PERINTAH DUTI KASTAM (PENGECUALIAN) (PINDAAN) (NO. 4) 2023

Perintah ini bolehlah dinamakan Perintah Duti Kastam (Pengecualian)

(Pindaan) (No. 4) 2023.

Perintah ini mula berkuat kuasa pada 1 Disember 2023.

Pindaan Jadual

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

(Amendment) (No. 4) Order 2023.

This Order comes into operation on 1 December 2023.

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 116 and the particulars relating to it the following items and particulars:

P.U. (A) 333 4

Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by

“117.

Any

Aerospace

Maintenance, Repair and

Overhaul (MRO) company endorsed by MIDA

Machinery, equipment and specialized tools endorsed by

MIDA which to be used for

MRO activities

That the goods are imported, purchased from a licensed warehouse under section 65

of the Customs Act 1967 or licensed manufacturing warehouse under section 65A of the

Customs

Act 1967, or from a free zone under the

Free Zones Act 1990;

that the goods are new and unused;

that the goods are used directly in the MRO activities within

Malaysia by the person;

that the goods are used at all times at the premises of the company approved by the Civil

Aviation Authority of Malaysia

(CAAM);

that the goods are not disposed of, transferred, exported or taken out of the premises of the company approved by the CAAM

The person authorized by the Aerospace MRO company

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Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by without the approval of the

Director General;

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

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

Director

General subject to the following conditions:

for the goods which are less than ten years old from the date of import or purchase:

the company shall pay all duties based on the item description and the rate of duty as provided under

6

Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by the prevailing

Customs

Duties

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

and

for goods to be sold as scraps as imposed by the

Director General, the company shall pay the duties based on the rate of duty under the scraps tariff code

(if any);

for the goods that have achieved economic lifespan of ten years or more, the company is exempted from duties involved and is not

7

Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by required to pay back the duties which is exempted;

that any person who has been given an exemption shall keep records or account of the goods imported or purchased and the records or accounts are made available for inspection at any time at least for ten years; and

any other conditions as the

Director General may deem fit to impose

That the goods are imported, purchased from a licensed warehouse under section 65

of the Customs Act 1967 or licensed manufacturing warehouse under section 65A of the

Customs

Act 1967, or from a free zone under the

Free Zones Act 1990;

The person authorized by the

Aerospace

MRO company

8

Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by

that the goods are new and unused;

that the goods are used directly in the MRO activities within

Malaysia by the person;

that the goods are used at all times at the premises of the company approved by the

CAAM;

that the goods are not disposed of, transferred, exported or taken out of the premises of the company approved by the CAAM without the approval of the

Director General;

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

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

9

Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by from the

Director

General subject to the following conditions:

the company shall pay all duties based on the item description and the rate of duty as provided under the prevailing

Customs Duties Order;

and

for goods to be sold as scraps as imposed by the Director General, the company shall pay the duties based on the rate of duty under the scraps tariff code

(if any);

any person who has been given an exemption shall keep records or account of the goods imported or purchased and the records or accounts are made available for inspection

10

Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by at any time at least for seven years; and

any other conditions as the

Director General may deem fit to impose

One imported motor vehicle under heading 87.03 or 87.04; or

one imported motorcycle under heading 87.11, of the prevailing

Customs Duties Order

Fifty per cent exemption of import duty based on the rate imposed under the prevailing

Customs Duties Order;

that the officials have served at least twelve months abroad;

that the goods to be imported should be registered by the authority responsible for registering or licensing in any foreign country, in the name of the officials not less than six months from the date the officials returns to Malaysia;

The Head of Department or such other officers or authorized by him

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Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by

that the goods shall be registered with the

Road

Transport

Department of

Malaysia in the name of the officials;

that the officials must obtained a written permission from the

Director

General for importation of the goods within six months from the date the officials report for duty; and

that the goods shall not be sold or otherwise disposed of except after the payment of import duty has been made

One motor vehicle under heading 87.03 or 87.04; or

Fifty per cent exemption of import duty based on the rate imposed under the prevailing

Customs Duties Order;

The Head of Department or such other officers authorized by him”.

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Persons Exempted

Goods Exempted

Conditions

Certificate to be signed by

one motorcycle under heading 87.11, of the prevailing

Customs Duties Order

that the officials have served at least twelve months in

Labuan or Langkawi;

that the goods to be imported or transported should be registered with the

Road

Transport

Department of Malaysia in the name of the officials not less than six months from the date of return to principal customs area;

that the officials must obtained a written permission from the

Director General for importation of the goods within six months from the date the officials report for duty; and

that the goods shall not be sold or otherwise disposed of except after the payment of import duty has been made

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Dibuat 25 Oktober 2023

Made 25 October 2023

[MOF.TAX(S).700-1/2/21(18); SULIT.KE.HT(96)669/13-66Klt.11; PN(PU2)338B/JLD.22]

ANWAR BIN IBRAHIM

Menteri Kewangan/

Minister of Finance