Seksyen 1
(2)
Perintah ini mula berkuat kuasa pada 1 Januari 2014.
Pengecualian daripada pembayaran duti eksais
/akn/my/act/pua/2013/379
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Quick answer
PERINTAH DUTI EKSAIS (PENGECUALIAN) 2013 is Malaysia P.U. (A), cited as P.U. (A) 379 2013, currently marked in force and first recorded in 2013.
Opening note
Perintah ini mula berkuat kuasa pada 1 Januari 2014.
Pengecualian daripada pembayaran duti eksais
Bahagian I
Pengecualian yang disebut dalam perenggan 2 hendaklah diberikan sepenuhnya berkenaan dengan barangan yang dinyatakan dalam ruang (3) Bahagian I Jadual melainkan jika diperuntukkan selainnya dalam syarat yang dinyatakan dalam ruang (4).
Masa apabila pengecualian berkuat kuasa
jika pengecualian itu tertakluk kepada pengemukaan suatu sijil, pada masa sijil itu diluluskan oleh pegawai eksais yang hak; dan 3
dalam hal barangan lain, apabila pegawai eksais yang hak membenarkan pelepasan barangan itu dari gudang berlesen atau premis berlesen.
Pembatalan
Perintah Duti Eksais (Pengecualian) 1977 [P.U. (A) 151/1977] dibatalkan.
4
EXCISE ACT 1976
EXCISE DUTIES (EXEMPTION) ORDER 2013
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 eksais yang hak.
Had pengecualian
Opening note
This Order comes into operation on 1 January 2014.
Exemption from payment of excise duty 2.
Subject to paragraph 3, the persons specified in column (2) of Part I of the
Schedule are exempted from the payment of excise duty on goods specified in column (3) subject to the conditions specified in column (4).
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 excise.
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 provided in the conditions specified in column (4).
Time when exemption operates 4.
The exemption from payment of duty on such goods will take effect—
where the exemption is subject to the production of certificate, at the time such certificate is approved by a proper officer of excise; and
5
in the case of other goods, when the proper officer of excise permits the release of the goods from the licensed warehouse or the licensed premises.
Revocation 5.
The Excise Duties (Exemption) Order 1977 [P.U. (A) 151/1977] is revoked.
6
JADUAL/SCHEDULE
Bahagian I
Persons exempted
Goods exempted
Conditions
Certificate to be signed by 1.
The Yang di-Pertuan
Agong
All goods
That it is proved to the satisfaction of the Director
General that the goods are imported or purchased from a licensed manufacturer or released from licensed warehouses or licensed premises for the personal or official use of the Yang di-Pertuan Agong
The
Comptroller 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 goods
That it is proved to the satisfaction of the
Director General that the goods are imported or purchased from a licensed manufacturer or released from licensed warehouses or licensed premises for the personal or official use of the Ruler, Ruling Chiefs 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
Chiefs or Yang di-Pertua Negeri 3.
The Governors and
Trustees of the Lady
Templer
Tuberculosis
Hospital
Fund
Registered and
All goods
That the goods are purchased from a licensed manufacturer by or on behalf of the fund or association;
The person approved by the
Director General
7
Persons exempted
Goods exempted
Conditions
Certificate to be signed by
Sabah
Anti
T.B.
Association
that the goods are to be used solely in the Lady
Templer
Tuberculosis
Hospital or by the Sabah
Anti T.B. Association
That the goods are imported or purchased from a licensed manufacturer or licensed premises solely for 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 excise duty
In relation to—
The Tin Industry
(Research and
Development)
Board
Secretary 5.
Any bona fide dealer in motor vehicles and his duly authorised agents
Motor vehicles falling under heading 87.03
That the motor vehicles are removed from the places of manufacture specified in a license issued under section 20
of the Act in accordance with an order made by the
Minister under subsection 6(1) of the
Act;
that the motor vehicles are in the possession or control of the dealer solely for the purpose of sale or other bona fide disposal prior to the registration under the provisions of any written law relating to road traffic;
that the motor vehicles are kept or stored by the dealer or his authorised agents in the normal place of business;
9
that the motor vehicles are not used or driven otherwise than for the purpose of demonstration or of effecting the registration under the provision of any written law relating to road traffic;
that the dealer keeps such books of account or other records of the motor vehicles as the
Director
General may direct;
that on the direction of the Director General the dealer shall produce all dutiable motor vehicles for inspection by the proper officer of excise
The person to whom a license is granted under Section 20 of the Excise Act 1976
and subregulation 3(1) of the Excise
(Bottling and
Movement of
Intoxicating Liquors)
Regulations 1977
Intoxicating liquors
That the intoxicating liquors are bottled, blended, compounded or varied under the provisions of the Excise
(Bottling and Movement of Intoxicating Liquors)
Regulations 1977;
that such intoxicating liquors are moved from licensed premises in accordance with the provisions of the said
Regulations
10
Any Federal or State
Government
Department
All goods excluding motor cars
that the goods are used solely by the department concerned and are not sold or otherwise disposed of except as sanctioned by the Head of
Department concerned;
that the cost of the goods is charged to a departmental vote appearing in the Federal or State Estimates and are not purchased out of any other funds
The Head of the
Department or such other officer nominated by him as the Director
General may approve
Any person approved by the
Director General
All goods excluding motor cars
That the goods are imported or purchased from a licensed manufacturer or licensed warehouse for supply to any
Federal or
State
Government Department in Malaysia;
that the head of department certifies in writing to senior officer of Excise—
that the goods are to be purchased and supplied to his
The Head of the
Department or such other officer nominated by him as the Director
General may approve
11
Persons exempted
Goods exempted
Conditions
Certificate to be signed by department at a price exclusive of excise duty in accordance with the terms of contract;
that the goods are used solely by the
Government
Department concerned and are not sold or otherwise disposed of except as sanctioned by him;
that the cost of the goods is charged to a departmental vote appearing in the
Federal or
State
Estimates and are not purchased out of any other funds
Local Authorities in
Peninsular Malaysia,
Sabah or Sarawak
All goods excluding motor cars
That the goods are imported or purchased from a licensed manufacturer or licensed warehouse by the local authority concerned;
that the goods are used solely by the local authority concerned and are not sold or otherwise disposed of except after payment of excise duty;
The Chairman of the
Local
Authority or any officer nominated by him and approved by the
Director General
12
that the cost of the goods is charged to a vote appearing in the Local
Authority's
Estimates and are not purchased out of any other funds
Any person approved by the
Director General
All goods excluding motor cars
That the goods are imported or purchased from a licensed manufacturer or licensed warehouse for supply to any Local Authorities in
Peninsular
Malaysia,
Sabah or Sarawak;
that the Chairman of any local authority certified in writing to senior officer of Excise—
that the goods are to be purchased and supplied to his local authority at a price exclusive of excise duty in accordance with the terms of contract;
that the goods will be used solely by the local authority concerned and are not sold or otherwise disposed of except after payment of excise duty;
The Chairman of the
Local
Authority or any officer nominated by him and approved by the
Director General
13
that the cost of the goods is charged to a vote appearing in the
Local
Authority’s
Estimates and are not purchased out of any other funds
Sabah State Railway
All goods excluding motor cars
That the goods are imported or purchased from a licensed manufacturer or licensed warehouse;
that the goods are used solely by the
State
Railway concerned and are not sold or otherwise disposed of except after payment of excise duty;
that the cost of the goods is charged to a vote appearing in the State
Railway 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
The person approved by the
Director General
All goods excluding motor cars
That the goods are imported or purchased from a licensed manufacturer or licensed warehouse for supply to
Sabah State Railway;
that the head of Sabah
State Railway certifies in writing to the senior officer of Excise—
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
14
that the goods are to be purchased and supplied to his State
Railway at a price exclusive of excise duty in accordance with the terms of contract;
that the goods will be used solely by the
State Railway and are not sold or otherwise disposed of except after payment of excise duty;
that the cost of the goods is charged to a vote appearing in his
State
Railway
Estimates and are not purchased out of any other funds
General
Any person who has been granted a taxi cab license, airport taxi cab or a hire car license
Motor cars, MPV and Vans falling under subheadings 8703.21 331,
21 341,
That the person produces to the senior officer of excise, at the time of claiming the exemption, a taxi cab, airport taxi cab or a hire car license issued by the Land Public
Transport
Commission as defined under section 2 of the Land Public
Transport Act 2010 [Act 715];
Persons exempted
Goods exempted
Conditions
Certificate to be signed by 8703.23 363,
23 364,
that the motor vehicle is new and unregistered having a new engine and chassis;
that the motor vehicle is not sold or otherwise disposed of to any person except as sanctioned by the Road
Transport
Department and after payment of the relevant excise duty ;
that this exemption is not applicable to a person who has been granted a license to operate a “limousine taxi cab” or a “hire and drive car” by the Land Public
Transport Commission
16
Persons exempted
Goods exempted
Conditions
Certificate to be signed by 8703.33 382,
33 941,
Any person
Goods sold or otherwise disposed of to any person by any Federal or
State
Government
Department;
goods mentioned in (i) above subsequentl y 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
Perbadanan Perwira
Niaga
Malaysia
(PERNAMA)
Goods approved for sale in any
PERNAMA establishment
that the goods are imported or purchased by PERNAMA from a warehouse or place licensed under Section 20 or 25 of the Excise Act on account of—
The person approved by the
Director General
17
members of the
Malaysian
Armed
Forces serving on full pay, including their spouses but excluding the civilian staff of the
Malaysian
Armed
Forces;
members and honorary members of the
Volunteer
Armed
Forces, although not called out for continuous training, solely for the purpose of consumption of beer on the premises of messes or canteens;
retired members of the Malaysian Armed
Forces or Malaysian
Volunteer
Armed
Forces;
that the goods purchased under this exemption are stored at the premises of
PERNAMA under such conditions as may be imposed by the Director
General;
18
that every bottle or other container for beer supplied under this exemption shall be marked in such manner as the Director General may from time to time direct;
shall limit the quantity sold to each member or retired member of the
Armed
Forces eligible under this exemption to 48
bottles or 48 other containers of beer per month;
shall not sell to persons professing the Islamic faith or to those below 18
years of age;
that
PERNAMA shall keep such records or accounts pertaining to goods purchased or sold as required by the
Director General;
Persons exempted
Goods exempted
Conditions
Certificate to be signed by any person eligible for such exemption;
that PERNAMA shall pay excise duty on good found to be deficient in quantity or not accounted for in its stock or records;
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 purchased and sold
Any person
Gifts of dutiable goods
That the goods are to be donated or given free of charge to any Federal or
State
Government
Department or a
Statutory Body;
that it is proved to the satisfaction of the
Director General that the goods are released from licensed premises direct to the Department or
Statutory
Body concerned;
The Head of the
Department or
Statutory Body or such other officer nominated by him as the Director
General may approve
20
that the goods are used solely by the Department or Statutory Body and are not sold or otherwise disposed of except as sanctioned by the Head of
Department or
Statutory
Body concerned;
that every application for exemption is accompanied by a certificate of the head of the relevant Department or Statutory Body stating that the goods are to be supplied to the
Department gratis
U.N.I.C.E.F.
Supplies and equipment
That the goods are purchased from a licensed manufacturer solely for 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 officer authorised by him and approved by the
Director
General
Approved
Educational
Institutions in Sabah and Sarawak
School laboratory equipment and material
Persons exempted
Goods exempted
Conditions
Certificate to be signed by imported or purchased from a licensed manufacturer and kept by the institution concerned solely for educational purposes and will not be sold or disposed of to the public
Malaysian
Red
Crescent Society
All goods
That the goods are purchased from a licensed manufacturer for use by the Red Crescent
Society and will not be sold to the public
The person approved by the
Director General
Association
Equipment
That the goods are purchased from a licensed manufacturer for use by the St. John’s
Ambulance Association and will not be sold to the public
The person approved by the
Director General
Associations for the
Blind, Deaf or Dumb
Goods and equipment for the blind, deaf or dumb
That the goods are purchased from a licensed manufacturer and 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
Charitable
Institutions
Relief goods
That the goods are purchased from a licensed manufacturer by the institution;
that the goods are to be used solely in accordance with the declared objects of the institution for the relief of distress and sufferings and will not be sold to
The person approved by the
Director General
22
Persons exempted
Goods exempted
Conditions
Certificate to be signed by the public
The
Sungei
Buloh
Settlement
Council and other
Leper
Hospital
Goods and equipment
That the goods are purchased from a licensed manufacturer solely for the welfare and use of the Settlement or Hospital
The person approved by the
Director General
Airline
System Berhad
Ground equipment, instructional materials and training aids
That the goods are purchased from a licensed manufacturer, solely to be used either as ground equipment within the limits of any airport in connection with the establishment or maintenance of the 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
Any person
All goods
That the goods are purchased from a licensed manufacturer for use or consumption in the
Joint Development Area (JDA)
The person approved by the
Joint
Customs
Committee
23
Any manufacturer licensed under
Section 65/65A of the
Customs
Act 1967
All goods under the prevailing
Excise
Duties
Order
That the goods are manufactured within the premise as approved by the
Director General
Certificate is not required
Red
Wine
Red
Wine produced for household consumption
That the
Red
Wine is produced for household consumption and cannot be sold or removed from the said household
Certificate is not required
Duty paid motor vehicle falling under heading 87.03 and 87.11
exported and subsequently re-imported
That the goods are identified to the satisfaction of the proper officer of customs;
that the goods are re-imported within one year from the date of export, or such period as the Director General may approve
The Importer
Foreign nationals and any
Malaysia holding
Permanent
Resident (PR) status or valid working permit of any foreign country
One motor vehicle of any description or one motor cycle
That it has been registered by the authority responsible for registering or licensing motor vehicles in any foreign country;
Certificate is not required in the case of a motor vehicles or motor cycle driven or ridden by the
Importer
24
Persons exempted
Goods exempted
Conditions
Certificate to be signed by deem fit to impose, 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
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
That it has been registered by the authority responsible for registering or licensing the motor vehicle/ motor cycle;
that it is registered by the proper officer of customs at Labuan or
Langkawi at the time of importation;
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;
Persons exempted
Goods exempted
Conditions
Certificate to be signed by customs area, the motor vehicle/motor cycle shall be produced to the proper officer of customs at Labuan or Langkawi;
that security as determined by the
Director
General is furnished to customs for its return to Labuan or
Langkawi
The Importer
One motor vehicle of any description or one motor cycle
Certificate is not required in the case of a motor vehicles or motor cycle driven or ridden by the
Importer
Air Asia X Sdn. Bhd
All goods including intoxicating liquor, tobacco and cigarettes
That the goods are imported or purchased from a licensed manufacturer solely to be used by and in the aircraft of Air Asia 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
26
Air Asia Berhad
All goods including intoxicating liquor, tobacco and cigarettes
That the goods are imported or purchased from a licensed manufacturer and are solely to be used or for sale by and in the aircraft of Air Asia 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
27
JADUAL/SCHEDULE
Bahagian II
EXCISE ACT 1976
SIJIL DI BAWAH PERINTAH DUTI EKSAIS (PENGECUALIAN) 2013
CERTIFICATE UNDER THE EXCISE DUTIES (EXEMPTION) ORDER 2013
Saya dengan ini mengesahkan bahawa barang-barang yang diperihalkan di atas akan
I hereby certify that the goods described above are to be dibekalkan kepada……………………………………………………………(Nama orang atau pertubuhan supplied to (Name of the person or establishment yang berkenaan dengannya pengecualian dituntut) dan pengecualian duti adalah yang dituntut di bawah in respect of which exemption is claimed) and exemption from duty is claimed under
Butiran………………..Perintah Duti Eksais (Pengecualian) 2013, tertakluk kepada
Item of the Excise Duties (Exemption) Order 2013, subject to syarat-syarat yang ditentukan di dalamnya.
the conditions therein specified.
Tandatangan………………………………………………..
Signature
Nama…………………………………………………………...
Name
No. Kad Pengenalan……………………………………..
Identity Card No.
Pejabat/Pangkat…………………………………………..
Office/Rank
Tarikh…………………….
Date
Dibuat 19 Disember 2013
Made 19 December 2013
[Sulit KE.HT(96)669/20-4 SK.34; Perb. 0.9060/18 Jld.28(SK.2)C; PN(PU2)337/XVII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Menteri Kewangan Kedua/Second Minister of Finance