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Perintah Duti Eksais 2012

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Enacted
2012
Sections
47

Perintah Duti Eksais 2012 is Malaysia P.U. (A), cited as P.U. (A) 350 2012, currently marked in force and first recorded in 2012.

Front matterCover and publication detailsOpen

P.U. (A) 350

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH DUTI EKSAIS 2012

EXCISE DUTIES ORDER 2012

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 350 2

AKTA EKSAIS 1976

PERINTAH DUTI EKSAIS 2012

Opening note

Preamble

  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 6(1) Akta Eksais 1976 [Akta 176], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Duti Eksais

Duti eksais hendaklah dilevi ke atas dan dibayar oleh pengilang atau pengimport berkenaan dengan barang-barang yang dikilangkan di Malaysia atau diimport ke dalam

Malaysia yang disenaraikan dalam ruang (2) Jadual pada kadar penuh yang dinyatakan dalam ruang (4) Jadual.

Pentafsiran kadar yang ditunjukkan dalam Jadual

Melainkan jika dinyatakan selainnya, kadar yang dikenakan di bawah perenggan 2 ialah—

(1)

jika kadar duti yang dilevi itu dinyatakan mengikut kiraan peratusan, peratusan nilai barang-barang itu; dan

(2)

jika kadar duti itu dinyatakan mengikut kiraan sejumlah wang, jumlah wang yang dinyatakan, dan kadar itu hendaklah dibayar atas setiap satu unit yang dinyatakan dalam ruang (3) Jadual.

Rukun-rukun bagi pentafsiran Jadual

Pentafsiran Jadual kepada Perintah ini hendaklah tertakluk kepada prinsip-prinsip dalam Perintah Duti Kastam 2012 [P.U. (A) 275/2012].

P.U. (A) 350 3

Singkatan dan simbol

Singkatan dan simbol yang digunakan dalam Jadual kepada Perintah ini hendaklah mempunyai erti sebagaimana yang ditunjukkan dalam Senarai Singkatan dan

Simbol dalam Perintah Duti Kastam 2012.

Pembatalan

Perintah Duti Eksais 2004 [P.U. (A) 5/2004] dibatalkan.

P.U. (A) 350 4

EXCISE ACT 1976

EXCISE DUTIES ORDER 2012

Opening note

Preamble

  1. IN exercise of the powers conferred by subsection 6(1) of the Excise Act 1976 [Act176], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Excise Duties Order 2012.

(2)

This Order comes into operation on 31 October 2012.

Excise duties 2.

Excise duties shall be levied on and paid by the manufacturer or importer in respect of goods manufactured in Malaysia or imported into Malaysia listed in column

(2)

of the Schedule at the full rates specified in column (4).

Interpretation of rates shown in Schedule 3.

Unless otherwise specified, the rates levied under paragraph 2 shall—

(1)

where the rate of duty levied is expressed as a percentage, be that percentage of the value of the goods; and

(2)

where the rate of duty is expressed as a sum of money, be the sum specified, and such rate shall be paid upon each unit specified in column

(3)

of the Schedule.

Rules for the interpretation of the Schedule 4.

Interpretation of the Schedule to this Order shall be governed by the principles in the Customs Duties Order 2012 [P.U. (A) 275/2012].

P.U. (A) 350 5

Abbreviations and symbols 5.

The abbreviations and symbols used in the Schedules to this Order shall have the meaning as shown in the List of Abbrevations and Symbols in the Customs Duties Order 2012.

Revocation 6.

The Excise Duties Order 2004 [P.U. (A) 5/2004] is revoked.

P.U. (A) 350 6

Jadual/Schedule

Chapter 22

Beverages, spirits and vinegar

04

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

10 000

- Sparkling wine l

RM34.00 and 15%

- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:

Seksyen 2204

21

- -

In containers holding 2 l or less:

100

- -

-

Wine l

RM12.00 and 15%

200

- -

-

Grape must with fermentation prevented or arrested by the addition of alcohol l

RM12.00 and 15%

Seksyen 2204

29

- -

Other:

100

- -

-

Wine l

RM12.00 and 15%

200

- -

-

Grape must with fermentation prevented or arrested by the addition of alcohol l

RM12.00 and 15%

Seksyen 2204

30 000

- Other grape must l

RM12.00 22.05

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

Seksyen 2205

90 000

- Other l

RM12.00 and 15%

P.U. (A) 350 7

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 2206.00

Other fermented beverages (for example, cider, perry, mead);

mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.

100

- Cider and perry l

RM1.50 and 15%

- Rice wine (including sake and medicated rice wine):

210

- -

Sake l

RM22.50 per 100%

vol. per litre and 15%

220

- -

Other rice wine (including medicated rice wine)

l

RM22.50 per 100%

vol. per litre and 15%

300

- Mead l

RM4.00 and 15%

400

- Wines obtained by the fermentation of fruit juices, other than juice of fresh grapes (fig, date or berry wines), or of vegetable juices l

RM30.00 per 100%

vol. per litre and 15%

- Shandy:

510

- -

Exceeding 0.5% vol. but not exceeding 1.14% vol.

l

RM0.10 and 15%

590

- -

Other l

RM35.00 per 100% vol. per litre and 15%

- Toddy:

610

- -

Bottled or canned l

RM1.10 and 15%

690

- -

Other l

RM30.00 per 100%

vol. per litre and 15%

900

- Other l

RM30.00 per 100%

vol. per litre and 15%

P.U. (A) 350 8

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 22.07

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.

10 000

- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher l

RM22.50 per 100%

vol. per litre and 15%

Seksyen 2207

20 000

- Ethyl alcohol and other spirits, denatured, of any strength l

RM1.10 and 15%

Seksyen 22

08

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80%

vol.;

spirits, liqueurs and other spirituous beverages.

20

- Spirits obtained by distilling grape wine or grape marc:

100

- -

Brandy l

RM30.00 and 15%

900

- -

Other l

RM30.00 and 15%

Seksyen 2208

40 000

- Rum and other spirits obtained by distilling fermented sugar-cane products l

RM30.00 and 15%

Seksyen 2208

70

- Liqueurs and cordials:

100

- -

Of an alcholic strength by volume not exceeding 57% vol.

l

RM42.50 per 100%

vol. per litre and 15%

900

- -

Other l

RM42.50 per 100%

vol. per litre and 15%

Seksyen 2208

90

- Other:

100

- -

Samsu

(including medicated samsu)

l

RM22.50 per 100%

vol. per litre and 15%

200

- -

Arrack or pineapple spirit l

RM17.00 and 15%

300

- -

Bitters l

RM9.00 and 15%

- -

Other spirituous beverages:

P.U. (A) 350 9

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 910

- -

-

Exceeding 0.5% vol. but not exceeding 1.14% vol.

l

RM0.10 and 15%

990

- -

-

Other l

RM35.00 per 100%

vol. per litre and 15%

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 2203.00

Beer made from malt.

100

- Not exceeding 5.8% vol l

RM7.40 and 15%

900

- Other l

RM7.40 and 15%

Chapter 24

Tobacco and manufactured tobacco substitutes

Seksyen 2402

20

-

Cigarettes containing tobacco:

100

-

-

Beedies kg

RM7.50 and 5%

200

-

-

Clove cigarettes kg

RM0.22 per stk and 20%

900

-

-

Other kg

RM0.22 per stk and 20%

Seksyen 2402

90

-

Other:

100

-

-

Cigars, cheroots and cigarillos of tobacco substitutes kg

RM220.00 and 20%

200

-

-

Cigarettes of tobacco substitutes kg

RM0.22 per stk and 20%

03

Other manufactured tobacco and manufactured tobacco substitutes;

"homogenised" or "reconstituted"

tobacco;

tobacco extracts and essences.

-

Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

P.U. (A) 350 10

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 2403.11

-

-

Water pipe tobacco specified in

Subheading Note 1 to this

Chapter:

-

-

-

Packed for retail sale:

110

-

-

-

-

In airtight containers kg

RM27.00 and 5%

190

-

-

-

-

Other kg

RM27.00 and 5%

900

-

-

-

Other kg

RM15.00 and 5%

19

-

-

Other:

-

-

-

Packed for retail sale:

110

-

-

-

-

In airtight containers kg

RM27.00 and 5%

190

-

-

-

-

Other kg

RM27.00 and 5%

900

-

-

-

Other kg

RM15.00 and 5%

-

Other:

Seksyen 2403

91

-

-

"Homogenised"

or

"reconstituted" tobacco:

100

-

-

-

Packed for retail sale kg

RM27.00 and 5%

Seksyen 2403

99

-

-

Other:

100

-

-

-

Snuff, whether or not dry kg

RM27.00 and 5%

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

Chapter 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

21

-

-

Of a cylinder capacity not exceeding 1,000 cc:

-

-

-

Motor cars (including station wagons, SUVs, and sports cars,

P.U. (A) 350 11

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty but not including vans):

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

331

-

-

-

-

-

-

New u 75%

332

-

-

-

-

-

-

Old u 75%

-

-

-

-

-

Other:

341

-

-

-

-

-

-

New u 75%

342

-

-

-

-

-

-

Old u 75%

-

-

-

Other:

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

931

-

-

-

-

-

-

New u 65%

932

-

-

-

-

-

-

Old u 65%

-

-

-

-

-

Other:

941

-

-

-

-

-

-

New u 60%

942

-

-

-

-

-

-

Old u 60%

Seksyen 8703

22

-

-

Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:

-

-

-

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

331

-

-

-

-

-

-

New u 75%

332

-

-

-

-

-

-

Old u 75%

-

-

-

-

-

Other:

341

-

-

-

-

-

-

New u 75%

342

-

-

-

-

-

-

Old u 75%

-

-

-

Other:

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

931

-

-

-

-

-

-

New u 65%

932

-

-

-

-

-

-

Old u 65%

-

-

-

-

-

Other:

941

-

-

-

-

-

-

New u 60%

942

-

-

-

-

-

-

Old u 60%

Seksyen 8703

23

-

-

Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:

-

-

-

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

-

-

-

-

Completely Built-Up:

P.U. (A) 350 12

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty

-

-

-

-

-

Four-wheel drive:

-

-

-

-

-

-

New:

361

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 75%

362

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

363

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

364

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

-

-

-

-

-

-

Old:

371

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 75%

372

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

373

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

374

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

-

-

-

-

-

Other:

-

-

-

-

-

-

New:

381

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 75%

382

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

383

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

384

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

-

-

-

-

-

-

Old:

P.U. (A) 350 13

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 391

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 75%

392

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

393

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

394

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

-

-

-

Other:

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

-

-

-

-

-

-

New:

961

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 65%

962

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

963

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

964

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

-

-

-

-

-

-

Old:

971

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 65%

972

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

973

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

974

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

-

-

-

-

-

Other:

-

-

-

-

-

-

New:

P.U. (A) 350 14

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 981

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 65%

982

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

983

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

984

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

-

-

-

-

-

-

Old:

991

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 65%

992

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

993

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

994

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

Seksyen 8703

24

-

-

Of a cylinder capacity exceeding 3,000 cc:

-

-

-

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

331

-

-

-

-

-

-

New u 105%

332

-

-

-

-

-

-

Old u 105%

-

-

-

-

-

Other:

341

-

-

-

-

-

-

New u 105%

342

-

-

-

-

-

-

Old u 105%

-

-

-

Other:

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

931

-

-

-

-

-

-

New u 105%

932

-

-

-

-

-

-

Old u 105%

-

-

-

-

-

Other:

P.U. (A) 350 15

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 941

-

-

-

-

-

-

New u 105%

942

-

-

-

-

-

-

Old u 105%

-

Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

Seksyen 8703

31

-

-

Of a cylinder capacity not exceeding 1,500 cc:

-

-

-

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

331

-

-

-

-

-

-

New u 75%

332

-

-

-

-

-

-

Old u 75%

-

-

-

-

-

Other:

341

-

-

-

-

-

-

New u 75%

342

-

-

-

-

-

-

Old u 75%

-

-

-

Other:

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

931

-

-

-

-

-

-

New u 65%

932

-

-

-

-

-

-

Old u 65%

-

-

-

-

-

Other:

941

-

-

-

-

-

-

New u 60%

942

-

-

-

-

-

-

Old u 60%

Seksyen 8703

32

-

-

Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:

-

-

-

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

-

-

-

-

-

-

New:

361

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 75%

362

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

363

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but u 90%

P.U. (A) 350 16

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty not exceeding 2,500 cc

-

-

-

-

-

-

Old:

371

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 75%

372

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

373

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

-

-

-

-

-

Other:

-

-

-

-

-

-

New:

381

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800

cc u 75%

382

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

383

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

-

-

-

-

-

-

Old:

391

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 75%

392

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

393

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

-

-

-

Other:

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

-

-

-

-

-

-

New:

961

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 65%

962

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

963

-

-

-

-

-

-

-

Of a cylinder capacity u 90%

P.U. (A) 350 17

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty exceeding 2,000 cc but not exceeding 2,500 cc

-

-

-

-

-

-

Old:

971

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 65%

972

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

973

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

-

-

-

-

-

Other:

-

-

-

-

-

-

New:

981

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800 cc u 65%

982

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

983

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

-

-

-

-

-

-

Old:

991

-

-

-

-

-

-

-

Of a cylinder capacity not exceeding 1,800

cc u 65%

992

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

993

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

Seksyen 8703

33

-

-

Of a cylinder capacity exceeding 2,500 cc:

-

-

-

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

-

-

-

-

-

-

New:

361

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but u 105%

P.U. (A) 350 18

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty not exceeding 3,000 cc 362

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 3,000 cc u 105%

-

-

-

-

-

-

Old:

371

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

372

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 3,000 cc u 105%

-

-

-

-

-

Other:

-

-

-

-

-

-

New:

381

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

382

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 3,000 cc u 105%

-

-

-

-

-

-

Old:

391

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

392

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 3,000 cc u 105%

-

-

-

Other:

-

-

-

-

Completely Built-Up:

-

-

-

-

-

Four-wheel drive:

-

-

-

-

-

-

New:

941

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

942

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 3,000 cc u 105%

-

-

-

-

-

-

Old:

951

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

952

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 3,000 cc u 105%

-

-

-

-

-

Other:

-

-

-

-

-

-

New:

961

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but u 105%

P.U. (A) 350 19

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty not exceeding 3,000 cc 962

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 3,000 cc u 105%

-

-

-

-

-

-

Old:

971

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

972

-

-

-

-

-

-

-

Of a cylinder capacity exceeding 3,000 cc u 105%

Seksyen 8703

90

-

Other:

-

-

Electrically-powered vehicles:

-

-

-

Other:

-

-

-

-

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

-

-

-

-

-

Completely Built-Up:

421

-

-

-

-

-

-

New u 10%

422

-

-

-

-

-

-

Old u 10%

-

-

-

-

Other:

-

-

-

-

-

Completely Built-Up:

521

-

-

-

-

-

-

New u 10%

522

-

-

-

-

-

-

Old u 10%

-

-

Other:

-

-

-

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

-

-

-

-

Completely Built-Up:

621

-

-

-

-

-

New u 60%

622

-

-

-

-

-

Old u 60%

-

-

-

Other:

-

-

-

-

Completely Built-Up:

941

-

-

-

-

-

New u 65%

942

-

-

-

-

-

Old u 65%

11

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.

10

-

With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:

-

-

Mopeds and motorised bicycles:

P.U. (A) 350 20

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 220

-

-

-

Completely Built-Up u 20%

-

-

Other:

-

-

-

Completely Built-Up:

921

-

-

-

-

New u 20%

929

-

-

-

-

Old u 20%

Seksyen 8711

20

-

With reciprocating internal combustion piston engines of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:

-

-

Mopeds and motorised bicycles:

320

-

-

-

Completely Built-Up u 20%

-

-

Other:

-

-

-

Completely Built-Up:

-

-

-

-

New:

921

-

-

-

-

-

Not exceeding 150 cc u 20%

922

-

-

-

-

-

Exceeding 150 cc but not exceeding 200 cc u 30%

923

-

-

-

-

-

Exceeding 200 cc but not exceeding 250 cc u 30%

-

-

-

-

Old :

931

-

-

-

-

-

Not exceeding 150 cc u 20%

932

-

-

-

-

-

Exceeding 150 cc but not exceeding 200 cc u 30%

933

-

-

-

-

-

Exceeding 200 cc but not exceeding 250 cc u 30%

Seksyen 8711

30

-

With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:

-

-

Other:

-

-

-

Completely Built-Up:

921

-

-

-

-

New u 30%

922

-

-

-

-

Old u 30%

Seksyen 8711

40

-

With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800

cc:

-

-

Other:

-

-

-

Completely Built-Up:

921

-

-

-

-

New u 30%

922

-

-

-

-

Old u 30%

Seksyen 8711

50

-

With reciprocating internal combustion piston engine of a cylinder capacity

P.U. (A) 350 21

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty exceeding 800 cc:

-

-

Completely Built-Up:

310

-

-

-

New u 30%

320

-

-

-

Old u 30%

Seksyen 8711

90

-

Other:

-

-

Electric powered motorcycle

(including mopeds):

320

-

-

-

Completely Built-Up u 10%

-

-

Motorised bicycles:

420

-

-

-

Completely Built-Up u 10%

-

-

Other:

-

-

-

Completely Built-Up:

920

-

-

-

-

New u 30%

930

-

-

-

-

Old u 30%

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 87.03

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.

-

Other vehicles, with spark-ignition internal combustion reciprocating piston engine:

Chapter 95

Toys, games and sports requisites; parts and accessories thereof

Seksyen 9504

90

- Other:

- -

Other:

- -

-

Mahjong tiles:

911

- -

-

-

In packs of 4 suits of 13

tiles each, of plastics u 10%

- -

-

-

Other:

912

- -

-

-

-

Of wood or of paper or of plastics u 10%

919

- -

-

-

-

Other u 5%

P.U. (A) 350 22

Dibuat 29 Oktober 2012

Made 29 October 2012

[2 SULIT KE.HT(96)669/19-8 SK.56; Perb. 0.9060/18 Jld.28 (SK.2) B: PN(PU2)

337/XVII

DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH

Menteri Kewangan Kedua/

Second Minister of Finance

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 6(2) Akta Eksais 1976]

[To be laid before the Dewan Rakyat pursuant to subsection 6(2) of the Excise Act 1976]

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 95.04

Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.

Common questions

What is Perintah Duti Eksais 2012?
Perintah Duti Eksais 2012 is Malaysia P.U. (A), cited as P.U. (A) 350 2012, currently marked in force and first recorded in 2012.
Is Perintah Duti Eksais 2012 still in force?
Yes — Perintah Duti Eksais 2012 is currently in force.
When did Perintah Duti Eksais 2012 take effect?
Perintah Duti Eksais 2012 was first recorded in 2012.
How many sections does Perintah Duti Eksais 2012 have?
Perintah Duti Eksais 2012 contains 47 sections.
Where can I read the official version of Perintah Duti Eksais 2012?
The official text of Perintah Duti Eksais 2012 is published at lom.agc.gov.my.

Something wrong on this page?

If one provision's text doesn't match the official source, use Suggest a fix beside that provision — it opens an editor next to the source document. For anything else — a missing amendment, a broken link, out-of-date content, or a removal request — report it here.