What is PERINTAH DUTI KASTAM (PENGECUALIAN) 2013?

PERINTAH DUTI KASTAM (PENGECUALIAN) 2013 is Malaysia P.U. (A), cited as P.U. (A) 371 2013, currently marked in force and first recorded in 2013.

Is PERINTAH DUTI KASTAM (PENGECUALIAN) 2013 still in force?

Yes — PERINTAH DUTI KASTAM (PENGECUALIAN) 2013 is currently in force.

When did PERINTAH DUTI KASTAM (PENGECUALIAN) 2013 take effect?

PERINTAH DUTI KASTAM (PENGECUALIAN) 2013 was first recorded in 2013.

How many sections does PERINTAH DUTI KASTAM (PENGECUALIAN) 2013 have?

PERINTAH DUTI KASTAM (PENGECUALIAN) 2013 contains 160 sections.

Where can I read the official version of PERINTAH DUTI KASTAM (PENGECUALIAN) 2013?

The official text of PERINTAH DUTI KASTAM (PENGECUALIAN) 2013 is published at lom.agc.gov.my.

PERINTAH DUTI KASTAM (PENGECUALIAN) 2013 (No. 371)

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Duti Kastam (Pengecualian)

Seksyen 2013

(2)

Perintah ini mula berkuat kuasa pada 1 Januari 2014.

Pengecualian daripada pembayaran duti kastam

Seksyen 2

(1)

Tertakluk kepada perenggan 3, orang yang dinyatakan dalam ruang (2)

Seksyen 3

Pengecualian yang disebut dalam perenggan 2 hendaklah diberikan sepenuhnya berkenaan dengan barangan yang dinyatakan dalam ruang (3) Bahagian I Jadual melainkan jika dinyatakan selainnya dalam syarat dalam ruang (4) Bahagian itu.

Seksyen 4

Masa pengecualian berkuat kuasa

(a)

jika pengecualian itu tertakluk kepada pengemukaan sijil, pada waktu sijil itu diluluskan oleh pegawai kastam yang hak; dan 3

(b)

dalam hal barangan lain, apabila pegawai kastam yang hak yang kepadanya barang itu telah diikrar, membenarkan import atau eksport barang itu.

Pembatalan

Seksyen 5

Perintah Duti Kastam (Pengecualian) 1988 [P.U. (A) 410/1987] dibatalkan.

4

CUSTOMS DUTIES (EXEMPTION) ORDER 2013

(2)

Seseorang yang dinamakan dalam ruang (5) adalah tertakluk kepada syarat untuk mengemukakan suatu sijil yang ditandatangani oleh orang yang dinamakan itu sebagaimana yang diperihalkan dalam Bahagian II Jadual kepada pegawai kastam yang hak.

Had pengecualian

(1)

This order may be cited as the Customs Duties (Exemption) Order 2013.

(2)

This Order comes into operation on 1 January 2014.

Exemption from payment of customs duty 2.

(1)

Subject to paragraph 3, the persons specified in column (2) of Part I of the

Schedule are exempted from the payment of customs duty on the goods specified in column (3) subject to the conditions in column (4).

(2)

A person designated in column (5) is subject to a condition to produce a certificate signed by such designated person as described in Part II of the Schedule to the proper officer of customs.

Extent of exemption 3.

The exemption referred to in paragraph 2 shall be granted in full in respect of the goods specified in column (3) of Part I of the Schedule unless otherwise specified in the conditions in column (4) of the Part.

Time when exemption operates 4.

The exemption from payment of duty on goods will take effect―

(a)

where the exemption is subject to the production of a certificate, at the time the certificate is approved by the proper officer of customs; and

5

(b)

in the case of other goods, where the proper officer of customs to whom the goods have been declared, permits the import or export of such goods.

Revocation 5.

The Customs Duties (Exemption) Order 1988 [P.U. (A) 410/1987] is revoked.

6

JADUAL/SCHEDULE

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 1.

The Yang di-Pertuan

Agong

All imported goods

That it is proved to the satisfaction of the Director General that the goods are imported or released from customs control for the personal or official use of the Yang di-Pertuan Agong

The Controller of the

Household 2.

The Ruler of any State, including the Ruling

Chiefs of Negeri

Sembilan, and the Yang di-Pertua Negeri of

Melaka, Pulau Pinang,

Sabah and Sarawak

All imported goods

(i)

(ii)

That it is proved to the satisfaction of the

Director

General that the goods are imported or released from customs control for the personal or official use of the

Ruler, Ruling Chief or Yang di-Pertua Negeri;

that in respect of motor cars, the quantity does not exceed in number from those decided by the Rulers in Council

The officer designated by the Ruler, Ruling Chief or

Yang di-Pertua Negeri 3.

Any Federal or State

Government

Department

All goods excluding motor cars

(i)

(ii)

That the goods are imported by the department concerned;

that they are used solely by the department concerned and are not sold or otherwise disposed of except as sanctioned by the head of department concerned;

The head of the department or such other officer nominated by him as the

Director General may approve

7

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iii)

that their cost is charged to a departmental vote appearing in the Federal or State Estimates and are not purchased out of any other funds

Seksyen 4

The Importer

All goods excluding motor cars

(i)

(ii)

(iii)

(iv)

That the goods are imported for supply to any Federal or State

Government Department;

that they will be used solely by the government department concerned and are not sold or otherwise disposed of except as sanctioned by the head of department concerned;

that their cost is charged to a departmental vote appearing in the Federal or State Estimates and are not purchased out of any other funds;

that every application for exemption is accompanied by a certificate from the head of the relevant department that the goods are authorised to be imported on his behalf and are for supply to his department at a price exclusive of customs

The head of the department or such other officer nominated by him as the

Director General may approve

8

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by duty in accordance with the terms of contract 5.

Sabah State Railway and

Local Authorities in

Sabah

All goods

(i)

(ii)

(iii)

That the goods are imported by the state railway or local authority concerned;

that they are used solely by the state railway or local authority concerned and are not sold or otherwise disposed of except after payment of customs duty;

that their cost is charged to a vote appearing in the State

Railway or Local Authority's

Estimates and are not purchased out of any other funds

The head of department or chairman of the local authority or any officer of the department or local authority nominated by him and approved by the

Director General

Seksyen 6

The Importer

All goods

(i)

(ii)

That the goods are imported for supply to the Sabah State

Railway or any local authority in Sabah;

that they will be used solely by the state railway or local authority concerned and are not sold or otherwise disposed of except after payment of customs duty;

The head of department or chairman of the local authority or any officer of the department or local authority nominated by him and approved by the

Director General

9

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iii)

(iv)

that their cost is charged to a vote appearing in the State

Railway or Local Authority's

Estimates and are not purchased out of any other funds;

that every application for exemption is accompanied by a certificate from the Head of the

Sabah

State

Railway or chairman of the relevant local authority that the goods are authorised to be imported on his behalf and are for supply to his state railway or local authority at a price exclusive of customs duty as in accordance with the terms of contract

Seksyen 7

Local Authorities in

Peninsular Malaysia and

Sarawak

All goods excluding motor cars

(i)

(ii)

(iii)

That the goods are imported by the local authority concerned;

that they are used solely by the local authority concerned and are not sold or otherwise disposed of except after payment of customs duty;

that their cost is charged to a

The chairman of the local authority or any officer nominated by him and approved by the Director

General

10

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by vote appearing in the Local

Authority's Estimates and that they are not purchased out of any other funds

Seksyen 8

The Importer

All goods excluding motor cars

(i)

(ii)

(iii)

(iv)

That the goods are imported for supply to any local authority in

Peninsular

Malaysia or

Sarawak;

that they will be used solely by the local authority concerned and are not sold or otherwise disposed of except after payment of customs duty;

that their cost is charged to a vote appearing in the Local

Authority's Estimates and are not purchased out of any other funds;

that every application for exemption is accompanied by a certificate from the chairman of the relevant local authority that the goods are authorised to be imported on his behalf and are for supply to his local authority at a price exclusive of customs duty in accordance with the terms of contract

The chairman of the local authority or any officer nominated by him and approved by the Director

General

11

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

Seksyen 9

Any person entering

Malaysia

Used portable articles excluding household effects

(i)

(ii)

(iii)

That the articles are imported on his person or in his baggage;

that the articles have been in the regular and private use of that person for such period prior to their importation as the proper officer of customs may, in each case, require;

that the articles are imported for his regular and private use

Certificate not required 10.

Any person entering

Malaysia

(i)

(ii)

(iii)

(iv)

Wine, spirit, beer or malt liquor not exceeding 1 litre in all;

tobacco not exceeding 225 grams

(equivalent to 200

cigarettes);

wearing apparels not exceeding 3 pieces;

footwear not exceeding one pair;

(i)

(ii)

That the articles are imported on or with the person or in the baggage of the importer;

that the importer satisfies the proper officer of customs that he is either―

(a)

not normally resident in

Malaysia and intends to visit

Malaysia for a period of not less than 72 hours;

(b)

normally resident in

Malaysia and is

Certificate not required

12

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(v)

(vi)

(vii)

(viii)

food preparations to a total value not exceeding RM75.00;

portable electrically or battery operated appliances for personal care and hygiene not exceeding 1 unit each;

all other goods

(including souvenirs and gift) other than

(i)

and (ii) of this column and tyres and tubes, to a total value not exceeding

RM400.00;

in respect of goods from Labuan,

Langkawi or Tioman, all other goods

(including souvenirs and gift) other than

(i)

and (ii) of this column and tyres and tubes, to a total value not exceeding

RM500.00

(iii)

(iv)

(v)

returning after an absence from Malaysia of not less than 72

hours;

that in the case of Labuan, the person satisfies the proper officer of customs that he has visited Labuan for a period of not less than 24 hours;

that in the case of Langkawi or

Tioman, that the person satisfies the proper officer of customs that he has visited Langkawi or

Tioman for a period of not less than 48 hours;

that in respect of the items in column (3), if the importer imports in excess of the quantity or value of goods exempted, he shall be liable to pay duty on the excess only

13

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 11.

Foreign travel writers and journalists

Equipment normally used by travel writers and journalists

(i)

(ii)

That the goods are identifiable, to the satisfaction of the

Director General, to be normally used by travel writers and journalists in the course of their work;

that the said goods are imported for the regular and private use of the person while in Malaysia and are intended to be re-exported

The Importer 12.

Foreign nationals and any Malaysian holding

Permanent Resident

(PR) status or valid working permit of any foreign country

One motor vehicle of any description or one motor cycle

(i)

(ii)

(iii)

That it has been registered by the authority responsible for registering or licensing motor vehicles in any foreign country;

that it will be exported within three months of the date of import;

any other conditions the

Director General may deem fit to impose;

(i)

(ii)

The Importer;

certificate is not required in the case of a motor vehicle or motor cycle driven or ridden by the importer provided that this exemption shall not apply to motor vehicles or motor cycles registered in Labuan or Langkawi and transported to the principal customs area

14

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 13.

The Driver / Rider

One motor vehicle of any description or one motor cycle registered in and transported from Labuan or

Langkawi and subsequently returned to Labuan or

Langkawi

(i)

(ii)

(iii)

(iv)

(v)

That the motor vehicle/ motor cycle has been registered by the authority responsible for registering or licensing the motor vehicle/ motor cycle;

that the motor vehicle/ motor cycle is registered by the proper officer of customs at Labuan or

Langkawi at the time of transportation;

that the motor vehicle/ motor cycle may only be landed at a customs port in the principal customs area;

that the motor vehicle/ motor cycle may remain in the principal customs area for a period not exceeding 30 days per trip, subject to a maximum period of 90 days in any one year;

that immediately on its return from the principal customs area the motor vehicle/ motor cycle shall be produced to the proper officer of customs at Labuan or

Langkawi;

The Driver / Rider

15

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(vi)

that security as determined by the

Director

General is furnished to customs for the return of the motor vehicle/

motor cycle to

Labuan or

Langkawi

Seksyen 14

The Importer

One motor vehicle of any description or one motor cycle

(i)

(ii)

That it has been registered by the Road Transport Department of Malaysia;

any other conditions the

Director General may deem fit to impose

(i)

(ii)

The Importer;

certificate is not required in the case of a motor vehicle or motor cycle driven or ridden by the importer

Seksyen 15

Any International

Airline

Ground equipment, instructional materials and training aids

(i)

(ii)

That the goods are imported solely to be used either as ground equipment within the limits of an international airport in connection with the establishment or maintenance of an international service operated by the airline, or as instructional material and training aids for use in connection with technical training of ground and flight personnel required to establish and maintain such international service;

that the goods shall be subject to

The person approved by the Director General

16

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by such conditions as the Director

General may deem fit to impose

Seksyen 16

Malaysian Airline

System Berhad

Ground equipment, instructional materials and training aids

(i)

(ii)

That the goods are imported solely to be used either as ground equipment within the limits of any airport in connection with the establishment or maintenance of an international or domestic service operated by the airline, as instructional material and training aids for use in connection with technical training of ground and flight personnel required to establish and maintain such international or domestic service;

that the goods shall be subject to such conditions as the Director

General may deem fit to impose

The person approved by the Director General 17.

Malaysian Airline

System Berhad

All goods excluding intoxicating liquor, tobacco and cosmetics

(i)

(ii)

That goods are imported solely to be used by and in aircraft of

Malaysian Airline System Berhad, or to be supplied to any designated international airline;

that the goods shall be subject to such conditions as the Director

General may impose

The person approved by the Director General

17

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 18.

Any international airline entitled under the provisions of an Air

Services Agreement entered into with the

Government of Malaysia to exemption from customs duty on goods imported for the use of the airline

Spare parts, regular equipment and stores for aircraft

(i)

(ii)

That the goods are imported solely to be used by and in aircraft of an international airline departing to a destination outside

Malaysia;

that the goods shall be subject to such conditions as the Director

General may impose

The person approved by the Director General 19.

Malaysian Red Crescent

Society

All imported goods

That the goods are for the Red Crescent and will not be sold to the public

The person approved by the Director General 20.

St. John's Ambulance

Association

Equipment imported

That the goods are for the use of the

Association and will not be sold to the public

The person approved by the Director General 21.

All recognised

Associations for the

Blind, Deaf or Dumb

Good and equipment imported for the blind, deaf or dumb

That the goods are specially designed, adapted or manufactured for and are for the exclusive use of the blind, deaf or dumb

The person approved by the Director General 22.

The Sabah Anti T.B.

Association

All imported goods

That the goods are imported by or on behalf of the Association and used solely by the Association

The person approved by the Director General

18

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 23.

Private and public charitable institutions

Relief goods imported

That the importing institutions satisfies the Director General that the goods are to be used solely in accordance with the declared objects of the institution for the relief of distress and suffering and will not sold to member of the public

The person approved by the Director General 24.

The Sungei Buloh

Settlement Council and other Leper hospitals

Goods and equipment imported for use of the settlement or hospital

That the goods are imported solely for the welfare and use of the settlement or hospital

The person approved by the Director General 25.

U.N.I.C.E.F.

Supplies and equipment

(i)

(ii)

That the goods are imported solely for the use of the Ministry of Health;

that the goods are not sold or otherwise disposed of except as sanctioned by the Secretary

General to the Treasury

The Secretary General of the Ministry of Health or officers authorised by him and approved by the

Director General 26.

The Boy Scouts and Girl

Guides Associations in

Sabah and Sarawak

Uniform and equipment

(i)

(ii)

That the goods are imported for the sole use of the Associations;

that the goods will not be sold to the public

The person approved by the Director General 27.

The Importer

Sound recordings

(i)

(ii)

That the recordings are certified by the Secretary General to the

Ministry of Education to be for use as teaching aids;

that they will be kept by the

The Importer

19

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by importer primarily for such use

Seksyen 28

Approved

Educational

Institutions in

Sabah and Sarawak

(i)

(ii)

School laboratory equipment and materials;

audio and visual aids, educational equipment and duplicating machines

(i)

(ii)

That the institution concerned is approved by the Ministry of

Education;

that the goods are imported and kept by the institution concerned solely for educational purposes and will not be sold or disposed of to the public

The head of the institution 29.

(a)

(b)

(c)

Rubber

Research

Institute of

Malaysia

(RRIM);

Forest Research

Institute

Malaysia

(FRIM);

Standards and

Industrial

Research

Institute of

Malaysia

All goods excluding motor cars

(i)

(ii)

That the goods are for the use of the

Institute for research purposes only;

that the goods will not be sold or disposed of to the public except after payment of import duty

In relation to―

(i)

RRI, its Director;

(ii)

FRIM, its Director

General;

(iii)

SIRIM, its Director

General;

(iv)

MARDI, its

Director General;

(v)

PORIM, its

Director General;

(vi)

MRRDB, its

Controller;

20

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(d)

(e)

(f)

(g)

(SIRIM);

Malaysian

Agricultural

Research and

Development

Institute

(MARDI);

Palm Oil

Research

Institute of

Malaysia

(PORIM);

Malaysian

Rubber

Research and

Development

Board (MRRDB);

The Tin Industry

(Research and

Development)

Board

(vii)

The Tin Industry

(Research and

Development)

Board, its

Secretary

21

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 30.

The British Council

All imported goods

That the goods are imported by the

Council for its sole use

The person approved by the Director General 31.

The Kelantan Malay Arts and Crafts Society, the

Terengganu Arts and

Crafts Society and Batek

Malaysia Berhad

Silver

That the silver is to be supplied or to be sold to local craftsmen

The person approved by the Director General 32.

Any contractor engaged in shipbuilding in

Malaysia

Accessories and equipment for fitting in vessels

(i)

(ii)

(iii)

(iv)

That the accessories and equipment for fitting in the vessel have been approved by the Director General;

that the accessories and equipment will be fitted and exported as part of the vessel on its completion;

that the vessel will be registered outside Malaysia;

that security as determined by the Director General is furnished to customs for the re-export of the goods

The person approved by the Director General 33.

Any pineapple canner

Artificial sweetening substances for use in canning pineapples

(i)

That the artificial sweetening substances imported shall be used solely in the manufacture of canned pineapple for export and sale overseas;

The person approved by the Director General

22

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

(iii)

(vi)

(v)

(vi)

that the label used on every tin on canned pineapple containing sweetening substances shall be as approved by the Secretary

General to the Ministry of

Health;

that the manufacturer shall keep an account of artificial sweetening substances received and issued for manufacturing purposes;

that the manufacturer shall keep an account of canned pineapple produced containing artificial sweetening substances;

that the accounts referred to in conditions (iii) and (iv) above are made available for inspection by a proper officer of customs or an authorised official of the Ministry of Health;

that any written law in force relating to the importation of artificial sweetening substances is complied with

23

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 34.

Tin mining companies

Trailing cables

That the trailing cables are for use in the tin mining industry

The person approved by the Director General 35.

Any manufacturer in

Malaysia

Imported textiles

(i)

(ii)

(iii)

(iv)

That the goods will be used in the manufacture of tin-ore bags

Malaysia;

that they are imported at such places as the Director General may permit;

that written authority for their import from the

Director

General is produced to the proper officer of customs at the place of import;

that the manufacturer keeps such accounts of the manufacture as the proper officer of customs may direct

The Importer 36.

The Importer

Goods exported to any country or a free trade zone, transported to Labuan or moved to a warehouse licensed under section 65A of the Act for repair and subsequently reimported or returned

(i)

(a)

That the goods are exported and reimported by the same route; or

(b)

if reimported by any other route, export documents endorsed by the export station are produced to the proper officer of customs at the place of reimport

The Importer

24

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

(iii)

(iv)

(v)

certifying that the goods were exported for repair and are being reimported or returned;

that the export and reimport are registered by the proper officer of customs at the time of export and reimport;

that the goods are identified to the satisfaction of the proper officer of customs;

that the certificate is produced from the repairer to the effect that new parts have not been added, as the case may be;

that where new parts have been added the exemption granted under this item shall operate only in respect of the remaining original parts of the article reimported and shall be contingent upon the repairer certifying the details and values of the individual new parts added and upon payment of the appropriate duty on the new parts that have been added

25

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 37.

The Importer

Goods imported (or transported from Labuan)

for repairs and subsequently re-exported (or returned to

Labuan)

(i)

(ii)

(iii)

(iv)

That the goods are imported and re-exported by the same route;

that the import and re-export are registered by the proper officer of customs at the place of import and re-export;

that the goods are identified to the satisfaction of the proper officer of customs;

that security as determined by the proper officer of customs is furnished to the amount of the duty on the goods imported

The Importer

26

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 38.

The Importer or

Exporter

All goods

(i)

(ii)

(iii)

That it is shown to the satisfaction of the

Director

General that the goods are imported or exported solely for the purpose or propaganda, research or demonstration;

that an authorisation signed by or on behalf of the Director

General certifying that the goods are intended for propaganda, research or demonstration purposes, is produced to the proper officer of customs at the place of import or export;

that in issuing such authorisation, the

Director

General may impose such conditions as he may deem necessary

The Importer or Exporter 39.

The Importer

Trophies and medals

(i)

That the importer satisfies the

Director

General that the trophies and medals and other similar awards were won abroad or are to be contested for within three months of the date of importation sporting, academic or other competitions to be held in Malaysia;

The Importer

27

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

that the trophies, medals and other similar awards imported must be appropriately inscribed or engraved before importation

Seksyen 40

The Importer

Wooden pallets and slings

That the wooden pallets and slings are used for the transportation of goods

The Importer 41.

The Importer

Radio telephone apparatus

(i)

(ii)

That the apparatus is imported with the written approval of the

Director

General of

Telecommunications;

that the proper officer of customs is satisfied that the apparatus is in accordance with the specification and frequency plan as approved by the Director

General of Telecommunications

The Importer 42.

The Importer

Golf bags and golf gloves

That the proper officer of customs is satisfied that the goods are solely used for sports

The Importer

Seksyen 43

The Importer

Theatrical properties and musical instruments

(i)

That the importer satisfies the

Director General that the goods to be imported will be re-exported by him within three months or such longer period as the

Director

General may approve;

The Importer

28

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

(iii)

that the importer furnishes such security for the re-export of the goods imported as the Director

General may require;

that any goods exempted from duty are used only in connection with theatrical, musical or circus performances

Seksyen 44

The Importer

Tin-ore bags and cloth tags therefor

That the proper officer of customs is satisfied that such bags are solely for the purpose of packing tin-ore

The Importer 45.

The Importer

Locally produced or manufactured goods exported and subsequently reimported

(i)

(ii)

(iii)

(iv)

That the goods are identified to the satisfaction of the proper officer of customs;

that the goods are reimported within one year from the date of export;

that no claim to drawback under section 99

of the

Customs Act 1967 has been made on the goods at the time of export;

that no exemption or remission of excise duty has been allowed on the goods at the time of

The Exporter

29

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by export

Seksyen 46

The Importer

Locally produced or manufactured goods exported and subsequently reimported for reprocessing

(i)

(ii)

That the goods are identified to the satisfaction of the proper officer of customs;

that the goods are reimported within one year from the date of export

The Exporter 47.

The Importer

Fresh fruits falling within

Chapter 8 of the prevailing

Customs Duties Order

(i)

(ii)

(iii)

That the fruits concerned are imported direct by sea from the country of origin through any

Malaysian port;

that the fruits are fresh and are not dried or preserved in any manner whatsoever;

that the importer pays import duty at 90% of the rate specified in the prevailing

Customs Duties Order

The Importer

Seksyen 48

A member of a visiting force or civilian component

One motor car imported or purchased locally

(i)

(ii)

That the motor car is imported or purchased locally for his personal use and that of his dependants;

that the motor car is imported or purchased at the time of or within a period of three months

The Importer

30

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iii)

(iv)

(v)

(vi)

(vii)

after his entry into Malaysia;

that the exemption applies to the importation of or purchase locally in Malaysia of one motor vehicle only;

that he is not entitled to the exemption unless he is serving on full pay and for the time being in Malaysia but not domiciled therein;

that the exemption shall cease to have effect if the motor vehicle is transferred to a person other than a member of a force;

that at the time of importation of the motor vehicle, he submits to the proper officer of customs a certificate substantially in the form set out in Part III of the First Schedule hereto;

that the motor vehicle, immediately after importation, is registered in the name of the member of a force who imported such vehicle in

31

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(viii)

(ix)

accordance with the law relating to the registration and licensing of motor vehicle in

Malaysia;

that for the purpose of this exemption,

"force",

"civilian component" and "dependent"

shall have the same meaning respectively as in the

Agreement between the

Government of the

United

Kingdom of Great Britain and

Northern

Ireland and the

Government of the Federation on external defence and mutual assistance; signed at Kuala

Lumpur on the 12th day of

October 1957;

such further conditions as the

Director General may impose

Seksyen 49

The Exporter

Timber, log and sawn

(i)

(ii)

That the royalty prescribed in the Royalty Rate List as set out in the prevailing Forest Rules has been paid;

that the timber is produced in and exported from Sabah

The Exporter

32

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 50.

The Exporter

Timber, log and sawn

(i)

(ii)

That the royalty prescribed in the Royalty Rate List is set out in the prevailing Forest Rates has been paid;

that the timber is produced in and exported from Sarawak

The person approved by the Director of Forest,

Sarawak 51.

The Exporter

Goods falling under headings/sub-headings 01.02, 01.04, 0106.41 900 ,

Seksyen 0106

49 900, 0106.90 900,

Seksyen 03

01, 03.02, 03.03, 03.04,

Seksyen 0408

11 000, 0408.19 000,

Seksyen 0801

21 000, 0801.22 000,

Seksyen 0804

40 000, 08.05, 08.09,

Seksyen 0901

90 100, 23.01, 23.02,

Seksyen 23

03, 2305.00 000, 23.06,

Seksyen 2307

00 000, 23.08, 6801.00 000, 68.02, 6803.00, 68.07,

Seksyen 6808

00 100, 6811.40 210,

Seksyen 6811

40 220, 6811.40 290,

(i)

(ii)

That the goods are used for manufacturing purposes or consumed locally in Labuan;

that the goods are not exported from Labuan in the same state as they were transported from the Principal Customs Area

The Exporter

33

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

Principal Customs Area to

Labuan

Seksyen 52

(i)

(ii)

(iii)

Malaysia Marine and Heavy

Engineering Sdn.

Bhd.;

MARA Shipyard and Engineering

(Terengganu)

Sdn. Bhd.;

Bona fide ship and boat builders and repairers as approved by the

Secretary General to the Treasury

Materials and equipment used directly for the construction or repairing of vessels

(i)

(ii)

(iii)

(iv)

That the goods have been approved by the Secretary

General to the Treasury and are imported or purchased from a warehouse licensed under sections 65 or 65A of the Act by the said companies, builders or repairers;

that the goods are used solely and directly in the construction or repairing of vessels by the said companies, builders or repairers at their premises or at such other places as approved by the

Director

General and that such goods are stocked at the said premises under such conditions as may be imposed by the Director General;

that the goods shall not be sold or otherwise disposed of except after payment of customs duty;

that the said companies, builders or repairers shall keep such account, as required by

The person approved by the Director General

34

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(v)

the Director General, of goods imported or purchased from a warehouse licensed under sections 65 or 65A of the Act, and used, and shall furnish not later than the 10th of each month to the Treasury and

Customs a return in such form and manner as the Director

General may prescribe;

that if any question arises as to whether any particular goods are or are not included in the class of goods subject to exemption, such question shall be decided by the Director

General

Seksyen 53

The Exporter

Palm oil produced in Sabah or Sarawak falling under subheadings 1511.10 000

and 1511.90 990 of the prevailing Customs Duties

Order

(i)

(ii)

That the exporter pays export duty at 70% of the current rate specified in the prevailing

Customs Duties Order;

that the palm oil is exported direct from Sabah or Sarawak to a place outside Malaysia

The Exporter

35

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 54.

Manufacturer licensed under section 65/65A of the Customs Act 1967

Machinery and equipment including accessories and spare parts used directly in the manufacture of finished goods in a licensed manufacturing warehouse

(i)

(ii)

(iii)

(iv)

(v)

(vi)

That the goods belong to a category that has been approved by the

Director

General;

that the goods are new and unused;

that the goods are used directly in the manufacture of finished goods at the licensed manufacturing warehouse;

that in the case used goods the written approval of the

Ministry of Trade and Industry is submitted at the time of import showing that there is no objection to the granting of duty exemption;

that the goods are stored at all times at the licensed manufacturing warehouse;

that the goods are not sold, transferred, exported or taken out of the licensed manufacturing warehouse without the approval of the

Director General;

The Manufacturer

36

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(vii)

(viii)

that the manufacturer keeps such records of the goods at the licensed manufacturing warehouse as directed by the proper officer of customs;

any other conditions for the proper use and safe custody of the goods as imposed by the

Director General

Seksyen 55

The Exporter

Goods used directly in the manufacture of finished goods in a Free Industrial

Zone

(i)

(ii)

That the goods are used directly in the manufacture of finished goods in the Free

Industrial Zone;

that the goods are not removed for export to a country outside

Malaysia

The manufacturer in the

Free Industrial Zone 56.

The Exporter

All goods exported to a Free

Zone

(i)

(ii)

That the goods are consumed in the Free Zone;

that the goods are not removed for export to a country outside

Malaysia

Certificate not required 57.

The Importer

Empty containers including bottles, drums, cylinders and other reusable packaging material exported and subsequently reimported

(i)

That a notice is given at the time of export that the reusable packaging material will be reimported;

The Importer

37

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

that the proper officer of customs is satisfied that they are being returned to Malaysia after having been exported containing the goods

Seksyen 58

The Exporter

Rattans and canes, whole, falling under subheading 1401.20 100 of the prevailing Customs Duties

Order exported from Sabah and Sarawak

(i)

(ii)

That the exporter pays export duty at RM1.35 per kg for manau;

that the exporter pays export duty at RM0.25 per kg for other than manau

The Exporter

Seksyen 59

The Exporter

Rattans, split, falling under subheadings 1401.20 210,

Seksyen 1401

20 290, 1401.20 300

and 1401.20 900 of the prevailing Customs Duties

Order exported from Sabah and Sarawak

That the exporter pays export duty at

RM0.125 per kg

The Exporter

Seksyen 60

Any bona fide manufacturer

Rubber thread falling under subheadings 4007.00 000,

Seksyen 5604

10 000 and 5604.90 200 of the prevailing Customs Duties

Order

(i)

(ii)

(iii)

That the goods are manufactured in the free industrial zone or warehouse licensed under section 65A of the Act;

that the importer pays import duty at 3%;

that the goods are imported

The Manufacturer

38

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

(v)

from the free trade zone or obtained from a warehouse licensed under section 65A of the Act;

that the goods are used in the manufacture of other goods;

that the importer keeps proper records of the use of the goods as directed by the proper officer of customs

Seksyen 61

Any batik manufacturer

(i)

(ii)

White fabrics of silk, rayon and voile;

white cotton fabrics

(i)

(ii)

(iii)

That the manufacturer is approved by the

Director

General under the Sales Tax Act 1972;

that the fabrics are imported solely for the use in the manufacture of batik;

that the importer keeps proper records or account of the goods and such records or accounts shall be made available for inspection by the proper officer of customs

The person approved by the Director General 62.

(i)

Koperasi

Serbaguna

Pembatik

Kelantan Bhd.;

(i)

(ii)

White fabrics of silk, rayon and voile;

white cotton fabrics

(i)

That the fabrics are imported by the persons exempted or are acquired from persons storing the fabrics in a licensed

The person approved by the Director General

39

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

(iii)

(iv)

(v)

Syarikat

Bekalan

Pembatik Sdn.

Bhd.;

STR Sdn. Bhd.;

Syarikat Usaha

Desa

Terengganu

Sdn. Bhd.;

Batik Malaysia

Bhd.

(ii)

(iii)

warehouse;

that the fabrics are for sale or supply to person exempted under item 61 of Part I of this

Schedule;

that the importer keeps proper records or accounts of the goods and such records or accounts shall be made available for inspection by the proper officer of customs

Seksyen 63

Any person

(i)

(ii)

Goods sold or otherwise disposed of to any person by any Federal or State

Government

Department;

goods mentioned in

(i)

above subsequently sold or otherwise disposed of to any other person

That the first sale or disposal other than by way of sale has been sanctioned in writing by the head of department concerned

Certificate not required

40

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 64.

Asean Bintulu Fertilizer

Sdn. Bhd.

Materials and machinery/

equipment (including spare parts) used directly for the manufacture of ammonia and urea

(i)

(ii)

(iii)

(iv)

(v)

That the materials and machinery/

equipment have been approved by the Secretary

General to the Treasury and are imported by the said Company;

that the materials and machinery/ equipment are used in the manufacture of ammonia and urea by the said Company and at the said Company's premises;

that the materials and machinery/ equipment shall not be sold or otherwise disposed of except as sanctioned by the

Secretary

General to the

Treasury;

that the materials and machinery/

equipment are stocked at the

Company's premises under such conditions as may be imposed by the

Director General;

that the said Company shall keep such account of the materials and machinery/

equipment imported and used, as required by the Director

The person approved by the Director General

41

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(vi)

General;

that the said Company shall furnish not later than the 10th of each month to the Treasury and Customs a return in such form and manner as the

Secretary

General to the

Treasury may prescribe

Seksyen 65

Malaysian Helicopter

Services Berhad

Spare parts for helicopter and aircraft

(i)

(ii)

That the goods are imported solely to be used in a helicopter or an aircraft belonging to

Malaysian Helicopter Services

Berhad;

that the said Company shall keep such account of the spare parts imported and used, as may be required by the Director

General

The person approved by the Director General 66.

(i)

(ii)

(iii)

Exxon

Mobil

Exploration and

Production

Malaysia Inc.;

Sabah

Shell

Petroleum Co.;

Sarawak

Shell

Berhad;

Materials and equipment used directly for petroleum and gas upstream operations

(i)

(ii)

That the materials and equipment to be obtained by the said Companies or Corporations for their use have been approved by the

Secretary

General to the Treasury;

that the materials and equipment are used solely and directly in petroleum upstream

The person approved by the Director General

42

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

Petronas

Carigali

Sdn.

Bhd.;

JX Nippon Oil &

Gas Exploration

(Malaysia)

Limited;

Talisman

Malaysia

Limited;

Petrofac

(Malaysia - PM

304) Limited;

Murphy Sarawak

Oil Co. Ltd.;

Murphy

Sabah

Oil Co. Ltd.;

Syarikat

Newfield

Peninsular

Malaysia Inc.;

Syarikat

Newfield

Sarawak

(iii)

(iv)

(v)

(vi)

operations which includes exploration, drilling and production;

that the materials and equipment are obtained from

Asian Supply Base Sdn. Bhd. at

Rancha-Rancha,

Labuan and those licensed under sections 65

and 65A of the Customs Act 1967;

that, for the materials and equipment which cannot be acquired from depots mentioned in condition (iii), approval of the Director General shall be obtained in order to acquire them from other sources;

that the materials and equipment shall not be sold or otherwise disposed to except as sanctioned by the

Director

General;

that the

Companies or

Corporations shall keep such account of the materials and equipment imported and used as may be required by the

43

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(xii)

(xiii)

(xiv)

(xv)

Malaysia Inc.;

PCPP Operating

Company

Sdn.

Bhd.;

Kebabangan

Petroleum

Operating

Company

Sdn

Bhd.;

TOTAL E & P

Malaysia

Lundin Malaysia

B.V.

Director General

Seksyen 67

(i)

(ii)

(iii)

(iv)

Malaysia Marine and

Heavy

Engineering Sdn.

Bhd.;

Bredero

Shaw

(Malaysia) Sdn.

Berhad;

Boustead

Penang Shipyard

Sdn. Bhd.;

Wasco Coatings

Raw materials and components used directly for the production of the following finished products―

(i)

living quarters/

accommodation modules;

(ii)

production modules and all other modules;

(iii)

jacket structures

(i)

(ii)

(iii)

That the raw materials and components imported by the said

Company shall be as approved by the

Secretary

General to the Treasury;

that the said goods are used directly in the production activity at the said Company's premises or at such other places as approved by the Director

General;

that the said goods shall not be

The person approved by the Director General

44

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(v)

(vi)

(vii)

(viii)

Malaysia

Sdn.

Bhd.;

THHE

Fabricators Sdn.

Bhd.;

Syarikat

Perbadanan

Urusan

Kejuruteraan dan Limbungan

Brooke (Brooke

Dockyard &

Engineering

Works

Corporation)

Kuching,

Sarawak;

Syarikat

Kencana HL Sdn.

Bhd.;

Sime Darby

Engineering

Sdn.Bhd.

including vent boom, flareboom, helideck, conductors and piles;

(iv)

mooring system;

(v)

pipe coating

(iv)

(v)

(vi)

(vii)

(viii)

sold or otherwise disposed of except as sanctioned by the

Director General;

that the said goods are stocked at the said Company's premises under such conditions as may be imposed by the

Director

General;

that the said Company shall keep such accounts of the raw materials and components imported and used, as required by the Director General;

that the said company shall furnish not later than the 10th of each month to the Treasury and Customs a return in such form and manner as the

Director may prescribed;

that if any question arises as to whether any particular goods are or are not included in the class of goods subject to exemption, such question shall be decided by the Secretary

General to the Treasury;

that upon claiming exemption,

45

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by the Company shall furnish the original document issued by the

Up Stream Petroleum Company to confirm that it has acquired the contract from the said

Company, together with the list of raw materials and components required under the said contract

Seksyen 68

Perbadanan Perwira

Niaga Malaysia

(PERNAMA)

Goods approved for sale in any PERNAMA establishment

(i)

(ii)

That the goods have been approved by the

Secretary

General to the Treasury;

that the goods are imported or acquired by PERNAMA from a warehouse licensed under section 65 of the Customs Act 1967 on account of and to be sold to―

(a)

any members of the

Malaysian

Armed

Forces (including the spouses of any serving members but excluding civilian staff working in the Malaysian Armed

Forces) serving on full pay or on account of and to be sold to members of the

The person approved by the Director General

46

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iii)

(iv)

(v)

Malaysian

Volunteer

Armed Forces called out for continuous training;

(b)

any retired members of the Malaysian Armed

Forces or Malaysian

Volunteer

Armed

Forces;

that the goods so exempted from customs duties are stored at the premises of PERNAMA under such conditions as may be imposed by the

Director

General;

that PERNAMA shall keep such records or accounts of the goods imported and sold, as may be required by the

Director

General;

that PERNAMA shall not sell more than one unit of each of the following goods to any person eligible for such exemption within a period of three years from the date of such sale―

47

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(vi)

(vii)

(i)

video cassette recorder or video disc player;

(ii)

hi-fi set;

(iii)

freezer;

(iv)

clothes dryer;

(v)

pressure cooker;

(vi)

oven or ovenette;

(vii)

vacuum cleaner or floor polisher;

(viii)

lawn mower or grass cutter;

that PERNAMA shall submit to the State Director of Customs a half-yearly return in such form and manner as the Director

General may require, not later than the 15th day of the following month, furnishing an account of goods imported and sold;

that PERNAMA shall pay the customs duties on goods found to be deficient in quantity or not accounted for in its stock or records

Seksyen 69

The Importer

Sample of all goods taken by proper officer of customs in accordance with Section 104

of the Customs Act 1967

(i)

That appropriate endorsement is made by the proper officer of customs on the relevant import declaration;

Certificate not required

48

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

that the samples taken shall be disposed of in such manner as the Director General shall direct

Seksyen 70

The Importer

Goods imported for the purpose of evaluation or testing

(i)

(ii)

(iii)

That it is shown to the satisfaction of the

Director

General that such goods are imported solely for the purpose of evaluation or testing by a

Federal or State Government

Department or a Statutory body;

that every application for exemption is accompanied by a certificate from the head of the relevant department or statutory body certifying that the goods are imported solely for evaluation or testing;

that after evaluation or testing, as the case may be, such goods shall be disposed of in such manner as the Director General shall direct

The Importer 71.

The Importer

Goods falling under subheadings 0305.71 000,

Seksyen 0305

72 190, 0407.29 100,

Seksyen 0407

90 200, 0712.31 000

(i)

That the goods are imported through Malaysian ports and airports;

The Importer

49

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by and 0712.39 900 of the prevailing Customs Duties

Order

(ii)

that the importer pays 75% of the import duty payable on the goods

Seksyen 72

The Importer

Goods falling under subheadings 0305.59 190,

Seksyen 0305

69 300, 0305.72 919,

(i)

(ii)

That the goods are imported through Malaysian ports and airports;

that the importer pays 50% of the import duty payable on the goods

The Importer 73.

The Importer

Empty containers including bottles, drums, flexibags and cylinders imported for the purpose of refilling with goods and subsequently re-exported

(i)

(ii)

That the containers are identified to the satisfaction of the proper officer of customs;

that the importer keeps proper records of the containers imported and exported as required by the Director General

The Importer 74.

The Importer

Filled containers including bottles, drums, flexibags and cylinders, on their second and subsequent importation in the case of foreign manufactured containers, imported with their contents intended for local use and subsequently re-exported empty

(i)

(ii)

That the importer pays import duty only on the contents;

that the containers are identified to the satisfaction of the proper officer of customs

The Importer

50

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 75.

The Importer

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

(xii)

(xiii)

(xiv)

(xv)

(xvi)

Bird's eggs;

cement;

marble;

ikan bilis;

coconuts;

coffee powder;

fruits;

honey;

sugar cane;

vegetables;

poultry;

wood charcoal;

kayu bakau;

handicraft;

whetstones;

eggs;

That it is proved to the satisfaction of the Director General that―

(i)

the goods are of Langkawi origin;

(ii)

the goods are imported direct from Langkawi

(i)

(ii)

The Importer;

certificate not required if imported by bona fide traveller

51

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(xvii)

(xviii)

(xix)

(xx)

(xxi)

copra;

sawn rubberwood;

air gamat;

makjun gamat;

gamat herbal pills 76.

The Importer

All imported gifts

(i)

(ii)

(iii)

That the gifts are meant for any

Federal or State Government

Department or a Statutory

Body;

that the gifts will be used solely by the

Government

Department or Statutory Body concerned and are not sold or otherwise disposed of to members of the public except as sanctioned in writing by the head of department or statutory body concerned;

that every application for exemption is accompanied by a certificate from the head of the relevant department or statutory body that the gifts are imported by him or authorised to be imported on his behalf

The head of the department or such other officer nominated by him as the

Director General may approve

52

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by and are given to his department or statutory body gratis 77.

The Exporter

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

Live poultry;

fish;

bird's eggs;

live animals of the bovine species;

fruits;

animal feed;

budded rubber stumps;

seeding rubber stumps;

rubber budwood;

rotan

(i)

(ii)

That the goods are exported to

Langkawi;

that the goods are not for re-export

(i)

(ii)

The Exporter;

certificate not required if exported by bona fide traveller

53

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 78.

Higher Education

Institution Established under Universities and

University Colleges Act 1971 [Act 30] or

Universiti Teknologi

MARA Act 1976 [Act 173]

All goods excluding motor cars

(i)

(ii)

(iii)

That the goods are imported by the University or University

College concerned;

that they are used by the

University or

University

College concerned for its own activities;

that they are not sold except after payment of customs duty

The Head of the University,

University College or any other officer nominated by him as the Director General may approve 79.

The Importer

All goods excluding motor cars

(i)

(ii)

(iii)

That the goods are imported for supply to any University or

University College appearing in column (2) of item 78 of this

Order;

that they will be used by the

University or

University

College concerned for its own activities;

that every application for exemption is accompanied by a certificate from the Head of such relevant University or

University College that the goods are authorised to be imported on his behalf and are for supply to his University or

University College at a price exclusive of customs duty as in

The Head of the University,

University College or any other officer nominated by him as the Director General may approve

54

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by accordance with the terms of contract 80.

The Importer

Production samples

(i)

(ii)

(iii)

(iv)

(v)

That it is shown to the satisfaction of the Director

General that the goods are imported solely as a production sample for the purpose of manufacturing;

that the said goods shall not be sold or otherwise disposed of except in such manner as the

Director

General may determine;

that the said goods must be re-exported within one year from the date of import or such further period as the Director

General may approve or dispose of in such manner as the Director may determine;

that written authorisation for their import from the Director

General is produced to the proper officer of customs;

that in issuing such authorisation the

Director

General may impose such other

The Importer

55

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by conditions as he may deem necessary

Seksyen 81

The Exporter

Palm kernel oil produced in

Sabah or Sarawak falling under subheading 1513.21 100 of the prevailing Customs Duties

Order

(i)

(ii)

That the exporter pays export duty at 70% of the current rate specified in the prevailing

Customs Duties Order;

that the palm kernel oil is exported direct from Sabah or

Sarawak to a place outside

Malaysia

The Exporter 82.

The Importer

Duty paid goods exported and subsequently reimported

(i)

(ii)

(iii)

(iv)

That the goods are identified to the satisfaction of the proper officer of customs;

that the goods are reimported within one year from the date of export, or such period as the

Director General may approve;

that no new parts have been added to the goods at the time of reimport;

that no claim to drawback under the Customs Act 1967

has been made on the goods at the time of export

The Importer

56

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 83.

The Owner

One motor vehicle falling under headings 87.03 and 87.11 of the prevailing

Customs Duties Order imported from all countries, including Labuan and

Langkawi

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

That the motor vehicles are identified to the satisfaction of the proper officer of the customs;

that the motor vehicle was assembled in the Principal

Customs Area;

that the said motor vehicle is for personal use and not for commercial use;

that the motor vehicle has been registered in the owner's name in the said country for a period of not less than 6 months;

that the owner of the motor vehicle has transferred his residence from the said country to the

Principal

Customs Area;

that the owner of the vehicle has been a resident in the said country for more than one year;

that the owner will not dispose of the said motor vehicle within 6 months from the date of

The Owner

57

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by importation

Seksyen 84

Manufacturers licensed under section 65/65A of the Customs Act 1967

Raw materials or components used directly in the manufacture of finished or semi-finished goods in premises of manufacturers undertaking subcontract work in the Principal

Customs Area

(i)

(ii)

(iii)

(iv)

That the goods belong to a category that has been approved by the

Director

General;

that prior approval of the

Director

General must be obtained by the said manufacturer licensed under section 65/65A of the Customs

Act 1967;

that the manufacturer licensed under section 65/65A of the

Customs Act 1967 keeps such accounts of the issue of the raw materials or components and receipt of the finished or semi-finished goods to and from the subcontractor;

that the said manufacturer licensed under section 65/65A of the Customs Act 1967 shall furnish not later than the 10th of each month to the Customs a return in such form and manner as the Director General may prescribe;

The person approved by the Director General

58

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(v)

(vi)

that the security as determined by the Director General is furnished to Customs for the return of the finished or semi-finished goods to the said manufacturer licensed under section 65/65A of the Customs

Act 1967;

that in issuing such approval the

Director

General may impose such conditions as he may deem necessary

Seksyen 85

Manufacturer in the

Free Industrial Zone

Raw materials or components used directly in the manufacture of finished or semi-finished goods in premises of manufacturers undertaking subcontract work in the Principal

Customs Area

(i)

(ii)

(iii)

That the goods belong to a category that has been approved by the

Director

General;

that prior approval of the

Director

General must be obtained by the said manufacturer in the

Free

Industrial

Zone on every occasion that the goods are to be subcontracted;

that the manufacturer in the

Free Industrial Zone keeps such accounts of the issue of the raw materials or components and receipt of the

The person approved by the Director General

59

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

(v)

(vi)

finished or semi-finished goods to and from the subcontractor;

that the said manufacturer in the Free Industrial Zone shall furnish not later than the 10th of each month to the Customs a return in such form and manner as the Director General may prescribe;

that the security as determined by the Director General is furnished to the Customs for the return of the finished or semi-finished goods to the said manufacturer in the

Free

Industrial Zone;

that in issuing such approval the

Director

General may impose such conditions as he may deem necessary

Seksyen 86

The Importer

Articles and accessories as listed below―

That the proper officer of customs is satisfied that the goods are solely used for horse riding and for the maintenance of horses

The Importer

(i)

(ii)

(iii)

riding gloves;

riding caps;

jodhpurs;

60

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

windsuckers;

stirrups;

hoof picks;

girth;

fly veils;

halters;

martingales;

saddle stand

Seksyen 87

The Importer

(i)

Motorcycle electrical parts, as listed below―

(a)

main switch assembly assy;

(b)

speedometer assy;

(c)

tachometer assy;

(d)

pilot lamps

(i)

(ii)

That every application for exemption is accompanied by a

"Certificate of Eligibility" issued by the ASEAN Secretariat, which is endorsed by the Secretary

General of the ASEAN and the

Chairman of the ASEAN Senior

Economic

Officials

Meeting

(SEOM);

that the importer pays 10% of the import duty payable on the goods

The Importer

61

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by assy;

(e)

stop switch;

(f)

head light assy;

(g)

horn;

(h)

flasher;

(i)

relay assy;

(j)

audio Pilot assy;

(k)

wire harness;

(l)

ignition coil assy;

(m)

fuel gauge hose;

(n)

rectifier regulator assy;

(o)

regulator assy;

(p)

rectifier assy

62

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

(iii)

(iv)

(v)

and CDI unit assy;

(q)

liner holder assy;

(r)

switch handle assy soya sauce powder;

breakfast cereals;

non-dairy creamer;

soya based powder, in bulk or in retail pack

Seksyen 88

The Malaysia-Thailand

Joint Authority (MTJA)

Materials and equipment used directly in the Joint

Development Area (JDA)

(i)

(ii)

(iii)

That the materials and equipment are imported by the

MTJA or any person authorised by the MTJA;

that the materials and equipment have been approved by the Joint Customs Committee

(JCC);

that the materials and equipment are obtained from bonded premises operating in

The person approved by the Joint Customs

Committee

63

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

(v)

(vi)

specified Supply Bases;

that the materials and equipment should not be sold or otherwise disposed of except as sanctioned by the JCC;

that the

MTJA and its contractors keep such accounts of the materials and equipment imported and used, as required by the JCC;

that if the materials and equipment cannot be obtained from bonded premises operating in specified Supply

Bases as required in condition

(iii)

, approval from the JCC shall be obtained to acquire them from other sources

Seksyen 89

The Importer

All goods

(i)

(ii)

That the goods are imported for use or consumption in the Joint

Development Area (JDA);

that the importer pays 50% of the prevailing import duty

The person approved by the Joint Customs

Committee

64

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 90.

The Malaysia-Thailand

Joint Authority (MTJA)

Crude petroleum falling under heading 27.09 of the prevailing Customs Duties

Order

(i)

(ii)

(iii)

(iv)

That the crude petroleum is produced in and exported from the Joint Development Area

(JDA);

that the contractor with the

MTJA are exempted from payment of export duty on crude petroleum and condensates produced in and exported from the

JDA to

Malaysia and Thailand;

that the contractor with the

MTJA are exempted from payment of export duty in excess of 5%

on crude petroleum and condensates produced in and exported from the JDA to countries outside

Malaysia and Thailand;

that the MTJA is exempted from payment of export duty on crude petroleum and condensates produced in and exported from the JDA

The person approved by the Joint Customs

Committee

Seksyen 91

Any person approved by the Director General

Goods manufactured in a premise licensed under

Section 65A of the Customs

Act 1967 for export

(i)

That the goods shall be exported within 6 months from the date of purchase;

The person approved by the Director General

65

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

(iii)

(iv)

(v)

that the goods shall be kept in a premise approved by the

Director General and shall not be sold or disposed of in

Malaysia ;

that the person approved shall keep records or accounts of the goods purchased and that such records and accounts be made available for inspection by an officer of customs at any time;

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

that if the goods are not exported within 6 months from the date of purchase, the person approved shall be liable to pay all the customs duties on the goods not exported

Seksyen 92

Manufacturer in the

Principal Customs Area

All goods exported to a Free

Industrial Zone or moved to a manufacturing warehouse licensed under Section 65/65A of the Customs Act 1967 for subcontract work and subsequently reimported or returned

(i)

(ii)

That prior approval of the

Director

General must be obtained by the manufacturer;

that the goods belong to a category that has been approved by the Director General;

The Manufacturer

66

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iii)

(iv)

(v)

(vi)

that the said goods are exported/moved and reimported/moved by the same route;

that the said manufacturer keeps such accounts of the issue of the raw materials or components and receipt of the finished or semi-finished goods to and from the subcontractor;

that the said manufacturer shall furnish not later than the 10th of each month to the Customs a return in such form and manner as the Director General may prescribe;

that in issuing such approval the

Director General may impose such conditions as he may deem necessary

Seksyen 93

Any person importing goods using air courier service

All goods excluding cigarettes, tobacco and intoxicating liquor

(i)

That the goods are imported by any person using air courier service through the following international airports―

(a)

Kuala

Lumpur

International

Airport;

Certificate not required

67

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

(b)

Bayan

Lepas

(Penang);

(c)

Senai (Johor Bahru);

(d)

Kota Kinabalu;

(e)

Kuching;

(f)

Subang that the goods imported are of a total value not exceeding

RM500.00 per consignment

Seksyen 94

Persatuan Nelayan

Kebangsaan (NEKMAT)

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

Trammel gill net;

outboard engine;

marine engine

(7.5kW to 40kW);

echo-sounder;

sonar;

Geographical

Positioning

System(GPS);

other electronic

(i)

(ii)

(iii)

That prior confirmation is obtained from the Malaysian

Industrial

Development

Authority (MIDA) that the goods are not locally produced or manufactured;

that the person approved in column (2) shall keep records or accounts of the goods purchased and that such records or accounts be made available for inspection by an officer of customs at any time;

that the person approved in

The person approved by

Director General

68

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by apparatus for use in fishing boats

(iv)

column (2) shall pay all the duties on any goods that cannot be accounted for;

that the person approved in column (2) shall comply with any other conditions that the

Director General may impose from time to time

Seksyen 95

The Importer

Parts of garments under subheadings 6117.90 000

and 6217.90 000 of the prevailing Customs Duties

Order

(i)

(ii)

(iii)

That the importer is licensed to carry out trading business;

that the FOB value of the goods imported is

RM200.00

and above per unit;

that the goods are subject to any other conditions that the

Director General may impose

The Importer 96.

The Importer

Vintage cars

(i)

(ii)

That the vintage cars are manufactured before the year 1941;

that the importer pays customs duty at a flat rate of RM1,000.00

per unit

The Importer

69

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 97.

The Importer

Sports footwear classified under subheading 6402.19.000 of the prevailing Customs Duties

Order fitted with spikes, studs, bars and etc.

That the proper officer of custom is satisfied that the goods are solely used for sport

The Importer

Seksyen 98

The Importer

(i)

video conferencing system comprising of the following components―

(a)

set top box

(codec unit);

(b)

ISDN receiver;

(c)

camera;

(d)

microphone;

(e)

remote control;

(f)

custom made adapter and power supply unit complete with cables and wires falling under

That the video or audio conferencing system is imported in one consignment

The Importer

70

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

subheadings 8517.62 610 and 8517.69 900 of the prevailing Customs

Duties Order audio conferencing system comprising of the following components―

(a)

base unit;

(b)

maximum of two extension microphones;

(c)

remote control;

(d)

custom made adapter and power supply unit complete with cables and wires falling under subheadings 8517.18 000, 8517.69 100 and 8517.69 900

of the prevailing

71

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

Customs Duties Order 99.

AirAsia Berhad

Spare parts and equipment for aircraft

(i)

(ii)

That the goods are imported solely to be used in aircraft of

AirAsia Berhad;

that the goods shall be subject to such conditions as the Director

General may impose

The person approved by the Director General 100.

The Importer

Goods falling under subheadings 7206.10 900,

Seksyen 7207

20 900, 7213.10 000,

Seksyen 7213

20 000, 7213.91 000,

Seksyen 7214

10 290, 7214.10 910,

Seksyen 7215

10 900, 7215.50 210 7215.50 290, 7215.50 910,

Seksyen 7216

22 000, 7216.32 000,

Seksyen 7218

99 000, 7221.00 000,

Seksyen 7222

11 000, 7222.20 100,

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 7224.10 000, 7224.90 000,

Seksyen 7228

70 110, 7228.70 190

and 7228.70 200 of the prevailing Customs Duties

Order

Seksyen 101

The Importer

Goods falling under subheadings 2523.29 900

and 2523.90 000 of the prevailing Customs Duties

Order

That the goods are used for construction industry

The Importer 102.

AirAsia X Sdn. Bhd.

Ground equipment, instructional materials and training aids

(i)

(ii)

That the goods are imported solely to be used either as ground equipment within the limits of any airport in connection with the establishment or maintenance of an international or domestic service operated by the airline, or as instructional material and training aids for use in connection with technical training of ground and flight personnel required to establish and maintain such international or domestic service;

that the goods shall be subject to such conditions as the Director

General may deem fit to impose

The person approved by the Director General

73

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 103.

AirAsia X Sdn. Bhd.

Spare parts, equipment for aircraft and stores for air craft

(i)

(ii)

That the goods are imported solely to be used in the aircraft of

AirAsia X Sdn. Bhd.;

that the goods shall be subject to such conditions as the Director

General may deem fit to impose

The person approved by the Director General 104.

AirAsia X Sdn. Bhd.

All goods including intoxicating liquor, tobacco and cigarettes

(i)

(ii)

That the goods are imported solely to be used in the aircraft of

AirAsia X Sdn. Bhd.;

that the goods shall be subject to such conditions as the Director

General may deem fit to impose

The person approved by the Director General

74

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 105.

FireFly Sdn. Bhd.

Ground equipment, instructional materials and training aids

(i)

(ii)

That the goods are imported solely to be used either as ground equipment within the limits of any airport in connection with the establishment or maintenance of an international or domestic service operated by the airline, or as instructional material and training aids for use in connection with technical training of ground and flight personnel required to establish and maintain such international or domestic service;

that the goods shall be subject to such conditions as the Director

General may deem fit to impose

The person approved by the Director General 106.

FireFly Sdn. Bhd.

Spare parts, equipment for aircraft and stores for air craft

(i)

(ii)

That the goods are imported solely to be used in the aircraft of

FireFly Sdn. Bhd.;

that the goods shall be subject to such conditions as the Director

General may deem fit to impose

The person approved by the Director General

75

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 107.

The Importer

Goods falling under subheadings 0305.20 220,

Seksyen 0305

42 000, 0305.61 000,

Seksyen 0306

24 190, 1601.00 100,

Seksyen 1601

00 910, 1601.00 990,

Seksyen 1602

10 120, 1602.41 190,

Seksyen 1902

11 100, 1902.11 900,

Seksyen 1905

31 000, 1905.32 000,

Seksyen 2005

10 910, 2005.20 910,

Seksyen 2008

20 200, 2008.20 900,

Seksyen 2009

49 000, 2009.81 910,

Seksyen 2101

11 000, 2101.12 900,

Seksyen 2102

10 000, 2104.10 900,

Seksyen 2104

20 900, 2106.10 000,

Seksyen 2106

90 300, 2106.90 500,

-

Certificate not required

76

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

Seksyen 2106

90 600 and 2106.90 990

of the prevailing Customs Duties

Order

Seksyen 108

The Manufacturer

Goods falling under subheadings 0307.59 200,

Seksyen 0708

20 900, 1902.11 900.

Seksyen 1902

20 200, 1902.20 300,

Seksyen 2518

10 000, 2518.20 000,

Seksyen 2806

20 000, 2809.20 190,

Seksyen 2842

90 210, 2842.90 290,

Seksyen 3212

90 390, 3403.11 000,

Seksyen 3403

91 000, 3502.20 000,

Seksyen 4421

90 200, 5204.11 100,

Seksyen 5204

11 900, 5204.19 100,

Seksyen 5205

11 000, 5205.12 000,

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 5206.11 000, 5206.12 000,

Seksyen 5206

13 000, 5206.14 000,

Seksyen 5207

10 000, 5207.90 000,

Seksyen 5208

11 000, 5208.12 000,

Seksyen 5402

32 000, 5402.33 000,

Seksyen 5509

12 000, 5509.21 000,

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 5509.91 000, 5509.92 000,

Seksyen 5509

99 000, 5510.11 000,

Seksyen 5510

12 000, 5510.20 000,

Seksyen 7003

20 000, 7003.30 000,

Seksyen 7004

90 900, 7010.90 100,

Seksyen 8402

90 000, 8404.90 900,

Seksyen 8407

31 000, 8407.32 100,

Seksyen 8409

91 922, 8413.19 100,

Seksyen 8413

20 900, 8414.80 300,

Seksyen 8414

80 510, 8418.61 000,

Seksyen 8419

90 100, 8419.90 410,

Seksyen 8421

29 600, 8422.11 100,

Seksyen 8422

11 200, 8422.90 100,

Seksyen 8425

11 100, 8425.11 900,

Seksyen 8431

20 000, 8431.49 100,

Seksyen 8433

90 100, 8451.30 100,

Seksyen 8451

90 100, 8452.10 000,

Seksyen 8452

90 700, 8452.90 800,

Seksyen 8480

30 900, 8483.20 000,

Seksyen 8483

30 000, 8483.40 000,

Seksyen 8484

90 000, 8486.20 420,

Seksyen 8607

11 000, 8607.12 000,

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by prevailing Customs Duties

Order 109.

The Manufacturer

Goods falling under subheadings 7204.50 000,

Seksyen 7216

21 000, 7220.11 230,

Seksyen 7220

12 130, 7220.20 130,

Seksyen 7222

40 200, 7223.00 000,

Seksyen 7226

11 110, 7226.19 110,

Seksyen 7227

10 000, 7227.20 000,

Seksyen 7228

30 100, 7228.40 100,

Seksyen 7229

20 000, 7229.90 200,

Seksyen 7301

20 000, 7302.10 000,

Seksyen 7302

90 100, 7304.11 000,

Seksyen 7304

22 000, 7304.29 000,

Seksyen 7307

11 000, 7307.21 100,

(i)

(ii)

That the manufacturer is licensed under the Industrial

Co-ordination

Act 1975,

Customs Act 1967, Sales Tax

Act 1972 or Excise Act 1976;

that every application for exemption is accompanied by a mill certificate from the manufacturer

The Manufacturer

80

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 7307.22 900, 7307.23 100,

Seksyen 7307

23 900, 7307.29 100,

Seksyen 7308

20 000, 7308.30 000,

Seksyen 7309

00 100, 7309.00 900,

Seksyen 7310

10 200, 7310.10 900,

Seksyen 7311

00 990, 7314.12 000,

Seksyen 7314

14 000, 7314.19 000,

Seksyen 7315

11 200, 7315.11 990,

Seksyen 7515

90 900, 7316.00 000,

Seksyen 7321

81 100, 7321.81 900,

Seksyen 7323

91 100, 7323.92 000,

Seksyen 7324

21 100, 7324.21 900,

81

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 7324.29 100, 7324.29 900,

Seksyen 7324

90 890, 7324.90 920,

Seksyen 7325

10 100, 7325.10 900,

Seksyen 7326

20 900, 7326.90 110,

Seksyen 7412

20 200, 7612.10 000,

Seksyen 7905

00 100, 8302.10 000,

Seksyen 8302

20 900, 8302.30 100,

Seksyen 110

The Importer

Goods falling under subheadings 7319.40 000

(safety pins only),

Seksyen 7321

11 000, 7321.12 000,

Seksyen 7324

10 100 and 7326.90 200 of the prevailing Customs Duties

Order

-

The Importer

82

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 111.

AirAsia Berhad

Ground equipment, instructional materials and training aids

(i)

(ii)

That the goods are imported solely to be used either as ground equipment within the limits of any airport in connection with the establishment or maintenance of an international or domestic service operated by the airline, or as instructional material and training aids for use in connection with the technical training of ground and flight personnel required to establish and maintain such international or domestic service;

that the goods shall be subject to such conditions as the

Director General may deem fit to impose

The person approved by the Director General 112.

AirAsia Berhad

All goods including intoxicating liquor, tobacco and cigarettes

(i)

(ii)

That the goods are imported solely to be used or for sale by and in the aircraft of AirAsia

Berhad in its international flights;

that the goods shall be subject to such conditions as the

Director General may deem fit to impose

The person approved by the Director General

83

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by 113.

Petroliam Nasional

Berhad (PETRONAS) or any companies authorized by

PETRONAS and approved by the

Director General of

Customs

(i)

(ii)

(iii)

Machinery, equipment, feedstock tanks, finish products tanks and spare parts used directly for the construction and maintenance of the plants in the RAPID complex;

materials used directly for the construction and maintenance of plants in the RAPID complex;

safety and environmental protection equipment used for the refinery and petrochemical plants

(i)

(ii)

(iii)

(iv)

That the goods are imported by the said Companies as approved by the Director

General;

that the goods shall not be sold or otherwise disposed of except after the payment of customs duty;

that the said Company shall keep such account of the goods imported and used, as required by the

Director

General;

that the said Company shall furnish every three months to the Director General a return in such form and manner as the Director General may prescribe

The persons approved by the Director General 114.

Petroliam Nasional

Berhad (PETRONAS) or any companies authorized by

PETRONAS and approved by the

Director General of

Customs

Raw materials and consumable items used directly in the production activities of plants in the

RAPID complex

(i)

(ii)

That the goods are imported by the said Companies as approved by the Director

General;

that the goods shall not be sold or otherwise disposed of except after the payment of

The persons approved by the Director General

84

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iii)

(iv)

customs duty;

that the said Company shall keep such account of the goods imported and used, as required by the

Director

General;

that the said Company shall furnish every three months to the Director General a return in such form and manner as the Director General may prescribe

Seksyen 115

Any manufacturer in

Principal Customs Area endorsed by MIDA

Machinery and equipment excluding spare parts and consumables

(i)

(ii)

(iii)

(iv)

That the goods belong to a category that has been approved by the Secretary

General of Treasury;

that the goods are imported or purchased from a Licensed

Manufacturing

Warehouse,

Bonded Warehouse and Free

Zones;

that the goods are new and unused;

that the goods are used directly in the manufacture of finished goods at the

The manufacturer

85

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(v)

(vi)

(vii)

(viii)

(ix)

approved manufacturers’

premises;

that the goods are placed at all times at the approved manufacturers’ premises;

that the goods are not sold, transferred, exported or taken out of the approved manufacturers’

premises without the approval of the

Director General of Customs;

that the manufacturer keeps such records of the goods at the approved manufacturers’

premises as directed by the proper officer of customs;

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

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

Director General of Customs subject to the following

86

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by conditions:

(a)

for the goods which are less than 10 years old from the date of import or purchase:

(1)

the manufacturer shall pay all duties based on the item description and the rate of duty as in the prevailing

Customs Duties Order and Sales Tax Order.

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

and

(2)

for goods to be sold as scraps as imposed by

Director

General of

Customs, the manufacturer shall pay the duties based on the rate of duty under the scraps tariff code

(if any);

(b)

for the goods that have

87

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(x)

(xi)

achieved economic lifespan of 10 years or more, the manufacturer is exempted from duty involved and is not required to pay back the duty which was exempted;

that if any question arise as to whether any particular goods are not included in the class of goods subject to exemption, such question shall be decided by the Director General of

Customs;

any other conditions imposed by the Director General of

Customs

Seksyen 116

Any company engaged in a hotel business endorsed by MIDA

Equipment or machinery as approved by the Secretary

General to the Treasury

(i)

(ii)

(iii)

That the goods are imported or purchased from a Licensed

Manufacturing

Warehouse,

Bonded Warehouse or Free

Zones;

that the goods are new and unused;

that the goods are used directly in the hotel business

The company engaged in a hotel business

88

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

(v)

(vi)

(vii)

(viii)

at the approved hotels’

premises;

that the goods are used at all times at the approved hotels’

premises;

that the goods are not sold, transferred, exported or taken out of the approved hotels’

premises without the approval of the Director General of

Customs;

that the company keeps such records of the goods as directed by the proper officer of customs;

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

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

Director General of Customs subject to the following conditions:

89

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(a)

for the goods which are less than 10 years old from the date of import or purchase:

(1)

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

Customs

Duties

Order and

Sales

Tax

Order.

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

(2)

for goods to be sold as scraps as imposed by Director General of

Customs, the company shall pay the duties based on the rate of duty under the scraps tariff code (if any);

(b)

for the goods that have

90

(1)

(2)

Persons Exempted

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ix)

(x)

achieved economic lifespan of 10 years or more, the company is exempted from duty involved and is not required to pay back the duty which was exempted;

that if any question arise as to whether any particular goods are not included in the class of goods subject to exemption, such question shall be decided by the Director General of

Customs;

any other conditions imposed by the Director General of

Customs

91

SIJIL DI BAWAH PERINTAH DUTI KASTAM (PENGECUALIAN) 2013

CERTIFICATE UNDER THE CUSTOMS DUTIES (EXEMPTION) ORDER 2013

Saya dengan ini mengesahkan bahawa barang yang diperihalkan di atas adalah

I hereby certify that the goods described above are

*diimport oleh/dieksport oleh/dibekalkan kepada

………………………………………

*imported by/exported by/are to be supplied to

……………………………………………………………………………………………………………………………………...

(Nama dan alamat orang atau badan bagi siapa pengecualian dituntut)

(Name and address of person or establishment in respect of whom exemption is claimed)

dan pengecualian daripada duti kastam adalah dituntut di bawah Butiran ………………………

and exemption from customs duty is claimed under Item

Perintah Duti Kastam (Pengecualian) 2013 tertakluk kepada syarat yang dinyatakan di dalamnya.

Customs Duties (Exemption) Order 2013 subject to the conditions therein specified.

Tandatangan……………………………………………….

Signature

Nama………………………………………………………….

Name

No. Kad Pengenalan ………………………………………

Identity Card No.

Pangkat…………………………………

Rank

Tarikh…………………….

Date

*Potong mana yang tidak berkenaan.

*Delete whichever is not applicable.

92

SIJIL DI BAWAH BUTIRAN 4 BAHAGIAN I JADUAL KEPADA PERINTAH DUTI KASTAM

(PENGECUALIAN) 2013

CERTIFICATE UNDER ITEM 4 PART I OF THE SCHEDULE TO THE CUSTOMS DUTIES

(EXEMPTION) ORDER 2013

Saya dengan ini mengesahkan bahawa barang yang diperihalkan di atas adalah

I hereby certify that the goods described above are

*diimport oleh Syarikat ……………..……………………………………………………………………………….

*imported by Syarikat bagi kegunaan Kementerian/Jabatan ……………………………………………………………………………

for the use of Ministry/Department dan pengecualian daripada duti kastam dituntut di bawah Butiran 4 Perintah Duti

Kastam and exemption from customs duty is claimed under Item 4 of the Customs Duties

(Pengecualian) 2013 dan Butiran 4 Perintah Cukai Jualan (Pengecualian) 2013 tertakluk

(Exemption) 2013 and Item 4 of the Sales Tax (Exemption) Order 2013 subject kepada syarat yang dinyatakan di dalamnya.

to the condition therein specified.

Seksyen 2

Saya juga mengaku bahawa pembelian barang tersebut adalah dibiaya oleh wang

I also certify that the purchase of the above goods are funded by the peruntukan Kementerian/Jabatan No. Vot ……………………………………………………………………..

Ministry’s/Department’s Vote No. ………………………………………………………………………………….

dan harga adalah tidak termasuk elemen duti dan cukai.

and the value does not include the duty and tax element.

93

Tandatangan……………………………………………….

Signature

Nama………………………………………………………….

Name

No. Kad Pengenalan ………………………………………

Identity Card No.

Pangkat………………………………………….

Rank

Tarikh…………………………………………………………

Date

94

SIJIL DI BAWAH BUTIRAN 48 BAHAGIAN I JADUAL KEPADA PERINTAH DUTI KASTAM

(PENGECUALIAN) 2013

CERTIFICATE UNDER ITEM 48 PART I OF THE SCHEDULE TO THE CUSTOMS DUTIES

(EXEMPTION) ORDER 2013

A—

Untuk dipenuhi dan ditandatangani oleh pengimport—

To be completed and signed by the importer—

Seksyen 1

Saya dengan ini mengesahkan bahawa saya ialah pengimport kereta yang dinyatakan di bawah ini dan kereta itu adalah diimport untuk kegunaan saya sendiri dan orang-orang dibawah tanggungan saya.

I hereby certify that I am the importer of the motor car described hereunder and that the motor car is imported for my personal use and that of my dependants.

Seksyen 2

Saya juga mengesahkan bahawa saya tidak mengimport sebarang kereta sebelum ini dan tidak menuntut pengecualian untuknya.

I also certify that I have not imported any motor car before nor have I claimed any exemption therefor.

Seksyen 3

Butir-butir kereta saya ialah seperti berikut:

Particulars of my motor car are as follows:

(a)

Buatan ……………………………………………… Jenis …………………………………………..

Make Type

(b)

Tahun dikilang ………………………………………

Year of manufacture

(c)

Tarikh dan tempat import ……………………………………………………………………………

Date and place of import

95

Tandatangan……………………………………………….

Signature

Nama………………………………………………………….

Name

No. Kad Pengenalan ………………………………………

Identity Card No.

Pangkat………………………………………….

Rank

Tarikh…………………………………………………………

Date

B—

Untuk dipenuhi dan ditandatangani oleh Pegawai Pemerintah Unit di mana pengimport bekerja—

To be completed and signed by the Commanding Officer of the Unit in which the importer is serving—

Tarikh …………………………………………………..

Date

Tandatangan ………………………………………....

Signature

Nama ………………………………………………………

Name

Jawatan …………………………………………………..

Position

Dibuat 19 Disember 2013

Made 19 December 2013

[3SULIT KE.HT(96)669/13-66 SK.16; Perb. 0.9060/18 Jld.28(SK.2)C; PN(PU2)338B/XVII]

DATO’ SERI HAJI AHMAD HUSNI MOHAMAD HANADZLAH

Menteri Kewangan Kedua/Second Minister of Finance

PERINTAH DUTI KASTAM (PENGECUALIAN) 2013

About this p.u. (a)

(1)

(2)

(1)

Bahagian I Jadual dikecualikan daripada pembayaran duti kastam ke atas barangan yang dinyatakan dalam ruang (3) tertakluk kepada syarat dalam ruang (4).

(a)

(b)

(2)

(1)

(2)

(1)

(2)

(a)

(b)

BAHAGIAN I/PART I

(1)

(2)

(3)

(4)

(5)

(i)

(ii)

(i)

(ii)

(1)

(2)

(3)

(4)

(5)

(iii)

(i)

(ii)

(iii)

(iv)

(1)

(2)

(3)

(4)

(5)

(i)

(ii)

(iii)

(i)

(ii)

(1)

(2)

(3)

(4)

(5)

(iii)

(iv)

(i)

(ii)

(iii)

(1)

(2)

(3)

(4)

(5)

(i)

(ii)

(iii)

(iv)

(1)

(2)

(3)

(4)

(5)

(i)

(ii)

(iii)

(i)

(ii)

(iii)

(iv)

(i)

(ii)

(a)

(b)