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 26 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.

PERINTAH DUTI EKSAIS 2012 (No. 350)

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Duti Eksais 2012.

(2)

Perintah ini mula berkuat kuasa pada 31 Oktober 2012.

Duti Eksais

Seksyen 2

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.

Seksyen 3

Pentafsiran kadar yang ditunjukkan dalam Jadual

(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

Seksyen 4

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

Seksyen 5

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.

Seksyen 6

Pembatalan

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

P.U. (A) 350 4

EXCISE ACT 1976

EXCISE DUTIES ORDER 2012

(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

Seksyen 22

04

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

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

10 000

- In containers holding 2 l or less l

RM12.00 and 15%

(1)

(2)

(3)

(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

(1)

(2)

(3)

(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.

Seksyen 2207

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 22

08

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

vol.;

spirits, liqueurs and other spirituous beverages.

Seksyen 2208

30 000

- Whiskies l

RM30.00 and 15%

(1)

(2)

(3)

(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%

(1)

(2)

(3)

(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%

Seksyen 2402

10 000

-

Cigars, cheroots and cigarillos, containing tobacco kg

RM220.00 and 20%

Seksyen 24

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

(1)

(2)

(3)

(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%

Seksyen 2403

91

-

"Homogenised"

or

"reconstituted" tobacco:

100

-

Packed for retail sale kg

RM27.00 and 5%

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 24.02

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

Seksyen 8703

21

-

Of a cylinder capacity not exceeding 1,000 cc:

-

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

P.U. (A) 350 11

(1)

(2)

(3)

(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

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

(1)

(2)

(3)

(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

(1)

(2)

(3)

(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

(1)

(2)

(3)

(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

(1)

(2)

(3)

(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

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

(1)

(2)

(3)

(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

(1)

(2)

(3)

(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

(1)

(2)

(3)

(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

(1)

(2)

(3)

(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%

Seksyen 87

11

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

Seksyen 8711

10

-

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

-

Mopeds and motorised bicycles:

P.U. (A) 350 20

(1)

(2)

(3)

(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

50

-

With reciprocating internal combustion piston engine of a cylinder capacity

P.U. (A) 350 21

(1)

(2)

(3)

(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%

(1)

(2)

(3)

(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:

Seksyen 9504

40 000

- Playing cards u (pack)

10%

(1)

(2)

(3)

(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.

PERINTAH DUTI EKSAIS 2012

About this p.u. (a)

(1)

(2)

(1)

(2)

(1)

(2)

(2)

(1)

(2)

(3)

Chapter 22

Beverages, spirits and vinegar

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

Chapter 24

Tobacco and manufactured tobacco substitutes

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

Chapter 87

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

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(4)

(1)

(2)