/akn/my/act/pua/2026/24

PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026

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Type
P.U. (A)
Status
In force
Enacted
2026
Sections
8

Quick answer

About this p.u. (a)

PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026 is Malaysia P.U. (A), cited as P.U. (A) 24 2026, currently marked in force and first recorded in 2026.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Kastam 1967 [Akta 235] dibaca bersama-sama seksyen 28 Akta Duti Timbal Balas dan Anti-Lambakan 1993 [Akta 504], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

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(1)

Perintah ini bolehlah dinamakan

Perintah

Kastam

(Duti Anti-Lambakan) (Kajian Semula Pentadbiran) (No. 2) 2026.

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(2)

Perintah ini berkuat kuasa bagi tempoh mulai 15 Januari 2026

hingga 8 Oktober 2026.

Duti anti-lambakan

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Seksyen 2

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Duti anti-lambakan hendaklah dilevi atas dan dibayar oleh pengimport berkenaan dengan barang-barang yang dinyatakan dalam ruang (1) dan (2) Jadual yang dieksport dari negara yang dinyatakan dalam ruang (3) ke dalam Malaysia oleh pengeluar atau pengeksport yang dinyatakan dalam ruang (4) pada kadar duti yang dinyatakan dalam ruang (5).

Seksyen 3

Pembayaran duti anti-lambakan

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Duti anti-lambakan yang kena dibayar di bawah Perintah ini hendaklah dibayar secara tunai.

Seksyen 4

Penjenisan barang-barang

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(1)

Penjenisan barang-barang yang dinyatakan dalam Jadual hendaklah mematuhi Rukun Tafsiran Am Sistem Berharmonis sebagaimana yang dinyatakan dalam perenggan 4 Perintah Duti Kastam 2025 [P.U. (A) 384/2025].

P.U. (A) 24 3

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(2)

Nombor kepala atau subkepala yang dinyatakan dalam ruang (1) Jadual diperuntukkan bagi kemudahan rujukan dan tidak mempunyai kesan mengikat atas penjenisan barang-barang yang diperihalkan dalam ruang (2).

Kesan terhadap duti import dan cukai jualan

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Seksyen 5

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Pengenaan duti anti-lambakan di bawah Perintah ini tidaklah menjejaskan pengenaan dan pemungutan—

(b)

cukai jualan di bawah Akta Cukai Jualan 2018 [Akta 806].

Pembatalan

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Seksyen 6

Perintah

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Kastam

(Duti

Anti-Lambakan)

(Kajian

Semula

Pentadbiran)

(No. 3) 2021 [P.U. (A) 384/2021] dibatalkan.

Jadual

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JADUAL

[Perenggan 2]

DUTI ANTI-LAMBAKAN

(1)

(2)

(3)

(4)

(5)

Nombor

Kepala/

Subkepala mengikut

Kod H.S.

Perihalan

Barang-Barang

Negara

Pengeluar/

Pengeksport

Kadar Duti

[Peratusan (%)

daripada Nilai

Kos, Insurans dan Tambang

(KIT)]

7209.15.00 00 7209.16.10 00 7209.16.90 00 7209.17.10 00 7209.17.90 00 7209.18.99 00 7225.50.10 00 7225.50.90 00

Keluli aloi dan bukan aloi gegelung gulungan sejuk yang mempunyai ketebalan antara 0.20 milimeter

(a)

Republik

Rakyat

China

(i)

Bengang

Steel Plates

Co., Ltd.

42.08%

(ii)

BX Steel

POSCO Cold

Rolled Sheet

Co., Ltd.

35.89%

P.U. (A) 24 4

(1)

(2)

(3)

(4)

(5)

Nombor

Kepala/

Subkepala mengikut

Kod H.S.

Perihalan

Barang-Barang

Negara

Pengeluar/

Pengeksport

Kadar Duti

[Peratusan (%)

daripada Nilai

Kos, Insurans dan Tambang

(KIT)]

hingga 2.60

milimeter dan kelebaran antara 700

milimeter hingga 1,300

milimeter tidak termasuk plat hitam kilang timah dan diimport bagi maksud penggunaan akhir automotif daripada semua gred dan spesifikasi

(iii)

Jiangsu

Shagang

Internation al Trade Co.,

Ltd.

42.08%

(iv)

Pengeluar atau pengeksport lain 42.08%

(b)

Republik

Korea

(i)

Hyundai

Steel

Company 11.55%

(ii)

POSCO

Nil

(iii)

Pengeluar atau pengeksport lain 21.64%

(c)

Republik

Sosialis

Viet Nam

(i)

China Steel

Sumikin Viet

Nam Joint

Stock

Company 33.70%

(ii)

POSCO-Viet

Nam Co., Ltd.

7.42%

(iii)

Pengeluar atau pengeksport lain 33.70%

P.U. (A) 24 5

Dibuat 14 Januari 2026

[SULIT KE.HT(96)669/12-249 Klt.11; MOF.TAX(R)700-2/2/30 JLD.3; PN(PU2)338D/JLD.9]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 11(2) Akta Kastam 1967]

P.U. (A) 24 6

CUSTOMS ACT 1967

COUNTERVAILING AND ANTI-DUMPING DUTIES ACT 1993

CUSTOMS (ANTI-DUMPING DUTIES)

(ADMINISTRATIVE REVIEW) (NO. 2) ORDER 2026

IN exercise of the powers conferred by subsection 11(1)

of the

Customs Act 1967 [Act 235] read together with section 28 of the Countervailing and Anti-Dumping Duties Act 1993 [Act 504], the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Customs (Anti-Dumping Duties)

(Administrative Review) (No. 2) Order 2026.

(2)

This Order has effect for the period from 15 January 2026

to 8 October 2026.

Anti-dumping duties 2.

Anti-dumping duties shall be levied on and paid by the importers in respect of the goods specified in columns (1) and (2) of the Schedule exported from the countries specified in column (3) into Malaysia by the producers or exporters specified in column (4) at the rate of duties specified in column (5).

Payment of anti-dumping duties 3.

The anti-dumping duties payable under this Order shall be paid in cash.

Classification of goods 4.

(1)

The classification of goods specified in the Schedule shall comply with the General Rules for the Interpretation of the Harmonized System as specified in paragraph 4 of the Customs Duties Order 2025 [P.U. (A) 384/2025].

(2)

The heading or subheading numbers specified in column (1) of the Schedule are provided for ease of reference and have no binding effect on the classification of goods described in column (2).

P.U. (A) 24 7

Effect on import duties and sales tax 5.

The imposition of anti-dumping duties under this Order is without prejudice to the imposition and collection of—

(a)

import duties under the Customs Act 1967; and

(b)

sales tax under the Sales Tax Act 2018 [Act 806].

Revocation 6.

The Customs (Anti-Dumping Duties) (Administrative Review) (No. 3)

Order 2021 [P.U. (A) 384/2021] is revoked.

Jadual

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[Paragraph 2]

ANTI-DUMPING DUTIES

(1)

(2)

(3)

(4)

(5)

Heading/

Subheading

Number according to

H.S. Code

Description of

Goods

Country

Producer/

Exporter

Rate of Duties

[Percentage (%)

of the Cost,

Insurance and

Freight (CIF)

Value]

7209.15.00 00 7209.16.10 00 7209.16.90 00 7209.17.10 00 7209.17.90 00 7209.18.99 00 7225.50.10 00 7225.50.90 00

Cold rolled coils of alloy and non-alloy steel of a thickness between 0.20

millimetres to 2.60 millimetres and width between 700

millimetres to 1,300 millimetres excluding tin mill black plate

(a)

The

People’s

Republic of China

(i)

Bengang

Steel Plates

Co., Ltd.

42.08%

(ii)

BX

Steel

POSCO Cold

Rolled Sheet

Co., Ltd.

35.89%

(iii)

Jiangsu

Shagang

International

Trade Co., Ltd.

42.08%

P.U. (A) 24 8

(1)

(2)

(3)

(4)

(5)

Heading/

Subheading

Number according to

H.S. Code

Description of

Goods

Country

Producer/

Exporter

Rate of Duties

[Percentage (%)

of the Cost,

Insurance and

Freight (CIF)

Value]

and imported for the purpose of automotive end-usage of all grades and specifications

(iv)

Other producer or exporter 42.08%

(b)

The

Republic of Korea

(i)

Hyundai

Steel

Company 11.55%

(ii)

POSCO

Nil

(iii)

Other producer or exporter 21.64%

(c)

The

Socialist

Republic of

Viet

Nam

(i)

China Steel

Sumikin Viet

Nam

Joint

Stock

Company 33.70%

(ii)

POSCO-Viet

Nam Co., Ltd.

7.42%

(iii)

Other producer or exporter 33.70%

Made 14 January 2026

[SULIT KE.HT(96)669/12-249 Klt.11; MOF.TAX(R)700-2/2/30 JLD.3; PN(PU2)338D/JLD.9]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

[To be laid before the Dewan Rakyat pursuant to subsection 11(2) of the Customs Act 1967]

Common questions

What is PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026?
PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026 is Malaysia P.U. (A), cited as P.U. (A) 24 2026, currently marked in force and first recorded in 2026.
Is PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026 still in force?
Yes — PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026 is currently in force.
When did PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026 take effect?
PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026 was first recorded in 2026.
How many sections does PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026 have?
PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026 contains 6 sections.
Where can I read the official version of PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026?
The official text of PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) (KAJIAN SEMULA PENTADBIRAN) (NO. 2) 2026 is published at lom.agc.gov.my.