P.U. (A)In force
Perintah Duti Eksais 2017
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- Enacted
- 2017
- Sections
- 781
Perintah Duti Eksais 2017 is Malaysia P.U. (A), cited as P.U. (A) 92 2017, currently marked in force and first recorded in 2017.
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WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH DUTI EKSAIS 2017
EXCISE DUTIES ORDER 2017
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA EKSAIS 1976
PERINTAH DUTI EKSAIS 2017
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 6(1) Akta Eksais 1976 [Akta 176], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Duti eksais
Duti eksais hendaklah dilevi ke atas dan dibayar oleh pengilang atau pengimport berkenaan dengan barang-barang yang dikilangkan di Malaysia atau diimport ke dalam
Malaysia yang disenaraikan dalam ruang (3) Jadual pada kadar penuh yang dinyatakan dalam ruang (5).
Seksyen 3
Pentafsiran kadar-kadar yang ditunjukkan dalam Jadual
Melainkan jika dinyatakan selainnya, kadar duti eksais yang dilevi di bawah perenggan 2 hendaklah —
(a)
jika kadar duti eksais yang dilevi itu dinyatakan sebagai peratusan, dikira berdasarkan peratusan nilai barang-barang itu; dan
(b)
jika kadar duti eksais yang dilevi itu dinyatakan sebagai sejumlah wang, dikira berdasarkan jumlah wang yang dinyatakan itu ke atas tiap-tiap unit yang dinyatakan dalam ruang (4) Jadual.
Rukun-rukun bagi pentafsiran Jadual
Seksyen 4
Pentafsiran
Jadual hendaklah tertakluk kepada prinsip-prinsip dalam
Perintah Duti Kastam 2017 [P.U. (A) 5/2017].
3
Seksyen 5
Singkatan dan simbol
Singkatan dan simbol yang digunakan dalam Jadual hendaklah mempunyai erti sebagaimana yang ditunjukkan dalam Senarai Singkatan dan Simbol dalam
Perintah Duti Kastam 2017.
Seksyen 6
Pembatalan
Perintah Duti Eksais 2012 [P.U. (A) 350/2012] dibatalkan.
4
EXCISE ACT 1976
EXCISE DUTIES ORDER 2017
Opening note
Preamble
- IN exercise of the powers conferred by subsection 6(1) of the Excise Act 1976 [Act 176], the Minister makes the following order: Citation and commencement 1.
(2)
This Order comes into operation on 1 April 2017.
Excise duties 2.
Excise duties shall be levied on and paid by the manufacturer or importer in respect of goods manufactured in Malaysia or imported into Malaysia listed in column
(3)
of the Schedule at the full rates specified in column (5).
Interpretation of rates shown in Schedule 3.
Unless otherwise specified, the rates of excise duties levied under paragraph 2
shall—
(a)
where the rate of excise duty levied is specified as a percentage, be calculated according to the percentage of the value of the goods; and
(b)
where the rate of excise duty levied is specified as a sum of money, be calculated according to the the sum of money specified upon every unit specified in column (4) of the Schedule.
Rules for the interpretation of the Schedule 4.
Interpretation of the Schedule shall be governed by the principles in the
Customs Duties Order 2017 [P.U. (A) 5/2017].
5
Abbreviations and symbols 5.
The abbreviations and symbols used in the Schedule shall have the meaning as shown in the List of Abbrevations and Symbols in the Customs Duties Order 2017.
Revocation 6.
The Excise Duties Order 2012 [P.U. (A) 350/2012] is revoked.
6
JADUAL/SCHEDULE
Chapter 22
Beverages, spirits and vinegar
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 22
03 2203.00
Beer made from malt.
- Stout and porter:
Seksyen 2203
00.11 00
- - Of an alcoholic strength by volume not exceeding 5.8% vol.
l
RM175.00 per 100% vol. per litre
Seksyen 2203
00.19 00
- - Other l
RM175.00 per 100% vol. per litre
- Other, including ale:
Seksyen 2203
00.91 00
- - Of an alcoholic strength by volume not exceeding 5.8% vol.
l
RM175.00 per 100% vol. per litre
Seksyen 2203
00.99 00
- - Other l
RM175.00 per 100% vol. per litre 22.04
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
Seksyen 2204
10.00 00
- Sparkling wine l
RM450.00 per 100% vol. per litre
- Other wine;
grape must with fermentation prevented or arrested by the addition of alcohol:
Seksyen 2204
21
- - In containers holding 2l or less:
-
-
-
Wine:
Seksyen 2204
21.11 00
- - - - Of an alcoholic strength by volume not exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2204
21.12 00
- - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol.
l
RM150.00 per 100% vol. per litre
7
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 2204
21.13 00
- - - - Of an alcoholic strength by volume exceeding 23% vol.
l
RM150.00 per 100% vol. per litre
- - - Grape must with fermentation prevented or arrested by the addition of alcohol:
Seksyen 2204
21.21 00
- - - - Of an alcoholic strength by volume not exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2204
21.22 00
- - - - Of an alcoholic strength by volume exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2204
22
- - In containers holding more than 2l but not more than 10l:
- - - Wine:
Seksyen 2204
22.11 00
- - - - Of an alcoholic strength by volume not exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2204
22.12 00
- - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2204
22.13 00
- - - - Of an alcoholic strength by volume exceeding 23% vol.
l
RM150.00 per 100% vol. per litre
- - - Grape must with fermentation prevented or arrested by the addition of alcohol:
Seksyen 2204
22.21 00
- - - - Of an alcoholic strength by volume not exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2204
22.22 00
- - - - Of an alcoholic strength by volume exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2204
29
- - Other:
- - - Wine:
Seksyen 2204
29.11 00
- - - - Of an alcoholic strength by volume not exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2204
29.13 00
- - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol.
l
RM150.00 per 100% vol. per litre
8
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 2204
29.14 00
- - - - Of an alcoholic strength by volume exceeding 23% vol.
l
RM150.00 per 100% vol. per litre
- - - Grape must with fermentation prevented or arrested by the addition of alcohol:
Seksyen 2204
29.21 00
- - - - Of an alcoholic strength by volume not exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2204
29.22 00
- - - - Of an alcoholic strength by volume exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2204
30
- Other grape must:
Seksyen 2204
30.10 00
- - Of an alcoholic strength by volume not exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2204
30.20 00
- - Of an alcoholic strength by volume exceeding 15% vol.
l
RM150.00 per 100% vol. per litre 22.05
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
Seksyen 2205
10
- In containers holding 2l or less:
Seksyen 2205
10.10 00
- - Of an alcoholic strength by volume not exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2205
10.20 00
- - Of an alcoholic strength by volume exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2205
90
- Other:
Seksyen 2205
90.10 00
- - Of an alcoholic strength by volume not exceeding 15% vol.
l
RM150.00 per 100% vol. per litre
Seksyen 2205
90.20 00
- - Of an alcoholic strength by volume exceeding 15% vol.
l
RM150.00 per 100% vol. per litre 22.06 2206.00
Other fermented beverages
(for example, cider, perry, mead, saké);
mixtures of fermented beverages and mixtures of fermented beverages and
9
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 2206
00.10 00
- Cider and perry l
RM60.00 per 100% vol. per litre
Seksyen 2206
00.20 00
- Saké l
RM60.00 per 100% vol. per litre
- Coconut palm toddy:
Seksyen 2206
00.31 00
- - In container holding 2 l or less l
RM40.00 per 100% vol. per litre
Seksyen 2206
00.39 00
- - Other l
RM40.00 per 100% vol. per litre
- Shandy:
Seksyen 2206
00.41 00
- - Of an alcoholic strength by volume not exceeding 1.14% vol.
l
RM60.00 per 100% vol. per litre
Seksyen 2206
00.49 00
- - Other l
RM60.00 per 100% vol. per litre
- Other:
Seksyen 2206
00.91 00
- - Other rice wine (including medicated rice wine)
l
RM60.00 per 100% vol. per litre
Seksyen 2206
00.99
- - Other:
Seksyen 2206
00.99 10
- - - Mead l
RM40.00 per 100% vol. per litre
Seksyen 2206
00.99 20
- - - Wines obtained by the fermentation of fruit juices, other than juice of fresh grapes (fig, date or berry wines), or of vegetables juices l
RM60.00 per 100% vol. per litre
Seksyen 2206
00.99 90
- - - Other l
RM40.00 per 100% vol. per litre
10
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 22
07
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol.
or higher; ethyl alcohol and other spirits, denatured, of any strength.
Seksyen 2207
10.00 00
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol.
or higher l
RM 22.50 per 100% vol. per litre and 15%
Seksyen 2207
20
- Ethyl alcohol and other spirits, denatured, of any strength:
- - Denatured ethyl alcohol, including methylated spirits:
Seksyen 2207
20.11 00
- - - Ethyl alcohol of an alcoholic strength by volume of exceeding 99% vol.
l
RM 1.10 and 15%
Seksyen 2207
20.19 00
- - - Other l
RM 1.10 and 15%
Seksyen 2207
20.90 00
- - Other l
RM 1.10 and 15%
Seksyen 22
08
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages.
Seksyen 2208
20
- Spirits obtained by distilling grape wine or grape marc:
Seksyen 2208
20.50 00
- - Brandy l
RM150.00 per 100% vol. per litre
Seksyen 2208
20.90 00
-
-
Other l
RM150.00 per 100% vol. per litre
Seksyen 2208
30.00 00
- Whiskies l
RM150.00 per 100% vol. per litre
Seksyen 2208
40.00 00
- Rum and other spirits obtained by distilling fermented sugar-cane products l
RM150.00 per 100% vol. per litre
11
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 2208
50.00 00
- Gin and Geneva l
RM150.00 per 100% vol. per litre
Seksyen 2208
60.00 00
- Vodka l
RM150.00 per 100% vol. per litre
Seksyen 2208
70
- Liqueurs and cordials:
Seksyen 2208
70.10 00
- - Of an alcoholic strength by volume not exceeding 57% vol.
l
RM60.00 per 100% vol. per litre
Seksyen 2208
70.90 00
- - Other l
RM60.00 per 100% vol. per litre
Seksyen 2208
90
- Other:
Seksyen 2208
90.10 00
- - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol.
l
RM60.00 per 100% vol. per litre
Seksyen 2208
90.20 00
- - Medicated samsu of an alcoholic strength by volume exceeding 40%
vol.
l
RM60.00 per 100% vol. per litre
Seksyen 2208
90.30 00
- - Other samsu of an alcoholic strength by volume not exceeding 40% vol.
l
RM60.00 per 100% vol. per litre
Seksyen 2208
90.40 00
- - Other samsu of an alcoholic strength by volume exceeding 40% vol.
l
RM60.00 per 100% vol. per litre
Seksyen 2208
90.50 00
- - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol.
l
RM60.00 per 100% vol. per litre
Seksyen 2208
90.60 00
- - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol.
l
RM60.00 per 100% vol. per litre
Seksyen 2208
90.70 00
- - Bitters and similar beverages of an alcoholic strength not exceeding 57%
vol.
l
RM40.00 per 100% vol. per litre
Seksyen 2208
90.80 00
- - Bitters and similar beverages of an alcoholic strength exceeding 57% vol.
l
RM40.00 per 100% vol. per litre
12
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 2208
90.91 00
- - - Of an alcoholic strength by volume not exceeding 1.14% vol.
l
RM60.00 per 100% vol. per litre
Seksyen 2208
90.99 00
- - - Other l
RM60.00 per 100% vol. per litre
Chapter 24
Tobacco and manufactured tobacco substitutes
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 24
02
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
Seksyen 2402
10.00 00
- Cigars, cheroots and cigarillos, containing tobacco kg
RM400.00
Seksyen 2402
20
- Cigarettes containing tobacco:
Seksyen 2402
20.10 00
- - Beedies kg
RM7.50 and 5%
Seksyen 2402
20.20 00
- - Clove cigarettes kg
RM0.40 per stk
Seksyen 2402
20.90 00
- - Other kg
RM0.40 per stk
Seksyen 2402
90
- Other:
Seksyen 2402
90.10 00
- - Cigars, cheroots and cigarillos of tobacco substitutes kg
RM400.00
Seksyen 2402
90.20 00
- - Cigarettes of tobacco substitutes kg
RM0.40 per stk 24.03
Other manufactured tobacco and manufactured tobacco substitutes;
“homogenised”
or
“reconstituted”
tobacco; tobacco extracts and essences.
- Smoking tobacco, whether or not containing tobacco substitutes in any
13
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 2403
11.00
- - Water pipe tobacco specified in
Subheading Note 1 to Chapter 24 of the Customs Duties Order 2017:
Seksyen 2403
11.00 10
- - - Packed for retail sale kg
RM27.00 and 5%
Seksyen 2403
11.00 90
- - - Other kg
RM15.00 and 5%
Seksyen 2403
19
- - Other:
- - - Packed for retail sale:
Seksyen 2403
19.11 00
- - - - Ang Hoon kg
RM27.00 and 5%
Seksyen 2403
19.19 00
- - - - Other kg
RM27.00 and 5%
Seksyen 2403
19.20
- - - Other manufactured tobacco for the manufacture of cigarettes:
Seksyen 2403
19.20 90
- - - - Other kg
RM15.00 and 5%
- - - Other:
Seksyen 2403
19.91 00
- - - - Ang Hoon kg
RM15.00 and 5%
Seksyen 2403
19.99 00
- - - - Other kg
RM15.00 and 5%
- Other:
Seksyen 2403
91
- - "Homogenised"
or
"reconstituted"
tobacco:
Seksyen 2403
91.10 00
- - - Packed for retail sale kg
RM27.00 and 5%
Seksyen 2403
99
- - Other:
Seksyen 2403
99.40 00
- - - Snuff, whether or not dry kg
RM27.00 and 5%
14
Chapter 87
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 87
03
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
- Other vehicles, with only spark-ignition internal combustion reciprocating piston engine:
Seksyen 8703
21
- - Of a cylinder capacity not exceeding 1,000cc:
- - - Other:
Seksyen 8703
21.42 00
- - - - All-Terrain Vehicles (ATV)
u 65%
Seksyen 8703
21.45
- - - - Sedan:
Seksyen 8703
21.45 10
- - - - - New u 75%
Seksyen 8703
21.45 90
- - - - - Other u 75%
- - - - Other motor cars (including station wagons and sports cars, but not including vans):
Seksyen 8703
21.51
- - - - - Of four-wheel drive:
Seksyen 8703
21.51 10
- - - - - - New u 75%
Seksyen 8703
21.51 90
- - - - - - Other u 75%
Seksyen 8703
21.59
- - - - - Other:
Seksyen 8703
21.59 10
- - - - - - New u 75%
Seksyen 8703
21.59 90
- - - - - - Other u 75%
Seksyen 8703
21.90
- - - - Other:
Seksyen 8703
21.90 10
- - - - - New u 65%
Seksyen 8703
21.90 90
- - - - - Other u 65%
15
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
22
- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500cc:
- - - Other:
Seksyen 8703
22.42 00
- - - - All-Terrain Vehicles (ATV)
u 65%
Seksyen 8703
22.44 00
- - - - Hearses u 65%
Seksyen 8703
22.45 00
- - - - Prison vans u 65%
Seksyen 8703
22.47
- - - - Sedan:
Seksyen 8703
22.47 10
- - - - - New u 75%
Seksyen 8703
22.47 90
- - - - - Other u 75%
- - - - Other motor cars (including station wagons and sports cars, but not including vans):
Seksyen 8703
22.51
- - - - - Of four-wheel drive:
Seksyen 8703
22.51 10
- - - - - - New u 75%
Seksyen 8703
22.51 90
- - - - - - Other u 75%
Seksyen 8703
22.59
- - - - - Other:
Seksyen 8703
22.59 10
- - - - - - New u 75%
Seksyen 8703
22.59 90
- - - - - - Other u 75%
Seksyen 8703
22.90
- - - - Other:
Seksyen 8703
22.90 10
- - - - - New u 65%
Seksyen 8703
22.90 90
- - - - - Other u 65%
Seksyen 8703
23
- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
- - - Other:
Seksyen 8703
23.52
- - - - Hearses:
Seksyen 8703
23.52 10
- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%
16
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
23.52 20
- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%
Seksyen 8703
23.52 30
- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%
Seksyen 8703
23.52 40
- - - - - Of a cylinder capacity exceeding 2,500cc u 105%
Seksyen 8703
23.53
- - - - Prison vans:
Seksyen 8703
23.53 10
- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%
Seksyen 8703
23.53 20
- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%
Seksyen 8703
23.53 30
- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%
Seksyen 8703
23.53 40
- - - - - Of a cylinder capacity exceeding 2,500cc u 105%
- - - - Sedan:
Seksyen 8703
23.55
- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
23.55 10
- - - - - - New u 75%
Seksyen 8703
23.55 90
- - - - - - Other u 75%
Seksyen 8703
23.56
- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
23.56 10
- - - - - - New u 80%
Seksyen 8703
23.56 90
- - - - - - Other u 80%
Seksyen 8703
23.57
- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
17
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
23.57 10
- - - - - - New u 90%
Seksyen 8703
23.57 90
- - - - - - Other u 90%
Seksyen 8703
23.58
- - - - - Of a cylinder capacity exceeding 2,500cc:
Seksyen 8703
23.58 10
- - - - - - New u 105%
Seksyen 8703
23.58 90
- - - - - - Other u 105%
- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
Seksyen 8703
23.61
- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
23.61 10
- - - - - - New u 75%
Seksyen 8703
23.61 90
- - - - - - Other u 75%
Seksyen 8703
23.62
- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
23.62 10
- - - - - - New u 80%
Seksyen 8703
23.62 90
- - - - - - Other u 80%
Seksyen 8703
23.63
- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
23.63 10
- - - - - - New u 90%
Seksyen 8703
23.63 90
- - - - - - Other u 90%
Seksyen 8703
23.64
- - - - - Of a cylinder capacity exceeding 2,500cc:
Seksyen 8703
23.64 10
- - - - - - New u 105%
Seksyen 8703
23.64 90
- - - - - - Other u 105%
- - - - Other motor cars (including station wagons and sports cars,
18
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
23.65
- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
23.65 10
- - - - - - New u 75%
Seksyen 8703
23.65 90
- - - - - - Other u 75%
Seksyen 8703
23.66
- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
23.66 10
- - - - - - New u 80%
Seksyen 8703
23.66 90
- - - - - - Other u 80%
Seksyen 8703
23.67
- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
23.67 10
- - - - - - New u 90%
Seksyen 8703
23.67 90
- - - - - - Other u 90%
Seksyen 8703
23.68
- - - - - Of a cylinder capacity exceeding 2,500cc:
Seksyen 8703
23.68 10
- - - - - - New u 105%
Seksyen 8703
23.68 90
- - - - - - Other u 105%
- - - - Other:
Seksyen 8703
23.71
- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
23.71 10
- - - - - - New u 65%
Seksyen 8703
23.71 90
- - - - - - Other u 65%
Seksyen 8703
23.72
- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
23.72 10
- - - - - - New u 75%
19
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
23.72 90
- - - - - - Other u 75%
Seksyen 8703
23.73
- - - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
23.73 10
- - - - - - New u 90%
Seksyen 8703
23.73 90
- - - - - - Other u 90%
Seksyen 8703
23.74
- - - - - Of a cylinder capacity exceeding 2,500cc:
Seksyen 8703
23.74 10
- - - - - - New u 105%
Seksyen 8703
23.74 90
- - - - - - Other u 105%
Seksyen 8703
24
- - Of a cylinder capacity exceeding 3,000cc:
- - - Other:
Seksyen 8703
24.42 00
- - - - Hearses u 105%
Seksyen 8703
24.43 00
- - - - Prison vans u 105%
- - - - Sedan:
Seksyen 8703
24.45
- - - - - Of four-wheel drive:
Seksyen 8703
24.45 10
- - - - - - New u 105%
Seksyen 8703
24.45 90
- - - - - - Other u 105%
Seksyen 8703
24.49
- - - - - Other:
Seksyen 8703
24.49 10
- - - - - - New u 105%
Seksyen 8703
24.49 90
- - - - - - Other u 105%
- - - - Other motor cars (including station wagons and sports cars, but not including vans):
Seksyen 8703
24.51
- - - - - Of four-wheel drive:
Seksyen 8703
24.51 10
- - - - - - New u 105%
Seksyen 8703
24.51 90
- - - - - - Other u 105%
20
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
24.59
- - - - - Other:
Seksyen 8703
24.59 10
- - - - - - New u 105%
Seksyen 8703
24.59 90
- - - - - - Other u 105%
- - - - Other:
Seksyen 8703
24.61
- - - - - Of four-wheel drive:
Seksyen 8703
24.61 10
- - - - - - New u 105%
Seksyen 8703
24.61 90
- - - - - - Other u 105%
Seksyen 8703
24.69
- - - - - Other:
Seksyen 8703
24.69 10
- - - - - - New u 105%
Seksyen 8703
24.69 90
- - - - - - Other u 105%
- Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
Seksyen 8703
31
- - Of a cylinder capacity not exceeding 1,500 cc:
- - - Other:
Seksyen 8703
31.42 00
- - - - All-Terrain Vehicles (ATV)
u 65%
Seksyen 8703
31.44 00
- - - - Hearses u 65%
Seksyen 8703
31.45 00
- - - - Prison vans u 65%
Seksyen 8703
31.47
- - - - Sedan:
Seksyen 8703
31.47 10
- - - - - New u 75%
Seksyen 8703
31.47 90
- - - - - Other u 75%
- - - - Other motor cars (including station wagons and sports cars, but not including vans):
Seksyen 8703
31.51
- - - - - Of four-wheel drive:
Seksyen 8703
31.51 10
- - - - - - New u 75%
21
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
31.51 90
- - - - - - Other u 75%
Seksyen 8703
31.59
- - - - - Other:
Seksyen 8703
31.59 10
- - - - - - New u 75%
Seksyen 8703
31.59 90
- - - - - - Other u 75%
Seksyen 8703
31.90
- - - - Other:
Seksyen 8703
31.90 10
- - - - - New u 65%
Seksyen 8703
31.90 90
- - - - - Other u 65%
Seksyen 8703
32
- - Of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc:
- - - Other:
Seksyen 8703
32.52 00
- - - - Hearses u 90%
Seksyen 8703
32.53 00
- - - - Prison vans u 90%
- - - - Sedan:
Seksyen 8703
32.61
- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
32.61 10
- - - - - - New u 75%
Seksyen 8703
32.61 90
- - - - - - Other u 75%
Seksyen 8703
32.62
- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
32.62 10
- - - - - - New u 80%
Seksyen 8703
32.62 90
- - - - - - Other u 80%
Seksyen 8703
32.63
- - - - - Of a cylinder capacity exceeding 2,000cc:
Seksyen 8703
32.63 10
- - - - - - New u 90%
Seksyen 8703
32.63 90
- - - - - - Other u 90%
- - - - Other motor cars (including
22
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
32.71
- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
32.71 10
- - - - - - New u 75%
Seksyen 8703
32.71 90
- - - - - - Other u 75%
Seksyen 8703
32.72
- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
32.72 10
- - - - - - New u 80%
Seksyen 8703
32.72 90
- - - - - - Other u 80%
Seksyen 8703
32.73
- - - - - Of a cylinder capacity exceeding 2,000cc:
Seksyen 8703
32.73 10
- - - - - - New u 90%
Seksyen 8703
32.73 90
- - - - - - Other u 90%
- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
Seksyen 8703
32.74
- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
32.74 10
- - - - - - New u 75%
Seksyen 8703
32.74 90
- - - - - - Other u 75%
Seksyen 8703
32.75
- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
32.75 10
- - - - - - New u 80%
Seksyen 8703
32.75 90
- - - - - - Other u 80%
Seksyen 8703
32.76
- - - - - Of a cylinder capacity
23
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
32.76 10
- - - - - - New u 90%
Seksyen 8703
32.76 90
- - - - - - Other u 90%
- - - - Other:
Seksyen 8703
32.81
- - - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
32.81 10
- - - - - - New u 65%
Seksyen 8703
32.81 90
- - - - - - Other u 65%
Seksyen 8703
32.82
- - - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
32.82 10
- - - - - - New u 75%
Seksyen 8703
32.82 90
- - - - - - Other u 75%
Seksyen 8703
32.83
- - - - - Of a cylinder capacity exceeding 2,000cc:
Seksyen 8703
32.83 10
- - - - - - New u 90%
Seksyen 8703
32.83 90
- - - - - - Other u 90%
Seksyen 8703
33
- - Of a cylinder capacity exceeding 2,500cc:
- - - Other:
Seksyen 8703
33.52 00
- - - - Hearses u 105%
Seksyen 8703
33.53 00
- - - - Prison vans u 105%
- - - - Sedan:
Seksyen 8703
33.61
- - - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
33.61 10
- - - - - - New u 105%
Seksyen 8703
33.61 90
- - - - - - Other u 105%
24
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
33.62
- - - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
33.62 10
- - - - - - New u 105%
Seksyen 8703
33.62 90
- - - - - - Other u 105%
- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel-drive:
Seksyen 8703
33.71
- - - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
33.71 10
- - - - - - New u 105%
Seksyen 8703
33.71 90
- - - - - - Other u 105%
Seksyen 8703
33.72
- - - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
33.72 10
- - - - - - New u 105%
Seksyen 8703
33.72 90
- - - - - - Other u 105%
Seksyen 8703
33.80
- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel-drive:
Seksyen 8703
33.80 10
- - - - - New u 105%
Seksyen 8703
33.80 90
- - - - - Other u 105%
Seksyen 8703
33.90
- - - - Other:
Seksyen 8703
33.90 10
- - - - - New u 105%
Seksyen 8703
33.90 90
- - - - - Other u 105%
Seksyen 8703
40
- Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
25
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
40.32 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
40.33 00
- - - - Of a cylinder capacity exceeding 1,000cc u 65%
- - - Hearses:
Seksyen 8703
40.41 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
40.42 00
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500cc u 65%
Seksyen 8703
40.43 00
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%
Seksyen 8703
40.44 00
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%
Seksyen 8703
40.45 00
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%
Seksyen 8703
40.46 00
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%
Seksyen 8703
40.47 00
- - - - Of a cylinder capacity exceeding 3,000cc u 105%
- - - Prison vans:
Seksyen 8703
40.51 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
40.52 00
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%
Seksyen 8703
40.53 00
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding u 65%
26
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
40.54 00
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 3,000cc u 90%
Seksyen 8703
40.55 00
- - - - Of a cylinder capacity exceeding 3,000cc u 105%
- - - Sedan:
Seksyen 8703
40.61
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
40.61 10
- - - - - New u 75%
Seksyen 8703
40.61 90
- - - - - Other u 75%
Seksyen 8703
40.62
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
40.62 10
- - - - - New u 75%
Seksyen 8703
40.62 90
- - - - - Other u 75%
Seksyen 8703
40.63
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
40.63 10
- - - - - New u 75%
Seksyen 8703
40.63 90
- - - - - Other u 75%
Seksyen 8703
40.64
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
40.64 10
- - - - - New u 80%
Seksyen 8703
40.64 90
- - - - - Other u 80%
Seksyen 8703
40.65
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
40.65 10
- - - - - New u 90%
Seksyen 8703
40.65 90
- - - - - Other u 90%
27
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
40.66
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
40.66 10
- - - - - New u 105%
Seksyen 8703
40.66 90
- - - - - Other u 105%
Seksyen 8703
40.67
- - - - Of a cylinder capacity exceeding 3,000cc, of four-wheel drive:
Seksyen 8703
40.67 10
- - - - - New u 105%
Seksyen 8703
40.67 90
- - - - - Other u 105%
Seksyen 8703
40.68
- - - - Of a cylinder capacity exceeding 3,000cc, not of four-wheel drive:
Seksyen 8703
40.68 10
- - - - - New u 105%
Seksyen 8703
40.68 90
- - - - - Other u 105%
- - - Other motor cars (including station wagons and sports cars, but not including vans), of four wheel drive:
Seksyen 8703
40.71
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
40.71 10
- - - - - New u 75%
Seksyen 8703
40.71 90
- - - - - Other u 75%
Seksyen 8703
40.72
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
40.72 10
- - - - - New u 75%
Seksyen 8703
40.72 90
- - - - - Other u 75%
Seksyen 8703
40.73
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
40.73 10
- - - - - New u 75%
Seksyen 8703
40.73 90
- - - - - Other u 75%
28
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
40.74
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
40.74 10
- - - - - New u 80%
Seksyen 8703
40.74 90
- - - - - Other u 80%
Seksyen 8703
40.75
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
40.75 10
- - - - - New u 90%
Seksyen 8703
40.75 90
- - - - - Other u 90%
Seksyen 8703
40.76
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
40.76 10
- - - - - New u 105%
Seksyen 8703
40.76 90
- - - - - Other u 105%
Seksyen 8703
40.77
- - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
40.77 10
- - - - - New u 105%
Seksyen 8703
40.77 90
- - - - - Other u 105%
- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
Seksyen 8703
40.81
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
40.81 10
- - - - - New u 75%
Seksyen 8703
40.81 90
- - - - - Other u 75%
Seksyen 8703
40.82
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
40.82 10
- - - - - New u 75%
29
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
40.82 90
- - - - - Other u 75%
Seksyen 8703
40.83
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
40.83 10
- - - - - New u 75%
Seksyen 8703
40.83 90
- - - - - Other u 75%
Seksyen 8703
40.84
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
40.84 10
- - - - - New u 80%
Seksyen 8703
40.84 90
- - - - - Other u 80%
Seksyen 8703
40.85
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
40.85 10
- - - - - New u 90%
Seksyen 8703
40.85 90
- - - - - Other u 90%
Seksyen 8703
40.86
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
40.86 10
- - - - - New u 105%
Seksyen 8703
40.86 90
- - - - - Other u 105%
Seksyen 8703
40.87
- - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
40.87 10
- - - - - New u 105%
Seksyen 8703
40.87 90
- - - - - Other u 105%
- - - Other:
Seksyen 8703
40.91
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
40.91 10
- - - - - New u 65%
Seksyen 8703
40.91 90
- - - - - Other u 65%
30
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
40.92
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
40.92 10
- - - - - New u 65%
Seksyen 8703
40.92 90
- - - - - Other u 65%
Seksyen 8703
40.93
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
40.93 10
- - - - - New u 65%
Seksyen 8703
40.93 90
- - - - - Other u 65%
Seksyen 8703
40.94
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
40.94 10
- - - - - New u 75%
Seksyen 8703
40.94 90
- - - - - Other u 75%
Seksyen 8703
40.95
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
40.95 10
- - - - - New u 90%
Seksyen 8703
40.95 90
- - - - - Other u 90%
Seksyen 8703
40.96
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
40.96 10
- - - - - New u 105%
Seksyen 8703
40.96 90
- - - - - Other u 105%
Seksyen 8703
40.97
- - - - Of a cylinder capacity exceeding 3,000cc, of four-wheel drive:
Seksyen 8703
40.97 10
- - - - - New u 105%
Seksyen 8703
40.97 90
- - - - - Other u 105%
Seksyen 8703
40.98
- - - - Of a cylinder capacity exceeding 3,000cc, not of four-wheel drive:
31
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
40.98 10
- - - - - New u 105%
Seksyen 8703
40.98 90
- - - - - Other u 105%
Seksyen 8703
50
- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
- - Other:
- - - All-Terrain Vehicles (ATV):
Seksyen 8703
50.32 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
50.33 00
- - - - Of a cylinder capacity exceeding 1,000cc u 65%
- - - Hearses:
Seksyen 8703
50.41 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
50.42 00
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%
Seksyen 8703
50.43 00
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%
Seksyen 8703
50.44 00
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%
Seksyen 8703
50.45 00
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%
Seksyen 8703
50.46 00
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%
Seksyen 8703
50.47 00
- - - - Of a cylinder capacity exceeding 3,000cc u 105%
32
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
50.51 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
50.52 00
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%
Seksyen 8703
50.53 00
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%
Seksyen 8703
50.54 00
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,500cc u 90%
Seksyen 8703
50.55 00
- - - - Of a cylinder capacity exceeding 2,500cc u 105%
- - - Sedan:
Seksyen 8703
50.61
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
50.61 10
- - - - - New u 75%
Seksyen 8703
50.61 90
- - - - - Other u 75%
Seksyen 8703
50.62
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
50.62 10
- - - - - New u 75%
Seksyen 8703
50.62 90
- - - - - Other u 75%
Seksyen 8703
50.63
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
50.63 10
- - - - - New u 75%
Seksyen 8703
50.63 90
- - - - - Other u 75%
Seksyen 8703
50.64
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
33
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
50.64 10
- - - - - New u 80%
Seksyen 8703
50.64 90
- - - - - Other u 80%
Seksyen 8703
50.65
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
50.65 10
- - - - - New u 90%
Seksyen 8703
50.65 90
- - - - - Other u 90%
Seksyen 8703
50.66
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
50.66 10
- - - - - New u 105%
Seksyen 8703
50.66 90
- - - - - Other u 105%
Seksyen 8703
50.67
- - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
50.67 10
- - - - - New u 105%
Seksyen 8703
50.67 90
- - - - - Other u 105%
- - - Other motor cars (including station wagons and sports cars, but not including vans), of four wheel drive:
Seksyen 8703
50.71
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
50.71 10
- - - - - New u 75%
Seksyen 8703
50.71 90
- - - - - Other u 75%
Seksyen 8703
50.72
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
50.72 10
- - - - - New u 75%
Seksyen 8703
50.72 90
- - - - - Other u 75%
Seksyen 8703
50.73
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding
34
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
50.73 10
- - - - - New u 75%
Seksyen 8703
50.73 90
- - - - - Other u 75%
Seksyen 8703
50.74
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
50.74 10
- - - - - New u 80%
Seksyen 8703
50.74 90
- - - - - Other u 80%
Seksyen 8703
50.75
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
50.75 10
- - - - - New u 90%
Seksyen 8703
50.75 90
- - - - - Other u 90%
Seksyen 8703
50.76
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
50.76 10
- - - - - New u 105%
Seksyen 8703
50.76 90
- - - - - Other u 105%
Seksyen 8703
50.77
- - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
50.77 10
- - - - - New u 105%
Seksyen 8703
50.77 90
- - - - - Other u 105%
- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
Seksyen 8703
50.81
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
50.81 10
- - - - - New u 75%
Seksyen 8703
50.81 90
- - - - - Other u 75%
35
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
50.82
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
50.82 10
- - - - - New u 75%
Seksyen 8703
50.82 90
- - - - - Other u 75%
Seksyen 8703
50.83
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
50.83 10
- - - - - New u 75%
Seksyen 8703
50.83 90
- - - - - Other u 75%
Seksyen 8703
50.84
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
50.84 10
- - - - - New u 80%
Seksyen 8703
50.84 90
- - - - - Other u 80%
Seksyen 8703
50.85
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
50.85 10
- - - - - New u 90%
Seksyen 8703
50.85 90
- - - - - Other u 90%
Seksyen 8703
50.86
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
50.86 10
- - - - - New u 105%
Seksyen 8703
50.86 90
- - - - - Other u 105%
Seksyen 8703
50.87
- - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
50.87 10
- - - - - New u 105%
Seksyen 8703
50.87 90
- - - - - Other u 105%
- - - Other:
36
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
50.91
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
50.91 10
- - - - - New u 65%
Seksyen 8703
50.91 90
- - - - - Other u 65%
Seksyen 8703
50.92
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
50.92 10
- - - - - New u 65%
Seksyen 8703
50.92 90
- - - - - Other u 65%
Seksyen 8703
50.93
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
50.93 10
- - - - - New u 65%
Seksyen 8703
50.93 90
- - - - - Other u 65%
Seksyen 8703
50.94
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
50.94 10
- - - - - New u 75%
Seksyen 8703
50.94 90
- - - - - Other u 75%
Seksyen 8703
50.95
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
50.95 10
- - - - - New u 90%
Seksyen 8703
50.95 90
- - - - - Other u 90%
Seksyen 8703
50.96
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
50.96 10
- - - - - New u 105%
Seksyen 8703
50.96 90
- - - - - Other u 105%
Seksyen 8703
50.97
- - - - Of a cylinder capacity exceeding 3,000cc:
37
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
50.97 10
- - - - - New u 105%
Seksyen 8703
50.97 90
- - - - - Other u 105%
Seksyen 8703
60
- Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
- - Other:
- - - All-Terrain Vehicles (ATV):
Seksyen 8703
60.32 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
60.33 00
- - - - Of a cylinder capacity exceeding 1,000cc u 65%
- - - Hearses:
Seksyen 8703
60.41 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
60.42 00
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%
Seksyen 8703
60.43 00
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%
Seksyen 8703
60.44 00
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%
Seksyen 8703
60.45 00
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%
Seksyen 8703
60.46 00
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%
Seksyen 8703
60.47 00
- - - - Of a cylinder capacity exceeding 3,000cc u 105%
38
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
60.51 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
60.52 00
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%
Seksyen 8703
60.53 00
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%
Seksyen 8703
60.54 00
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 3,000cc u 90%
Seksyen 8703
60.55 00
- - - - Of a cylinder capacity exceeding 3,000cc u 105%
- - - Sedan:
Seksyen 8703
60.61
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
60.61 10
- - - - - New u 75%
Seksyen 8703
60.61 90
- - - - - Other u 75%
Seksyen 8703
60.62
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
60.62 10
- - - - - New u 75%
Seksyen 8703
60.62 90
- - - - - Other u 75%
Seksyen 8703
60.63
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
60.63 10
- - - - - New u 75%
Seksyen 8703
60.63 90
- - - - - Other u 75%
Seksyen 8703
60.64
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
39
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
60.64 10
- - - - - New u 80%
Seksyen 8703
60.64 90
- - - - - Other u 80%
Seksyen 8703
60.65
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
60.65 10
- - - - - New u 90%
Seksyen 8703
60.65 90
- - - - - Other u 90%
Seksyen 8703
60.66
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
60.66 10
- - - - - New u 105%
Seksyen 8703
60.66 90
- - - - - Other u 105%
Seksyen 8703
60.67
- - - - Of a cylinder capacity exceeding 3,000cc, of four-wheel drive:
Seksyen 8703
60.67 10
- - - - - New u 105%
Seksyen 8703
60.67 90
- - - - - Other u 105%
Seksyen 8703
60.68
- - - - Of a cylinder capacity exceeding 3,000cc, not of four-wheel drive:
Seksyen 8703
60.68 10
- - - - - New u 105%
Seksyen 8703
60.68 90
- - - - - Other u 105%
- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
Seksyen 8703
60.71
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
60.71 10
- - - - - New u 75%
Seksyen 8703
60.71 90
- - - - - Other u 75%
Seksyen 8703
60.72
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
40
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
60.72 10
- - - - - New u 75%
Seksyen 8703
60.72 90
- - - - - Other u 75%
Seksyen 8703
60.73
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
60.73 10
- - - - - New u 75%
Seksyen 8703
60.73 90
- - - - - Other u 75%
Seksyen 8703
60.74
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
60.74 10
- - - - - New u 80%
Seksyen 8703
60.74 90
- - - - - Other u 80%
Seksyen 8703
60.75
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
60.75 10
- - - - - New u 90%
Seksyen 8703
60.75 90
- - - - - Other u 90%
Seksyen 8703
60.76
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
60.76 10
- - - - - New u 105%
Seksyen 8703
60.76 90
- - - - - Other u 105%
Seksyen 8703
60.77
- - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
60.77 10
- - - - - New u 105%
Seksyen 8703
60.77 90
- - - - - Other u 105%
- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
Seksyen 8703
60.81
- - - - Of a cylinder capacity not
41
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
60.81 10
- - - - - New u 75%
Seksyen 8703
60.81 90
- - - - - Other u 75%
Seksyen 8703
60.82
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
60.82 10
- - - - - New u 75%
Seksyen 8703
60.82 90
- - - - - Other u 75%
Seksyen 8703
60.83
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
60.83 10
- - - - - New u 75%
Seksyen 8703
60.83 90
- - - - - Other u 75%
Seksyen 8703
60.84
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
60.84 10
- - - - - New u 80%
Seksyen 8703
60.84 90
- - - - - Other u 80%
Seksyen 8703
60.85
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
60.85 10
- - - - - New u 90%
Seksyen 8703
60.85 90
- - - - - Other u 90%
Seksyen 8703
60.86
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
60.86 10
- - - - - New u 105%
Seksyen 8703
60.86 90
- - - - - Other u 105%
Seksyen 8703
60.87
- - - - Of a cylinder capacity exceeding 3,000cc:
42
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
60.87 10
- - - - - New u 105%
Seksyen 8703
60.87 90
- - - - - Other u 105%
- - - Other:
Seksyen 8703
60.91
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
60.91 10
- - - - - New u 65%
Seksyen 8703
60.91 90
- - - - - Other u 65%
Seksyen 8703
60.92
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
60.92 10
- - - - - New u 65%
Seksyen 8703
60.92 90
- - - - - Other u 65%
Seksyen 8703
60.93
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
60.93 10
- - - - - New u 65%
Seksyen 8703
60.93 90
- - - - - Other u 65%
Seksyen 8703
60.94
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
60.94 10
- - - - - New u 75%
Seksyen 8703
60.94 90
- - - - - Other u 75%
Seksyen 8703
60.95
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
60.95 10
- - - - - New u 90%
Seksyen 8703
60.95 90
- - - - - Other u 90%
Seksyen 8703
60.96
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
43
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
60.96 10
- - - - - New u 105%
Seksyen 8703
60.96 90
- - - - - Other u 105%
Seksyen 8703
60.97
- - - - Of a cylinder capacity exceeding 3,000cc of four-wheel drive:
Seksyen 8703
60.97 10
- - - - - New u 105%
Seksyen 8703
60.97 90
- - - - - Other u 105%
Seksyen 8703
60.98
- - - - Of a cylinder capacity exceeding 3,000cc, not of four-wheel drive:
Seksyen 8703
60.98 10
- - - - - New u 105%
Seksyen 8703
60.98 90
- - - - - Other u 105%
Seksyen 8703
70
- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
- - Other:
- - - All-Terrain Vehicles (ATV):
Seksyen 8703
70.32 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
70.33 00
- - - - Of a cylinder capacity exceeding 1,000cc u 65%
- - - Hearses:
Seksyen 8703
70.41 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
70.42 00
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%
Seksyen 8703
70.43 00
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%
44
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
70.44 00
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc u 75%
Seksyen 8703
70.45 00
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc u 90%
Seksyen 8703
70.46 00
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc u 105%
Seksyen 8703
70.47 00
- - - - Of a cylinder capacity exceeding 3,000cc u 105%
- - - Prison vans:
Seksyen 8703
70.51 00
- - - - Of a cylinder capacity not exceeding 1,000cc u 65%
Seksyen 8703
70.52 00
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc u 65%
Seksyen 8703
70.53 00
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc u 65%
Seksyen 8703
70.54 00
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,500cc u 90%
Seksyen 8703
70.55 00
- - - - Of a cylinder capacity exceeding 2,500cc u 105%
- - - Sedan:
Seksyen 8703
70.61
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
70.61 10
- - - - - New u 75%
Seksyen 8703
70.61 90
- - - - - Other u 75%
Seksyen 8703
70.62
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
70.62 10
- - - - - New u 75%
45
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
70.62 90
- - - - - Other u 75%
Seksyen 8703
70.63
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
70.63 10
- - - - - New u 75%
Seksyen 8703
70.63 90
- - - - - Other u 75%
Seksyen 8703
70.64
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
70.64 10
- - - - - New u 80%
Seksyen 8703
70.64 90
- - - - - Other u 80%
Seksyen 8703
70.65
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
70.65 10
- - - - - New u 90%
Seksyen 8703
70.65 90
- - - - - Other u 90%
Seksyen 8703
70.66
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
70.66 10
- - - - - New u 105%
Seksyen 8703
70.66 90
- - - - - Other u 105%
Seksyen 8703
70.67
- - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
70.67 10
- - - - - New u 105%
Seksyen 8703
70.67 90
- - - - - Other u 105%
- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
Seksyen 8703
70.71
- - - - Of a cylinder capacity not exceeding 1,000cc:
46
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
70.71 10
- - - - - New u 75%
Seksyen 8703
70.71 90
- - - - - Other u 75%
Seksyen 8703
70.72
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
70.72 10
- - - - - New u 75%
Seksyen 8703
70.72 90
- - - - - Other u 75%
Seksyen 8703
70.73
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
70.73 10
- - - - - New u 75%
Seksyen 8703
70.73 90
- - - - - Other u 75%
Seksyen 8703
70.74
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
70.74 10
- - - - - New u 80%
Seksyen 8703
70.74 90
- - - - - Other u 80%
Seksyen 8703
70.75
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
70.75 10
- - - - - New u 90%
Seksyen 8703
70.75 90
- - - - - Other u 90%
Seksyen 8703
70.76
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
70.76 10
- - - - - New u 105%
Seksyen 8703
70.76 90
- - - - - Other u 105%
Seksyen 8703
70.77
- - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
70.77 10
- - - - - New u 105%
47
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
70.77 90
- - - - - Other u 105%
- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
Seksyen 8703
70.81
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
70.81 10
- - - - - New u 75%
Seksyen 8703
70.81 90
- - - - - Other u 75%
Seksyen 8703
70.82
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
70.82 10
- - - - - New u 75%
Seksyen 8703
70.82 90
- - - - - Other u 75%
Seksyen 8703
70.83
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
70.83 10
- - - - - New u 75%
Seksyen 8703
70.83 90
- - - - - Other u 75%
Seksyen 8703
70.84
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
70.84 10
- - - - - New u 80%
Seksyen 8703
70.84 90
- - - - - Other u 80%
Seksyen 8703
70.85
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
70.85 10
- - - - - New u 90%
Seksyen 8703
70.85 90
- - - - - Other u 90%
Seksyen 8703
70.86
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc
48
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
70.86 10
- - - - - New u 105%
Seksyen 8703
70.86 90
- - - - - Other u 105%
Seksyen 8703
70.87
- - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
70.87 10
- - - - - New u 105%
Seksyen 8703
70.87 90
- - - - - Other u 105%
- - - Other:
Seksyen 8703
70.91
- - - - Of a cylinder capacity not exceeding 1,000cc:
Seksyen 8703
70.91 10
- - - - - New u 65%
Seksyen 8703
70.91 90
- - - - - Other u 65%
Seksyen 8703
70.92
- - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
Seksyen 8703
70.92 10
- - - - - New u 65%
Seksyen 8703
70.92 90
- - - - - Other u 65%
Seksyen 8703
70.93
- - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc:
Seksyen 8703
70.93 10
- - - - - New u 65%
Seksyen 8703
70.93 90
- - - - - Other u 65%
Seksyen 8703
70.94
- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc:
Seksyen 8703
70.94 10
- - - - - New u 75%
Seksyen 8703
70.94 90
- - - - - Other u 75%
Seksyen 8703
70.95
- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc:
Seksyen 8703
70.95 10
- - - - - New u 90%
49
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
70.95 90
- - - - - Other u 90%
Seksyen 8703
70.96
- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc:
Seksyen 8703
70.96 10
- - - - - New u 105%
Seksyen 8703
70.96 90
- - - - - Other u 105%
Seksyen 8703
70.97
- - - - Of a cylinder capacity exceeding 3,000cc:
Seksyen 8703
70.97 10
- - - - - New u 105%
Seksyen 8703
70.97 90
- - - - - Other u 105%
Seksyen 8703
80
- Other vehicles, with only electric motor for propulsion:
- - Other:
Seksyen 8703
80.92 00
- - - All-Terrain Vehicles (ATV)
u 10%
Seksyen 8703
80.94 00
- - - Hearses u 10%
Seksyen 8703
80.95 00
- - - Prison vans u 10%
Seksyen 8703
80.97
- - - Sedan:
Seksyen 8703
80.97 10
- - - - New u 10%
Seksyen 8703
80.97 90
- - - - Other u 10%
Seksyen 8703
80.98
- - - Other motor cars (including station wagons and sports cars, but not including vans):
Seksyen 8703
80.98 10
- - - - New u 10%
Seksyen 8703
80.98 90
- - - - Other u 10%
Seksyen 8703
80.99
- - - Other:
Seksyen 8703
80.99 10
- - - - New u 10%
Seksyen 8703
80.99 90
- - - - Other u 10%
Seksyen 8703
90
- Other:
50
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8703
90.92 00
- - - All-Terrain Vehicles (ATV)
u 65%
Seksyen 8703
90.94 00
- - - Hearses u 65%
Seksyen 8703
90.95 00
- - - Prison vans u 65%
Seksyen 8703
90.97
- - - Sedan:
Seksyen 8703
90.97 10
- - - - New u 60%
Seksyen 8703
90.97 90
- - - - Other u 60%
Seksyen 8703
90.98
- - - Other motor cars (including station wagons and sports cars, but not including vans):
Seksyen 8703
90.98 10
- - - - New u 60%
Seksyen 8703
90.98 90
- - - - Other u 60%
Seksyen 8703
90.99
- - - Other:
Seksyen 8703
90.99 10
- - - - New u 65%
Seksyen 8703
90.99 90
- - - - Other u 65%
Seksyen 87
11
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
Seksyen 8711
10
- With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50cc:
- - Other:
Seksyen 8711
10.92 00
- - - Mopeds and motorised bicycles u 20%
Seksyen 8711
10.94
- - - Powered kick scooters; “pocket motorcycles":
Seksyen 8711
10.94 10
- - - - New u 20%
Seksyen 8711
10.94 90
- - - - Other u 20%
Seksyen 8711
10.95
- - - Other motorcycles and motor
51
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8711
10.95 10
- - - - New u 20%
Seksyen 8711
10.95 90
- - - - Other u 20%
Seksyen 8711
10.99
- - - Other:
Seksyen 8711
10.99 10
- - - - New u 20%
Seksyen 8711
10.99 90
- - - - Other u 20%
Seksyen 8711
20
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50cc but not exceeding 250cc:
- - Other:
Seksyen 8711
20.92 00
- - - Mopeds and motorised bicycles u 20%
Seksyen 8711
20.93
- - - "Pocket motorcycles":
- - - - Of a cylinder capacity not exceeding 150cc:
Seksyen 8711
20.93 11
- - - - - New u 20%
Seksyen 8711
20.93 19
- - - - - Other u 20%
- - - - Other:
Seksyen 8711
20.93 91
- - - - - New u 30%
Seksyen 8711
20.93 99
- - - - - Other u 30%
- - - Other motorcycles (with or without side-cars), including motor scooters:
Seksyen 8711
20.94
- - - - Of a cylinder capacity exceeding 150cc but not exceeding 200cc:
Seksyen 8711
20.94 10
- - - - - New u 30%
Seksyen 8711
20.94 90
- - - - - Other u 30%
Seksyen 8711
20.95
- - - - Of a cylinder capacity exceeding 200cc but not exceeding 250cc:
52
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8711
20.95 10
- - - - - New u 30%
Seksyen 8711
20.95 90
- - - - - Other u 30%
Seksyen 8711
20.96
- - - - Other:
Seksyen 8711
20.96 10
- - - - - New u 20%
Seksyen 8711
20.96 90
- - - - - Other u 20%
Seksyen 8711
20.99
- - - Other:
- - - - Of a cylinder capacity not exceeding 150cc:
Seksyen 8711
20.99 11
- - - - - New u 20%
Seksyen 8711
20.99 19
- - - - - Other u 20%
- - - - Of a cylinder capacity exceeding 150cc but not exceeding 250cc:
Seksyen 8711
20.99 21
- - - - - New u 30%
Seksyen 8711
20.99 29
- - - - - Other u 30%
Seksyen 8711
30
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250cc but not exceeding 500cc:
Seksyen 8711
30.90
- - Other:
Seksyen 8711
30.90 10
- - - New u 30%
Seksyen 8711
30.90 90
- - - Other u 30%
Seksyen 8711
40
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500cc but not exceeding 800cc:
Seksyen 8711
40.90
- - Other:
Seksyen 8711
40.90 10
- - - New u 30%
Seksyen 8711
40.90 90
- - - Other u 30%
53
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 8711
50
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc:
Seksyen 8711
50.90
- - Other:
Seksyen 8711
50.90 10
- - - New u 30%
Seksyen 8711
50.90 90
- - - Other u 30%
Seksyen 8711
60
- With electric motor for propulsion:
- - Other:
Seksyen 8711
60.91 00
- - - Bicycles u 10%
Seksyen 8711
60.92 00
- - - Kick scooters; self-balancing cycle;
"pocket motorcycles"
u 10%
Seksyen 8711
60.93 00
- - - Other motorcycles u 10%
Seksyen 8711
60.99 00
- - - Other u 30%
Seksyen 8711
90
- Other:
Seksyen 8711
90.90
- - Other:
Seksyen 8711
90.90 10
- - - New u 30%
Seksyen 8711
90.90 90
- - - Other u 30%
Chapter 95
Toys, games and sports requisites; part and accessories thereof
Heading
Subheading
Descriptions of goods
Unit of
Quantity
Rate of Duty
Seksyen 95
04
Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.
Seksyen 9504
40.00 00
- Playing cards u (pack)
10%
54
Seksyen 9504
90
- Other:
- - Gambling equipment and paraphernalia:
Seksyen 9504
90.34 00
- - - Mahjong tiles, of wood or of paper or of plastics u 10%
Seksyen 9504
90.35 00
- - - Other Mahjong tiles u 5%
Dibuat 29 Mac 2017
Made 29 March 2017
[SULIT KE.HT(96)669/19-8 Klt.3 SK.11; Perb.0.9060/18(SS-22)JLD.2;
PN(PU2)337/XXI]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua/
Second Minister of Finance
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 6(2) Akta Eksais 1976]
[To be laid before the Dewan Rakyat pursuant to subsection 6(2) of the Excise Act 1976]
Common questions
- What is Perintah Duti Eksais 2017?
- Perintah Duti Eksais 2017 is Malaysia P.U. (A), cited as P.U. (A) 92 2017, currently marked in force and first recorded in 2017.
- Is Perintah Duti Eksais 2017 still in force?
- Yes — Perintah Duti Eksais 2017 is currently in force.
- When did Perintah Duti Eksais 2017 take effect?
- Perintah Duti Eksais 2017 was first recorded in 2017.
- How many sections does Perintah Duti Eksais 2017 have?
- Perintah Duti Eksais 2017 contains 781 sections.
- Where can I read the official version of Perintah Duti Eksais 2017?
- The official text of Perintah Duti Eksais 2017 is published at lom.agc.gov.my.
Something wrong on this page?
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