PERATURAN-PERATURAN EKSAIS (PINDAAN) (NO. 2) 2023

Eksais 1977

[P.U.

Subperaturan 4(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “Borang JKDM No. 1 yang ditetapkan dalam Jadual Ketiga kepada”

dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”.

Subperaturan 10(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “Borang JKDM No. 3 yang ditetapkan dalam Jadual Ketiga kepada”

dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”.

P.U. (A) 134 3

dengan peraturan yang berikut:

“Rekod yang disimpan oleh pengilang berlesen dalam produk tembakau.

Setiap pengilang berlesen dalam produk tembakau hendaklah menyimpan di premis berlesennya suatu buku masuk, suatu daftar, suatu buku penghantaran dan suatu buku stok sisa dalam suatu bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah.”.

Pindaan peraturan 28 6.

Peraturan-Peraturan ibu dipinda dengan memotong subperaturan 28(4).

Pindaan peraturan 29 7.

Peraturan 29 Peraturan-Peraturan ibu dipinda—

Jadual Pertama kepada Peraturan-Peraturan ini” dengan perkataan

“bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah”; dan

P.U. (A) 134 5

(ii)

dalam perenggan

“Borang Kastam No. 8 yang ditetapkan dalam Jadual Ketiga kepada”

dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”.

Pindaan peraturan 32 10.

Subperaturan 32(1) Peraturan-Peraturan ibu dipinda—

(a)

dalam perenggan

“Borang Eksais No. 8 atau No. 8A yang ditetapkan dalam Bahagian I

Jadual Pertama kepada Peraturan-Peraturan ini” dengan perkataan

“bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah”; dan

(b)

dalam perenggan

“Borang Kastam No. 8 yang ditetapkan dalam Jadual Ketiga kepada”

dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”.

Pemotongan Bahagian X

11.

Peraturan-Peraturan ibu dipinda dengan memotong Bahagian X.

Pindaan peraturan 59D

12.

Perenggan 59D(1)(a) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “Borang Kastam No. 8 yang ditetapkan dalam Jadual Ketiga kepada”

dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”.

Pindaan peraturan 59E

13.

Subperaturan 59E(1) Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan perkataan “Borang Kastam No. 8 yang ditetapkan dalam Jadual Ketiga kepada” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”; dan

P.U. (A) 134 6

(b)

dengan memotong perkataan “yang dilengkapkan dalam empat salinan”.

Pindaan peraturan 59F

14.

Subperaturan 59F(1) Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan perkataan “Borang Kastam No. 2 yang ditetapkan dalam Jadual Ketiga kepada” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”; dan

(b)

dengan memotong perkataan “yang dilengkapkan dalam empat salinan”.

Penggantian peraturan 59G

15.

Peraturan-Peraturan ibu dipinda dengan menggantikan peraturan 59G dengan peraturan yang berikut:

“Akuan apabila tiba atau meninggalkan

Malaysia.

59G.

Tiap-tiap pengembara atau orang lain yang tiba di atau meninggalkan Malaysia hendaklah mengemukakan suatu akuan dalam bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah Peraturan-Peraturan Kastam 2019 kepada pegawai kastam yang hak semua barang berduti yang diimport, dalam milikannya sama ada yang dibawanya atau di dalam mana-mana bagasinya atau di dalam mana-mana kenderaannya dan membayar duti eksais yang ditaksirkan, jika ada.”.

P.U. (A) 134 7

Pindaan peraturan 59H

16.

Peraturan 59H Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan nota birai dengan nota birai yang berikut:

“Akuan barang-barang import.”; dan

(b)

dengan menggantikan perkataan “borang-borang dalam Jadual Ketiga kepada Peraturan-Peraturan Kastam 2019 adalah borang-borang yang ditetapkan untuk digunakan di bawah

Akta dan di bawah

Peraturan-Peraturan ini” dengan perkataan “akuan dalam bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah

Peraturan-Peraturan Kastam 2019 hendaklah menjadi akuan untuk kegunaan di bawah Akta dan Peraturan-Peraturan ini”.

Pindaan peraturan 59I

17.

Subperaturan 59I(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “Borang JDA No. 1 yang ditetapkan dalam Jadual Ketiga kepada”

dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”.

Pindaan peraturan 59J

18.

Subperaturan 59J(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “Borang JDA No. 2 yang ditetapkan dalam Jadual Ketiga kepada”

dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”.

Pindaan peraturan 59K

19.

Subperaturan 59K(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “Borang JDA No. 3 yang ditetapkan dalam Jadual Ketiga kepada”

P.U. (A) 134 8

dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”.

Pindaan peraturan 60A

20.

Subperaturan 60A(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “Borang JKDM No. 2 yang ditetapkan dalam Jadual Ketiga kepada”

dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”.

Pindaan peraturan 60B

21.

Peraturan 60B Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

“Borang JKDM No. 4 yang ditetapkan dalam Jadual Ketiga kepada” dengan perkataan

“bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”.

Pindaan peraturan 60C

22.

Peraturan 60C Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

“Borang Kastam No. 11 yang ditetapkan dalam Jadual Ketiga kepada” dengan perkataan

“bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah di bawah”.

Pemotongan Jadual Pertama 23.

Peraturan-Peraturan ibu dipinda dengan memotong Jadual Pertama.

Dibuat 18 April 2023

[SULIT.KE.HD(122)860/02 Klt.5(7); MOF.TAX(R)700-2/2/30; PN(PU2)337/JLD.27]

ANWAR BIN IBRAHIM

Menteri Kewangan

P.U. (A) 134 9

EXCISE ACT 1976

EXCISE (AMENDMENT) (NO. 2) REGULATIONS 2023

IN exercise of the powers conferred by section 85 of the Excise Act 1976 [Act 176], the Minister makes the following regulations:

Citation and commencement 1.

(1)

These regulations may be cited as the Excise (Amendment) (No. 2)

Regulations 2023.

(2)

These

Regulations are deemed to have come into operation on 1 January 2023.

Amendment of regulation 2 2.

The Excise Regulations 1977 [P.U. (A) 161/1977], which are referred to as the “principal Regulations” in these Regulations, are amended in regulation 2

by deleting the definition of “form”.

Amendment of regulation 4 3.

Subregulation 4(1) of the principal Regulations is amended by substituting for the words “Form JKDM No. 1 as prescribed in the Third Schedule to” the words

“the form and manner as determined by the Director General under”.

Amendment of regulation 10 4.

Subregulation 10(1) of the principal Regulations is amended by substituting for the words “Form JKDM No. 3 as prescribed in the Third Schedule to” the words

“the form and manner as determined by the Director General under”.

P.U. (A) 134 10

Substitution of regulation 22 5.

The principal Regulations are amended by substituting for regulation 22

the following regulation:

“Records to be kept by licensed manufacturer in tobacco product.

22. Every licensed manufacturer in tobacco product shall keep at his licensed premises an entry book, a register, a delivery book and a waste stock book in the form and manner as determined by the Director General.”.

Amendment of regulation 28 6.

The principal Regulations are amended by deleting subregulation 28(4).

Amendment of regulation 29 7.

Regulation 29 of the principal Regulations is amended—

(a)

in subregulation (1), by substituting for the words “the form prescribed as Excise No. 7 or No. 7A, as the case may be, in Part I of the First Schedule to these Regulations” the words “the form and manner as determined by the Director General”; and

(b)

in subregulation (2), by substituting for the word “paragraph”

the word “subregulation”.

Amendment of regulation 29A

8.

Regulation 29A of the principal Regulations is amended—

(a)

in subregulation (1), by substituting for paragraph (a) the following paragraph:

P.U. (A) 134 11

“(a)

submit a declaration in the form and manner as determined by the Director General under the Customs Regulations 2019

to the proper officer of customs when removing part or whole of the dutiable goods;”; and

(b)

by substituting for subregulation (2) the following subregulation:

“(2)

The proper officer of customs shall authorize the removal of the goods.”.

Amendment of regulation 31 9.

Regulation 31 of the principal Regulations is amended—

(a)

by substituting for the marginal note the following marginal note:

“Removal of dutiable goods from premises licensed under section 20, licensed warehouse, or warehouse or other place approved by

Director

General under the Act.”; and

(b)

in subregulation (1)—

(i)

in paragraph (a), by substituting for the words “the Form Excise

No. 8 or No. 8A as prescribed in Part I of the First Schedule to these Regulations” the words “the form and manner as determined by the Director General”; and

(ii)

in paragraph (b), by substituting for the words “the Form Customs

No. 8 as prescribed in the Third Schedule to” the words

“the form and manner as determined by the Director General under”.

P.U. (A) 134 12

Amendment of regulation 32 10.

Subregulation 32(1) of the principal Regulations is amended—

(a)

in paragraph (a), by substituting for the words “Form Excise No. 8

or No. 8A as prescribed in Part I of the First Schedule to these Regulations”

the words “the form and manner as determined by the Director General”;

and

(b)

in paragraph (b), by substituting for the words “Form Customs No. 8

as prescribed in the Third Schedule to” the words “the form and manner as determined by the Director General under”.

Deletion of Part X

11.

The principal Regulations are amended by deleting Part X.

Amendment of regulation 59D

12.

Paragraph 59D(1)(a) of the principal Regulations is amended by substituting for the words “Form Customs No. 8 as prescribed in the Third Schedule to” the words

“the form and manner as determined by the Director General under”.

Amendment of regulation 59E

13.

Subregulation 59E(1) of the principal Regulations is amended—

(a)

by substituting for the words “Form Customs No. 8 as prescribed in the Third Schedule to” the words “the form and manner as determined by the Director General under”; and

(b)

by deleting the words “completed in quadruplicate”.

P.U. (A) 134 13

Amendment of regulation 59F

14.

Subregulation 59F(1) of the principal Regulations is amended—

(a)

by substituting for the words “Form Customs No. 2 as prescribed in the Third Schedule to” the words “the form and manner as determined by the Director General under”; and

(b)

by deleting the words “completed in quadruplicate”.

Substitution of regulation 59G

15.

The principal Regulations are amended by substituting for regulation 59G the following regulation:

“Declaration when arriving in or leaving

Malaysia.

59G. Every traveller or other person arriving in or leaving Malaysia shall submit a declaration in the form and manner as determined by the Director General under the Customs Regulations 2019 to the proper officer of all dutiable goods imported, in his possession either on his person or in any of his baggage or in any of his vehicles and pay the excise duty assessed, if any.”.

Amendment of regulation 59H

16.

Regulation 59H of the principal Regulations is amended—

(a)

by substituting for the marginal note the following marginal note:

“Declaration of imported goods.”; and

(b)

by substituting for the words “the forms in the Third Schedule to the Customs Regulations 2019 hereto are the prescribed forms for use under the Act and the Regulations” the words “the declaration

P.U. (A) 134 14

in the form and manner as determined by the Director General under the Customs Regulations 2019 shall be the declaration for use under this Act and these Regulations”.

Amendment of regulation 59I

17.

Subregulation 59I(1) of the principal Regulations is amended by substituting for the words “Form JDA No. 1 as prescribed in the Third Schedule to” the words

“the form and manner as determined by the Director General under”.

Amendment of regulation 59J

18.

Subregulation 59J(1) of the principal Regulations is amended by substituting for the words “Form JDA No. 2 as prescribed in the Third Schedule to” the words

“the form and manner as determined by the Director General under”.

Amendment of regulation 59K

19.

Subregulation 59K(1) of the principal Regulations is amended by substituting for the words “Form JDA No. 3 as prescribed in the Third Schedule to” the words

“the form and manner as determined by the Director General under”.

Amendment of regulation 60A

20.

Subregulation 60A(1) of the principal Regulations is amended by substituting for the words “Form JKDM No. 2 as prescribed in the Third Schedule to” the words

“the form and manner as determined by the Director General under”.

Amendment of regulation 60B

21.

Regulation 60B of the principal Regulation is amended by substituting for the words

“Form JKDM No. 4 as prescribed in the Third Schedule to” the words

“the form and manner as determined by the Director General under”.

Amendment of regulation 60C

22.

Regulation 60C of the principal Regulations is amended by substituting for the words “Form Customs No. 11 as prescribed in the Third Schedule to” the words

“the form and manner as determined by the Director General under”.

P.U. (A) 134 15

Deletion of First Schedule 23.

The principal Regulations are amended by deleting the First Schedule.

Made 18 April 2023

[SULIT.KE.HD(122)860/02 Klt.5(7); MOF.TAX(R)700-2/2/30; PN(PU2)337/JLD.27]

ANWAR BIN IBRAHIM

Minister of Finance