PERINTAH EKSAIS (PENGECUALIAN DARIPADA PELESENAN) 2019

“gula” ertinya semua monosakarida dan disakarida yang terkandung dalam makanan dan minuman sama ada secara asli atau ditambah;

“kepala 20.09” ertinya barang-barang yang diperihalkan dalam ruang (1), (2)

dan (3) berhubung dengan kepala 20.09 Bab 20 Jadual Pertama kepada

Perintah Duti Kastam 2017 [P.U. (A) 5/2017];

“kepala 22.02” ertinya barang-barang yang diperihalkan dalam ruang (1), (2)

dan (3) berhubung dengan kepala 22.02 Bab 22 Jadual Pertama kepada

Perintah Duti Kastam 2017;

“Bab 4” ertinya barang-barang yang diperihalkan dalam ruang (1), (2) dan (3)

berhubung dengan Bab 4 Jadual Pertama kepada Perintah Duti Kastam 2017.

Golongan orang yang dinyatakan dalam Jadual dikecualikan daripada subseksyen 20(1) Akta Eksais 1976.

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dibatalkan.

Jadual

[Perenggan 3]

1.

Pengilang berlesen di bawah seksyen 65A Akta Kastam 1967 [Akta 235].

2.

Mana-mana pengeluar isi rumah wain merah.

3.

Pengilang yang mengeluarkan barang-barang di bawah kepala 20.09 yang jumlah kandungan gulanya ialah 12 gram tiap-tiap 100 mililiter (12g/100ml)

atau kurang.

4.

Pengilang yang mengeluarkan minuman di bawah kepala 22.02 yang jumlah kandungan gulanya ialah 5 gram tiap-tiap 100 mililiter (5g/100ml)

atau kurang.

5.

Pengilang yang mengeluarkan minuman di bawah kepala 22.02, yang berasaskan susu sebagaimana yang dinyatakan di bawah Bab 4, yang jumlah kandungan gulanya ialah 7 gram tiap-tiap 100 mililiter (7g/100ml)

atau kurang.

Dibuat 30 Mei 2019

[SULIT KE.HT(96)669/19-8 Klt.3 Sk.26; Perb. 0.9060/18(SJ.34); PN(PU2)337/XXIII]

LIM GUAN ENG

Menteri Kewangan

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EXCISE ACT 1976

EXCISE DUTIES (EXEMPTION FROM LICENSING) ORDER 2019

IN exercise of the powers conferred by subsection 20(2) of the Excise Act 1976 [Act 176], the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Excise (Exemption from Licensing)

Order 2019.

(2)

This Order comes into operation on 1 July 2019.

Interpretation 2.

In this Order—

“sugars” means all monosaccharides and disaccharides contained in a food and beverage either naturally occurring or added;

“heading 20.09” means goods described in columns (1), (2) and (3) in relation to heading 20.09 of Chapter 20 of the First Schedule to the Customs Duties Order 2017

[P.U. (A) 5/2017];

“heading 22.02” means goods described in columns (1), (2) and (3) in relation to heading 22.02 of Chapter 22 of the First Schedule to the Customs Duties Order 2017;

“Chapter 4” means goods described in columns (1), (2) and (3) in relation to

Chapter 4 of the First Schedule to the Customs Duties Order 2017.

Exemption 3.

The class of persons specified in the Schedule are exempted from the subsection 20(1) of the Excise Act 1976.

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Revocation 4.

The Excise (Exemption from Licensing) Order 1984 [P.U. (A) 5/84] is revoked.

[Paragraph 3]

1.

Manufacturers licensed under section 65A of the Customs Act 1967 [Act 235].

2.

Any household producer of red wine.

3.

Manufacturers who produce goods under the heading 20.09 of which the total sugars content is 12 grams per 100 millilitres (12g/100ml) or less.

4.

Manufacturers who produce beverages under the heading 22.02 of which the total sugars content is 5 grams per 100 millilitres (5g/100ml) or less.

5.

Manufacturers who produce beverages under the heading 22.02, based on milk as specified under Chapter 4, of which the total sugars content is 7 grams per 100 millilitres (7g/100ml) or less.

Made 30 May 2019

[SULIT KE.HT(96)669/19-8 Klt.3 Sk.26; Perb. 0.9600/18(SJ.34); PN(PU2)337/XXIII]

LIM GUAN ENG

Minister of Finance