer’s finished goods;

that the goods are stored at the manufacturer’s premises approved by the

Director General;

that the goods shall not be sold, disposed of, transferred, exported or taken out of the manufacturer’s premises without the approval of the Director General;

where the goods are found damaged, destroyed due to unavoidable accident or does not meet the specified quality, the manufacturer may export, transport or return the goods to the supplier, and no duty shall be levied on the goods;

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

Made 6 March 2024

[SULIT KE.HD(122)860/02Klt.7(1); MOF.TAX(S) 2/1/16 Jld.13; PN(PU2)338/JLD.72]

DATUK SERI AMIR HAMZAH AZIZAN

Second Minister of Finance

”.