Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Jualan
(Barang yang Dikecualikan daripada Cukai Jualan) 2025.
(2)
Perintah ini mula berkuat kuasa pada 1 Julai 2025.
Pengecualian daripada cukai jualan
/akn/my/act/pua/2025/171
PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2025
- Sections
- 1788
Quick answer
About this p.u. (a)
PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 171 2025, currently marked in force and first recorded in 2025.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 35(1)(a) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
(1)
Menteri mengecualikan barang yang dinyatakan dalam ruang (3) Jadual daripada cukai jualan.
(2)
Bagi maksud Perintah ini, barang yang dinyatakan dalam Jadual hendaklah mematuhi rukun tafsiran sebagaimana yang dinyatakan dalam perenggan 4
Perintah Duti Kastam 2022 [P.U. (A) 114/2022].
Pembatalan
Seksyen 3
Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai) 2022
[P.U. (A) 175/2022] dibatalkan.
3
SALES TAX ACT 2018
SALES TAX (GOODS EXEMPTED FROM SALES TAX) ORDER 2025
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 35(1)(a) of the Sales Tax Act 2018 [Act 806], the Minister makes the following order: Citation and commencement 1.
(1)
This order may be cited as the Sales Tax (Goods Exempted from
Sales Tax) Order 2025.
(1)
The Minister exempts the goods specified in column (3) of the Schedule from sales tax.
(2)
For the purposes of this Order, the goods specified in the Schedule shall comply with the rules of interpretation as specified in paragraph 4
of the Customs Duties Order 2022 [P.U. (A) 114/2022].
Revocation 3.
The Sales Tax (Goods Exempted from Tax) Order 2022 [P.U. (A) 175/2022]
is revoked.
4
JADUAL/SCHEDULE
[Perenggan 2/Paragraph 2]
BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN/
GOODS EXEMPTED FROM SALES TAX
Seksyen 0102
21.00 00
-
-
Pure-bred breeding animals 0102.29
-
-
Other:
-
-
- Male cattle:
Seksyen 0103
91.00 00
-
-
Weighing less than 50 kg 0103.92.00 00
-
-
Weighing 50 kg or more
Seksyen 01
04
Live sheep and goats.
Seksyen 0104
10
-
Sheep:
Seksyen 0105
11.10 00
-
-
- Breeding fowls 0105.11.90 00
-
-
- Other 0105.12
-
-
Turkeys:
5
(3)
Perihalan/
Description 0105.12.10 00
-
-
- Breeding turkeys 0105.12.90 00
-
-
- Other 0105.13
-
-
Ducks:
Seksyen 0105
13.10 00
-
-
- Breeding ducklings 0105.13.90 00
-
-
- Other 0105.14
-
-
Geese:
Seksyen 02
01
Meat of bovine animals, fresh or chilled.
Seksyen 0201
10.00 00
- Carcasses and half-carcasses 0201.20.00 00
- Other cuts with bone in 0201.30.00 00
- Boneless
Seksyen 02
02
Meat of bovine animals, frozen.
Seksyen 0202
10.00 00
- Carcasses and half-carcasses
Seksyen 02
03
Meat of swine, fresh, chilled or frozen.
-
Fresh or chilled:
Seksyen 0203
11.00 00
-
-
Carcasses and half-carcasses
Seksyen 0204
10.00 00
- Carcasses and half-carcasses of lamb, fresh or chilled
- Other meat of sheep, fresh or chilled:
Seksyen 02
06
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.
Seksyen 0206
21.00 00
-
-
Tongues
Seksyen 02
07
Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
-
Of fowls of the species Gallus domesticus:
Seksyen 0207
24.00 00
-
-
Not cut in pieces, fresh or chilled
7
(3)
Perihalan/
Description 0207.25.00 00
-
-
Not cut in pieces, frozen 0207.26.00 00
-
-
Cuts and offal, fresh or chilled 0207.27
-
-
Cuts and offal, frozen:
Seksyen 0207
27.10 00
-
-
- Livers
-
-
- Other:
Seksyen 03
01
Live fish.
-
Other live fish:
Seksyen 0301
92.00 00
-
-
Eels (Anguilla spp.)
Seksyen 0301
99.11 00
-
-
- -
Breeding
Seksyen 03
02
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
-
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99:
Seksyen 0302
21.00 00
-
-
Halibut
(Reinhardtius hippoglossoides,
Hippoglossus hippoglossus,
Hippoglossus stenolepis)
(3)
Perihalan/
Description
-
Herrings
(Clupea harengus,
Clupea pallasii), anchovies
(Engraulis spp.), sardines
(Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel
(Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia
(Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa
(Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish
(Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99:
Seksyen 0302
42.00 00
-
-
Anchovies (Engraulis spp.)
Seksyen 0302
82.00 00
-
-
Rays and skates (Rajidae)
(3)
Perihalan/
Description 03.03
Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
-
Tilapias (Oreochromis spp.), catfish (Pangasius spp.,
Silurus spp., Clarias spp., Ictalurus spp.), carp
(Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus, Catla catla, Labeo spp.,
Osteochilus hasselti,
Leptobarbus hoeveni,
Megalobrama spp.), eels (Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0303.91
to 0303.99:
Seksyen 0303
23.00 00
-
-
Tilapias (Oreochromis spp.)
(3)
Perihalan/
Description
-
Herrings
(Clupea harengus,
Clupea pallasii), anchovies
(Engraulis spp.), sardines
(Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel
(Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets
(Pampus spp.), Pacific saury (Cololabis saira), scads
(Decapterus spp.), capelin
(Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303.91 to 0303.99:
Seksyen 0303
53.00 00
-
-
Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
(3)
Perihalan/
Description 0303.89.14 00
-
-
- -
Savalai hairtails (Lepturacanthus savala),
Belanger’s croakers (Johnius belangerii),
Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea)
Seksyen 0303
89.15 00
-
-
- -
Indian threadfins (Polynemus indicus)
Seksyen 03
04
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
-
Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp.,
Ictalurus spp.), carp (Cyprinus spp., Carassius spp.,
Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus, Catla catla,
Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni,
Megalobrama spp.), eels (Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads (Channa spp.):
Seksyen 0304
31.00 00
-
-
Tilapias (Oreochromis spp.)
(3)
Perihalan/
Description 0304.44.00 00
-
-
Fish of the families
Bregmacerotidae,
Euclichthyidae,
Gadidae,
Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae 0304.45.00 00
-
-
Swordfish (Xiphias gladius)
Seksyen 0304
46.00 00
-
-
Toothfish (Dissostichus spp.)
(3)
Perihalan/
Description 0304.87.00 00
-
-
Tunas (of the genus Thunnus), skipjack tuna
(stripe-bellied bonito) (Katsuwonus pelamis)
Seksyen 0304
91.00 00
-
-
Swordfish (Xiphias gladius)
Seksyen 03
05
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process.
-
Dried fish, other than edible fish offal, whether or not salted but not smoked:
Seksyen 0305
52.00 00
-
-
Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp
(Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus, Catla catla, Labeo spp.,
Osteochilus hasselti,
Leptobarbus hoeveni,
Megalobrama spp.), eels (Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads (Channa spp.)
(3)
Perihalan/
Description 0305.54.00 00
-
-
Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel
(Scomber scombrus,
Scomber australasicus,
Scomber japonicus),
Indian mackerels (Rastrelliger spp.), seerfishes
(Scomberomorus spp.), jack and horse mackerel
(Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets
(Pampus spp.), Pacific saury (Cololabis saira), scads
(Decapterus spp.), capelin (Mallotus villosus), swordfish
(Xiphias gladius),
Kawakawa (Euthynnus affinis), bonitos
(Sarda spp.), marlins, sailfishes, spearfish
(Istiophoridae)
Seksyen 0305
59.21 00
-
-
- - Anchovies (Stolephorus spp., Coilia spp.,
Setipinna spp., Lycothrissa spp. Thryssa spp., and Encrasicholina spp.)
(3)
Perihalan/
Description 03.06
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process;
crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine.
-
Frozen:
Seksyen 0306
16.00 00
-
-
Cold-water shrimps and prawns (Pandalus spp.,
Crangon crangon)
Seksyen 03
07
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process.
-
Mussels (Mytilus spp., Perna spp.):
Seksyen 0307
31
-
-
Live, fresh or chilled:
Seksyen 0307
43
-
-
Frozen:
Seksyen 04
01
Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
Seksyen 0401
10.10 00
-
-
In liquid form
(3)
Perihalan/
Description 04.02
Milk and cream, concentrated or containing added sugar or other sweetening matter.
Seksyen 0402
10.41 00
-
-
- In containers of a net weight of 20 kg or more
Seksyen 04
07
Birds' eggs, in shell, fresh, preserved or cooked.
-
Fertilised eggs for incubation:
Seksyen 0407
11.10 00
-
-
- For breeding
Seksyen 0407
29.90 00
-
-
- Other
Seksyen 04
08
Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter
- Egg yolks:
Seksyen 0408
11.00 00
-
-
Dried
Seksyen 07
01
Potatoes, fresh or chilled.
Seksyen 0701
10.00 00
-
Seed
Seksyen 07
02 0702.00.00 00
Tomatoes, fresh or chilled.
Seksyen 0703
20
- Garlic:
(3)
Perihalan/
Description 07.04
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
Seksyen 0704
10
-
Cauliflowers and broccoli:
Seksyen 07
05
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
-
Lettuce:
Seksyen 0705
11.00 00
-
-
Cabbage lettuce (head lettuce)
Seksyen 07
06
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
Seksyen 0706
10
-
Carrots and turnips:
Seksyen 07
07 0707.00.00 00
Cucumbers and gherkins, fresh or chilled.
Seksyen 0708
10.00 00
-
Peas (Pisum sativum)
Seksyen 07
09
Other vegetables, fresh or chilled.
Seksyen 0709
20.00 00
-
Asparagus 0709.30.00 00
-
Aubergines (egg-plants)
Seksyen 0709
55.00 00
-
-
Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)
Seksyen 07
11
Vegetables provisionally preserved, but unsuitable in that state for immediate consumption.
Seksyen 0711
90.20 00
-
-
Chillies (fruits of genus Capsicum)
Seksyen 07
12
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
Seksyen 0712
20.00 00
-
Onions
Seksyen 07
13
Dried leguminous vegetables, shelled, whether or not skinned or split.
Seksyen 0713
10
-
Peas (Pisum sativum):
Seksyen 0713
31
-
-
Beans of the species Vigna mungo (L.) Hepper or
Vigna radiata (L.) Wilczek:
Seksyen 07
14
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form pellets;
sago pith.
Seksyen 0714
10
-
Manioc (cassava):
-
-
Other:
24
(3)
Perihalan/
Description 0714.10.91 00
-
-
- Frozen 0714.10.99 00
-
-
- Other 0714.20
-
Sweet potatoes:
Seksyen 0714
20.10 00
-
-
Frozen 0714.20.90 00
-
-
Other 0714.30
-
Yams (Dioscorea spp.):
Seksyen 08
01
Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
- Coconuts:
Seksyen 0801
11.00 00
-
-
Desiccated 0801.12.00 00
-
-
In the inner shell (endocarp)
Seksyen 09
01
Coffee, whether or not roasted or decaffeinated;
Coffee husks and skins; coffee substitutes containing coffee in any proportion.
-
Coffee, not roasted:
Seksyen 0901
11
-
-
Not decaffeinated:
Seksyen 0901
21.12 00
-
-
- -
Robusta
Seksyen 09
02
Tea, whether or not flavoured.
Seksyen 0902
10.10 00
-
-
Leaves
Seksyen 09
04
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
-
Pepper:
Seksyen 0904
11.10 00
-
-
- White
Seksyen 0904
22
-
-
Crushed or ground:
Seksyen 09
06
Cinnamon and cinnamon-tree flowers.
-
Neither crushed nor ground:
Seksyen 0906
11.00 00
-
-
Cinnamon (Cinnamomum zeylanicum Blume)
Seksyen 09
07
Cloves (whole fruit, cloves and stems).
Seksyen 0907
20.00 00
-
Crushed or ground
Seksyen 09
08
Nutmeg, mace and cardamoms.
-
Nutmeg:
Seksyen 0908
12.00 00
-
-
Crushed or ground
-
Mace:
Seksyen 09
09
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.
-
Seeds of coriander:
Seksyen 0909
62
-
-
Crushed or ground:
27
Seksyen 0909
62.10 00
-
-
- Of anise
Seksyen 09
10
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.
-
Ginger:
Seksyen 0910
91
-
-
Mixtures referred to in Note 1(b) to this Chapter:
Seksyen 1001
11.00 00
-
-
Seed
Seksyen 10
02
Rye.
Seksyen 1002
10.00 00
-
Seed
Seksyen 10
03
Barley.
Seksyen 1003
10.00 00
-
Seed
Seksyen 1004
10.00 00
-
Seksyen 1005
Seed
10.00 00
-
Seed
Seksyen 10
06
Rice.
Seksyen 1006
20
-
Husked (brown) rice:
Seksyen 10
07
Grain sorghum.
Seksyen 1007
10.00 00
-
Seed
Seksyen 11
01
Wheat or meslin flour.
-
Wheat flour:
Seksyen 1101
00.20 00
-
Meslin flour
29
Seksyen 1102
20.00 00
-
Maize (corn) flour
Seksyen 11
06
Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of
Chapter 8.
Seksyen 1106
20
-
Of sago or of roots or tubers of heading 07.14:
Seksyen 12
02
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
Seksyen 1202
41.00 00
-
-
In shell
Seksyen 12
03 1203.00.00 00
Copra.
Seksyen 1207
10
-
Palm nuts and kernels:
Seksyen 12
09
Seeds, fruit and spores, of a kind used for sowing.
-
Other:
Seksyen 1209
99.20 00
-
-
- Rubber tree seeds
(3)
Perihalan/
Description 13.02
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
-
Mucilages and thickeners, whether or not modified, derived from vegetable products:
Seksyen 1302
31.00 00
-
-
Agar-agar
Seksyen 14
04
Vegetable products not elsewhere specified or included.
Seksyen 1404
90
- Other:
-
-
Other:
Seksyen 15
11
Palm oil and its fractions, whether or not refined, but not chemically modified.
Seksyen 1511
10.00 00
-
Crude oil
Seksyen 15
16
Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
Seksyen 1516
20.14 00
-
-
- Of coconuts
Seksyen 1516
20.61 00
-
-
- Crude
Seksyen 1517
10
-
Margarine, excluding liquid margarine:
Seksyen 1517
90.65 00
-
-
- In which palm kernel oil predominates
Seksyen 15
18 1518.00
Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.
-
Inedible mixtures or preparations of vegetable fats or oils or of fractions of different vegetables fats or oils:
Seksyen 1518
00.32 00
-
-
Of palm oil or palm kernel olein, neutralised, bleached and deodorised (NBD) or refined, bleached and deodorised (RBD)
Seksyen 16
04
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
-
Fish, whole or in pieces, but not minced:
Seksyen 1604
13
-
-
Sardines, sardinella and brisling or sprats:
-
-
- Sardines:
Seksyen 1604
20.20 00
-
-
Fish sausages
Seksyen 17
01
Cane or beet sugar and chemically pure sucrose, in solid form.
-
Other:
Seksyen 1701
99.10 00
-
-
- Refined sugar
Seksyen 19
01
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01
to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.
Seksyen 1901
10.91 00
-
-
- Medical foods
Seksyen 1901
90.99 00
-
-
- Other 19.02
Pasta, whether or not cooked or stuffed
(with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
-
Uncooked pasta, not stuffed or otherwise prepared:
Seksyen 1902
11.00 00
-
-
Containing eggs
Seksyen 19
05
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.
Seksyen 1905
40
-
Rusks, toasted bread and similar toasted products:
Seksyen 20
04
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.
Seksyen 2004
90.10 00
-
-
Suitable for infants or young children
35
(3)
Perihalan/
Description 21.02
Yeasts
(active or inactive);
other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.
Seksyen 2102
10.00 00
-
Active yeasts
Seksyen 21
03
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
Seksyen 2103
10.00 00
-
Soya sauce
Seksyen 21
04
Soups and broths and preparations therefor;
homogenised composite food preparations.
Seksyen 2104
20
-
Homogenised composite food preparations:
-
-
Containing meat:
Seksyen 2106
90.11 00
-
-
- Dried bean curd and dried bean curd stick
Seksyen 2106
90.95 00
-
-
- Seri kaya
Seksyen 22
01
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured;
ice and snow.
Seksyen 2201
90.10 00
-
-
Ice and snow
Seksyen 22
02
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.
-
Other:
Seksyen 2202
99.10 00
-
-
- Flavoured UHT milk based drinks
Seksyen 23
04
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil.
-
Soya-bean meal:
Seksyen 2304
00.29 00
-
-
Other
Seksyen 23
06
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05.
Seksyen 2306
60
-
Of palm nuts or kernels:
Seksyen 23
09
Preparations of a kind used in animal feeding.
Seksyen 2309
10.10 00
-
- Containing meat
Seksyen 2309
90.11 00
-
-
- Of a kind suitable for poultry 25.01
Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water.
-
Other:
Seksyen 2501
00.93 00
-
-
With sodium chloride content 97% or more, calculated on a dry basis
Seksyen 25
05
Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26.
Seksyen 2505
10.00 00
-
Silica sands and quartz sands
Seksyen 25
15
Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
-
Marble and travertine:
Seksyen 2515
12.20 00
-
-
- Slabs
Seksyen 25
17
Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated.
Seksyen 2517
10.00 00
-
Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated
38
Seksyen 2517
41.00 00
-
-
Of marble
Seksyen 25
20
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
Seksyen 2520
20
-
Plasters:
Seksyen 25
23
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.
Seksyen 2523
10
-
Cement clinkers:
Seksyen 26
01
Iron ores and concentrates, including roasted iron pyrites.
-
Iron ores and concentrates, other than roasted iron pyrites:
Seksyen 2601
11
-
-
Non-agglomerated:
Seksyen 2601
12.10 00
-
-
- Haematite and concentrates
Seksyen 26
03 2603.00.00 00
Copper ores and concentrates.
Seksyen 2612
10.00 00
-
Seksyen 2613
Uranium ores and concentrates
10.00 00
-
Roasted
Seksyen 26
14
Titanium ores and concentrates.
Seksyen 2614
00.10 00
-
Ilmenite ores and concentrates
Seksyen 26
15
Niobium, tantalum, vanadium or zirconium ores and concentrates.
Seksyen 2615
10.00 00
-
Zirconium ores and concentrates
Seksyen 2616
10.00 00
-
Seksyen 2617
Silver ores and concentrates
10.00 00
-
Antimony ores and concentrates
Seksyen 26
19 2619.00.00 00
Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel.
Seksyen 27
09 2709.00
Petroleum oils and oils obtained from bituminous minerals, crude.
Seksyen 2709
00.10 00
-
Crude petroleum oils 2709.00.20 00
-
Condensates 2709.00.90 00
-
Other
Seksyen 27
10
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations;
waste oils.
-
Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:
Seksyen 2710
12
- -
Light oils and preparations
-
-
- Aviation spirit, of a kind used in aviation piston-engines:
(3)
Perihalan/
Description 2710.19.82 00
-
-
- Aviation turbine fuel (jet fuel) having a flash point of less than 23 oC
Seksyen 2710
19.83 00
-
-
- Other kerosene 2710.19.89 00
-
-
- Other medium oils and preparations
Seksyen 27
11
Petroleum gases and other gaseous hydrocarbons.
-
Liquefied:
Seksyen 2711
12.00 00
-
-
Propane 2711.13.00 00
-
-
Butanes 2711.14
-
-
Ethylene, propylene, butylene and butadiene:
Seksyen 27
16 2716.00.00 00
Electrical energy.
Seksyen 28
04
Hydrogen, rare gases and other non-metals.
Seksyen 2804
40.00 00
-
Oxygen
Seksyen 28
43
Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.
Seksyen 2843
10.00 00
-
Colloidal precious metals
-
Silver compounds:
Seksyen 30
01
Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.
Seksyen 3001
20.00 00
-
Extracts of glands or other organs or of their secretions 3001.90.00 00
-
Other
42
(3)
Perihalan/
Description 30.02
Human blood;
animal blood prepared for therapeutic, prophylactic or diagnostic uses;
antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified.
-
Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:
Seksyen 3002
41
-
-
Vaccines for human medicine:
Seksyen 30
03
Medicaments (excluding goods of heading 30.02,
Seksyen 3003
10.10 00
-
-
Containing amoxicillin (INN) or its salts
43
(3)
Perihalan/
Description 3003.10.20 00
-
-
Containing ampicillin (INN) or its salts 3003.10.90 00
-
-
Other 3003.20.00 00
- Other, containing antibiotics
- Other, containing hormones or other products of heading 29.37:
Seksyen 3003
31.00 00
-
-
Containing insulin 3003.39.00 00
-
-
Other-Other, containing alkaloids or derivatives thereof:
Seksyen 30
04
Medicaments (excluding goods of heading 30.02,
Seksyen 3004
10
-
Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:
-
-
Containing penicillins or derivatives thereof:
Seksyen 3004
50.91 00
-
- - Containing vitamin A, B or C
(3)
Perihalan/
Description 3004.60.10 00
-
-
Containing artemisinin combined with other pharmaceutical active ingredients 3004.60.20 00
-
-
Containing artesunate or chloroquine 3004.60.90 00
-
-
Other 3004.90
-
Other:
Seksyen 3004
90.65 00
-
- - - Herbal medicaments 3004.90.69 00
-
- - - Other
-
-
Anthelmintic:
(3)
Perihalan/
Description 3004.90.93 00
-
- - Containing sorbitol or salbutamol, in other forms 3004.90.94 00
-
- - Containing cimetidine (INN) or ranitidine
(INN) other than for injection 3004.90.95 00
-
- - Containing phenobarbital, diazepam or chlorpromazine, other than for injection or infusion 3004.90.96 00
-
- - Nasal-drop medicaments containing naphazoline, xylometazoline or oxymetazoline
-
- - Other:
Seksyen 3004
90.98 00
-
- - -
Herbal medicaments 3004.90.99 00
-
- - -
Other
Seksyen 30
05
Wadding, gauze, bandages and similar articles
(for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
Seksyen 3005
10.10 00
-
-
Seksyen 3006
Impregnated or coated with pharmaceutical substances
10.10 00
-
-
Sterile absorbable surgical or dental yarn; sterile surgical or dental adhesion barriers, whether or not absorbable
Seksyen 3006
40.20 00
-
-
Bone reconstruction cements
Seksyen 31
01
Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.
Seksyen 3101
00.99 00
-
-
Other
Seksyen 31
02
Mineral or chemical fertilisers, nitrogenous.
Seksyen 3102
21.00 00
-
-
Ammonium sulphate
48
(3)
Perihalan/
Description 3102.29.00 00
-
-
Other 3102.30.00 00
-
Ammonium nitrate, whether or not in aqueous solution 3102.40.00 00
-
Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances 3102.50.00 00
-
Sodium nitrate
Seksyen 3102
60.00 00
-
Double salts and mixtures of calcium nitrate and ammonium nitrate 3102.80.00 00
-
Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution 3102.90.00 00
-
Other, including mixtures not specified in the foregoing subheadings
Seksyen 31
03
Mineral or chemical fertilisers, phosphatic.
- Superphosphates:
Seksyen 3103
11.10 00
-
- - Feed grade
Seksyen 3104
20.00 00
- Potassium chloride
Seksyen 31
05
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
Seksyen 3105
10.10 00
-
- Superphosphates and calcined phosphatic fertilisers
(3)
Perihalan/
Description 3105.10.90 00
-
- Other 3105.20.00 00
-
Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
Seksyen 3105
30.00 00
-
Diammonium hydrogenorthophosphate
(diammonium phosphate)
Seksyen 33
07
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included;
prepared room deodorisers, whether or not perfumed or having disinfectant properties.
-
Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites:
Seksyen 3307
41.10 00
-
- - Scented powders (incense) of a kind used during religious rites
Seksyen 37
01
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs.
Seksyen 3701
10.00 00
-
For X-ray 37.02
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.
Seksyen 3702
10.00 00
-
For X-ray
50
(3)
Perihalan/
Description 38.08
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers).
-
Goods specified in Subheading Note 1 to this
Chapter:
Seksyen 3808
59.21 00
-
- - - In aerosol containers
(3)
Perihalan/
Description 3808.61.90 00
-
- - Other 3808.62
-
- In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg:
Seksyen 3808
91
-
- Insecticides:
Seksyen 3808
99.10 00
-
- - Wood preservatives, containing insecticides or fungicides 3808.99.90 00
-
- - Other
Seksyen 38
16 3816.00
Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 38.01.
Seksyen 3816
00.20 00
-
Dolomite ramming mix
Seksyen 38
22
Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 30.06;
certified reference materials.
-
Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits:
Seksyen 3822
90.10 00
-
-
Sterilisation indicator strips and tapes
Seksyen 39
24
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
Seksyen 3924
90.10 00
-
-
Bed pans, urinals
(portable type)
or chamber-pots
Seksyen 39
26
Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
Seksyen 3926
90
-
Other:
53
(3)
Perihalan/
Description
-
-
Cards for jewellery or small objects of personal adornment; beads; shoe lasts:
Seksyen 3926
90.82 00
-
- - Prayer beads 40.14
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber.
Seksyen 4014
10.00 00
-
Sheath contraceptives
Seksyen 44
06
Railway or tramway sleepers (cross-ties) of wood.
-
Not impregnated:
Seksyen 4406
11.00 00
-
-
Coniferous
Seksyen 44
21
Other articles of wood.
Seksyen 4421
91.50 00
-
- - Prayer beads
Seksyen 48
05
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter.
-
Other:
Seksyen 4805
91
-
-
Weighing 150 g/m2 or less:
(3)
Perihalan/
Description 48.20
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.
Seksyen 4820
10.00 00
-
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
Seksyen 48
23
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
Seksyen 4823
40.21 00
-
- - Cardiograph recording paper
Seksyen 49
01
Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.
-
Other:
Seksyen 4901
99.10 00
-
- - Educational, technical, scientific, historical or cultural books
Seksyen 4902
90.90 00
-
- - Other:
Seksyen 49
02
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.
Seksyen 4902
10.00 00
-
Appearing at least four times a week
(3)
Perihalan/
Description 49.03 4903.00.00 00
Children’s picture, drawing or colouring books.
Seksyen 49
07
Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value;
stamp-impressed paper; banknotes; cheque forms;
stock, share or bond certificates and similar documents of title.
Seksyen 4907
00.10 00
-
Banknotes, being legal tender
-
Unused postage, revenue or similar stamps:
Seksyen 56
08
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.
-
Of man-made textile materials:
Seksyen 5608
11.00 00
-
-
Made up fishing nets
Seksyen 57
01
Carpets and other textile floor coverings, knotted, whether or not made up.
Seksyen 5701
10.10 00
-
-
Prayer rugs
Seksyen 57
02
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs.
-
Other, of pile construction, made up:
Seksyen 5702
41.10 00
-
- - Prayer rugs
Seksyen 5702
91.10 00
-
- - Prayer rugs
Seksyen 5703
39.10 00
-
- - Prayer rugs
Seksyen 5705
00.91 00
-
-
Prayer rugs
Seksyen 62
11
Track suits, ski suits and swimwear; other garments.
Other garments, men’s or boys’:
Seksyen 6211
32.20 00
Pilgrimage robes (Ihram)
Seksyen 62
12
Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.
Seksyen 6212
90
-
Other:
57
Seksyen 6212
90.11 00
-
- - Compression garments of a kind used for the treatment of scar tissue and skin grafts
Seksyen 66
02 6602.00.00 00
Walking-sticks, seat-sticks, whips, riding-crops and the like. (Walking-sticks and seat-sticks only)
Seksyen 68
02
Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing;
artificially coloured granules, chippings and powder, of natural stone (including slate).
-
Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:
Seksyen 6802
21.00 00
-
-
Marble, travertine and alabaster
(Marble tombstones only)
Seksyen 68
10
Articles of cement, of concrete or of artificial stone, whether or not reinforced.
-
Tiles, flagstones, bricks and similar articles:
Seksyen 6810
11.00 00
-
-
Building blocks and bricks
(3)
Perihalan/
Description 69.02
Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths.
Seksyen 6902
10.00 00
-
Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO,
Seksyen 6903
CaO or Cr2O3
90.00 00
-
Other
Seksyen 69
04
Ceramic building bricks, flooring blocks, support or filler tiles and the like.
Seksyen 6904
10.00 00
-
Building bricks
Seksyen 69
06 6906.00.00 00
Ceramic pipes, conduits, guttering and pipe fittings.
Seksyen 71
01
Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.
Seksyen 7101
10.00 00
-
Natural pearls
-
Cultured pearls:
Seksyen 71
02
Diamonds, whether or not worked, but not mounted or set.
Seksyen 7102
10.00 00
-
Unsorted
-
Industrial:
Seksyen 7102
31.00 00
-
-
Unworked or simply sawn, cleaved or bruted
Seksyen 71
03
Precious stones (other than diamonds)
and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.
Seksyen 7103
10
-
Unworked or simply sawn or roughly shaped:
Seksyen 71
06
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.
Seksyen 7106
91.00 00
-
-
Unwrought
Seksyen 71
07 7107.00.00 00
Base metals clad with silver, not further worked than semi-manufactured.
Seksyen 7108
11.00 00
-
-
Powder 7108.12
-
-
Other unwrought forms:
Seksyen 71
09 7109.00.00 00
Base metals or silver, clad with gold, not further worked than semi-manufactured.
60
(3)
Perihalan/
Description 71.10
Platinum, unwrought or in semi-manufactured forms, or in powder form.
-
Platinum:
Seksyen 7110
11
-
-
Unwrought or in powder form:
Seksyen 71
11
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.
Seksyen 7111
00.10 00
-
Silver or gold, clad with platinum
Seksyen 71
12
Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 85.49.
Seksyen 7112
30.00 00
-
Ash containing precious metal or precious metal compounds
-
Other:
Seksyen 7112
99
-
-
Other:
Seksyen 7113
11.10 00
-
-
- Parts
Seksyen 71
15
Other articles of precious metal or of metal clad with precious metal.
Seksyen 7115
90
-
Other:
Seksyen 71
16
Articles of natural or cultured pearls, precious or semi-precious stones
(natural, synthetic or reconstructed).
Seksyen 7116
10.00 00
-
Of natural or cultured pearls
Seksyen 71
18
Coin.
Seksyen 7118
90
-
Other:
Seksyen 72
07
Semi-finished products of iron or non-alloy steel.
-
Containing by weight less than 0.25% of carbon:
62
Seksyen 7207
12.10 00
-
-
- Slabs
Seksyen 72
08
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.
Seksyen 7208
10.00 00
- In coils, not further worked than hot-rolled, with patterns in relief
- Other, in coils, not further worked than hot-rolled, pickled:
Seksyen 7208
39.40 00
-
-
- Of a thickness more than 2 mm, maximum tensile strength of 550 Mpa and of a width not exceeding 1,250 mm
Seksyen 72
09
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled
(cold-reduced), not clad, plated or coated.
-
In coils, not further worked than cold-rolled
(cold-reduced):
Seksyen 7209
15.00 00
-
-
Of a thickness of 3 mm or more
(3)
Perihalan/
Description
-
Not in coils, not further worked than cold-rolled
(cold-reduced):
Seksyen 7209
90.10 00
-
-
Seksyen 7210
Corrugated
12
-
-
Of a thickness of less than 0.5 mm:
Seksyen 7210
70.12 00
-
-
- Painted after coating with zinc
Seksyen 72
11
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated.
-
Not further worked than hot-rolled:
Seksyen 7211
13.13 00
-
-
- -
Hoop and strip
Seksyen 7211
19.13 00
-
-
- -
Hoop and strip; universal plates
Seksyen 72
12
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated.
Seksyen 7212
20
-
Electrolytically plated or coated with zinc:
(3)
Perihalan/
Description
-
-
Plated or coated with chromium oxides or with chromium and chromium oxides:
Seksyen 7212
50.14 00
-
-
- Hoop and strip, of a width exceeding 25 mm;
universal plates
Seksyen 72
13
Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.
Seksyen 7213
10.10 00
-
-
Of circular cross-section measuring not exceeding 50 mm in diameter
Seksyen 72
14
Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling.
Seksyen 7214
10.11 00
-
-
- Of circular cross-section
68
Seksyen 7214
10.19 00
-
-
- Other
-
-
Seksyen 7215
Other
10.10 00
-
-
Of circular cross-section
Seksyen 7215
90.91 00
-
-
- Of circular cross-section
Seksyen 72
16
Angles, shapes and sections of iron or non-alloy steel.
Seksyen 7216
21
-
-
L sections:
Seksyen 7217
10
-
Not plated or coated, whether or not polished:
(3)
Perihalan/
Description
-
-
Containing by weight 0.25% or more but less than 0.6% of carbon:
Seksyen 7217
10.32 00
-
-
- Spokes wire; reed wire; free-cutting steel wire
Seksyen 72
20
Flat-rolled products of stainless steel, of a width of less than 600 mm.
Seksyen 7220
20
-
Not further worked than cold-rolled (cold-reduced):
(3)
Perihalan/
Description 72.22
Other bars and rods of stainless steel; angles, shapes and sections of stainless steel.
Seksyen 7222
30.10 00
-
-
Of circular cross-section 7222.40
-
Angles, shapes and sections:
Seksyen 72
25
Flat-rolled products of other alloy steel, of a width of 600 mm or more.
Seksyen 7225
30
-
Other, not further worked than hot-rolled, in coils:
Seksyen 72
27
Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.
Seksyen 7227
10.00 00
-
Seksyen 7228
Of high speed steel
30
-
Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded:
Seksyen 7228
70
-
Angles, shapes and sections:
Seksyen 72
29
Wire of other alloy steel.
Seksyen 7229
20.00 00
-
Of silico-manganese steel 73.02
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates
(base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails.
Seksyen 7302
10.00 00
-
Rails
Seksyen 73
03
Tubes, pipes and hollow profiles, of cast iron.
-
Tubes and pipes:
Seksyen 7303
00.11 00
-
-
Hubless tubes and pipes
Seksyen 73
04
Tubes, pipes and hollow profiles, seamless, of iron
(other than cast iron) or steel.
-
Line pipe of a kind used for oil or gas pipelines:
Seksyen 7304
11.00 00
-
-
Of stainless steel
73
Seksyen 7304
22.10 00
-
-
- With a yield strength less than 80,000 psi, without threaded end
(3)
Perihalan/
Description 73.05
Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel.
-
Line pipe of a kind used for oil or gas pipelines:
Seksyen 7305
11.00 00
-
-
Longitudinally submerged arc welded
Seksyen 73
06
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.
-
Line pipe of a kind used for oil or gas pipelines:
Seksyen 7306
11.10 00
-
-
- Longitudinally electric resistance welded
(ERW)
(3)
Perihalan/
Description
-
-
Copper-plated, fluororesin-coated or zinc-chromated steel tubes with an external diameter not exceeding 15 mm:
Seksyen 7306
30.21 00
-
-
- With an external diameter less than 12.5 mm
Seksyen 7306
69.10 00
-
-
- With external diagonal cross-section less than 12.5 mm
Seksyen 73
08
Structures (excluding prefabricated buildings of heading 94.06)
and parts of structures
(for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel.
Seksyen 7308
10
-
Bridges and bridge-sections:
Seksyen 7308
90.92 00
-
-
- Guardrails
Seksyen 73
11
Containers for compressed or liquefied gas, of iron or steel.
-
Seamless steel cylinders:
Seksyen 7311
00.23 00
-
-
Of a capacity of less than 30 l, for Liquified
Petroleum Gas (LPG)
Seksyen 73
24
Sanitary ware and parts thereof, of iron or steel.
-
-
Other:
Seksyen 7324
90.99 00
-
-
- Other (Bedpans and portable urinals)
Seksyen 76
04
Aluminium bars, rods and profiles.
Seksyen 7604
10.10 00
-
-
Bars and rods
Seksyen 76
06
Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.
-
Rectangular (including square):
Seksyen 7606
11
-
-
Of aluminium, not alloyed:
Seksyen 7606
12.34 00
-
-
- -
Other, litho grade sheet alloy HA 1052
hardness temper H19 dan alloy HA 1050
hardness temper H18
Seksyen 76
15
Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium;
sanitary ware and parts thereof, of aluminium.
Seksyen 7615
20.20 00
-
-
Bedpans, urinals and chamber-pots
Seksyen 82
05
Hand tools
(including glaziers’
diamonds), not elsewhere specified or included; blow lamps;
vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines;
anvils;
portable forges;
hand or pedal-operated grinding wheels with frameworks.
Seksyen 8205
10.00 00
- Drilling, threading or tapping tools
Seksyen 84
13
Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
Seksyen 8413
20.20 00
- - Breast pumps
79
(3)
Perihalan/
Description 84.14
Air or vacuum pumps, air or other gas compressors and fans;
ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters.
Seksyen 8414
10.00 00
-
Vacuum pumps
Seksyen 8419
20.00 00
-
Medical, surgical or laboratory sterilisers 84.21
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases.
-
Filtering or purifying machinery and apparatus for liquids:
Seksyen 8421
29
-
-
Other:
Seksyen 84
24
Mechanical appliances (whether or not hand-operated)
for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines.
Seksyen 8424
10
-
Fire extinguishers, whether or not charged:
80
(3)
Perihalan/
Description 8424.10.10 00
- - Of a kind suitable for aircraft use 8424.10.90 00
- - Other 8424.20
- Spray guns and similar appliances:
- - Electrically operated:
Seksyen 8424
20.11 00
- - - Agricultural or horticultural
- - Not electrically operated:
Seksyen 84
28
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).
Seksyen 8428
10
-
Lifts and skip hoists:
-
- Lifts:
Seksyen 8428
39.10 00
-
- - Of a kind used for agriculture
Seksyen 84
31
Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30.
-
Of machinery of heading 84.28:
Seksyen 8431
39
-
- Of lifts, skip hoists or escalators:
Seksyen 8428
32.10, 8428.33.10 or 8428.39.10
Seksyen 84
32
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.
Seksyen 8432
10.00 00
-
Ploughs
-
Harrows, scarifiers, cultivators, weeders and hoes:
Seksyen 84
36
Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.
Seksyen 8436
10.10 00
-
- Electrically operated 8436.10.20 00
-
- Not electrically operated
-
Poultry-keeping machinery; poultry incubators and brooders:
Seksyen 8436
80.21 00
-
- - Agricultural or horticultural
Seksyen 85
02
Electric generating sets and rotary converters.
Seksyen 8502
20
-
Generating sets with spark-ignition internal combustion piston engines:
Seksyen 87
01
Tractors (other than tractors of heading 87.09).
Seksyen 8701
91
-
-
Not exceeding 18 kW:
(3)
Perihalan/
Description 8701.94.10 00
-
-
- Agricultural tractors 8701.95
-
-
Exceeding 130 kW:
Seksyen 8701
95.10 00
-
-
- Agricultural tractors
Seksyen 87
02
Motor vehicles for the transport of ten or more persons, including the driver.
Seksyen 8702
10
-
With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
-
-
Completely Knocked Down:
(3)
Perihalan/
Description 8702.30.31 00
-
-
-
- Of a g.v.w exceeding 24 t 8702.30.39 00
-
-
-
- Other
-
-
- Other:
Seksyen 8702
40.21 00
-
-
-
- Of a g.v.w exceeding 24 t 8702.40.29 00
-
-
-
- Other
-
-
- Other motor coaches, buses or minibuses:
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 piston engine:
Seksyen 8703
21.11 00
-
-
-
- Go-karts 8703.21.12 00
-
-
-
- All-Terrain Vehicles (ATV)
(3)
Perihalan/
Description 8703.21.15 00
-
-
-
- Sedan
-
-
-
- Other motor cars (including station wagons and sports cars, but not including vans):
Seksyen 8703
23.11 00
-
-
-
- Ambulances 8703.23.12 00
-
-
-
- Hearses 8703.23.13 00
-
-
-
- Prison vans 8703.23.14 00
-
-
-
- Motor-homes
-
-
-
- Sedan:
(3)
Perihalan/
Description 8703.23.32 00
-
-
-
-
-
Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc 8703.23.33 00
-
-
-
-
-
Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc 8703.23.34 00
-
-
-
-
-
Of a cylinder capacity exceeding 2,500 cc
-
-
-
- Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
Seksyen 8703
24.11 00
-
-
-
- Ambulances 8703.24.12 00
-
-
-
- Hearses 8703.24.13 00
-
-
-
- Prison vans 8703.24.14 00
-
-
-
- Motor-homes 8703.24.15 00
-
-
-
- Sedan
-
-
-
- Other motor cars (including station wagons and sports cars, but not including vans):
(3)
Perihalan/
Description 8703.31.31 00
-
-
-
-
-
Three-wheeled vehicles 8703.31.39 00
-
-
-
-
-
Other 8703.32
-
-
Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
-
-
- Completely Knocked Down:
Seksyen 8703
32.11 00
-
-
-
- Ambulances 8703.32.12 00
-
-
-
- Hearses 8703.32.13 00
-
-
-
- Prison vans 8703.32.14 00
-
-
-
- Motor-homes
-
-
-
- Sedan:
(3)
Perihalan/
Description 8703.33.21 00
-
-
-
-
-
Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc 8703.33.22 00
-
-
-
-
-
Of a cylinder capacity exceeding 3,000 cc
-
-
-
- Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel-drive:
Seksyen 8703
40.11 00
-
-
- Go-karts 8703.40.12 00
-
-
- All-Terrain Vehicles (ATV)
(3)
Perihalan/
Description 8703.40.25 00
-
-
-
- Of a cylinder capacity not exceeding 2,000 cc 8703.40.26 00
-
-
-
- Of a cylinder capacity exceeding 2,000 cc
-
-
- Other:
Seksyen 8703
50.11 00
-
-
- Go-karts 8703.50.12 00
-
-
- All-Terrain Vehicles (ATV)
Seksyen 8703
60.11 00
-
-
- Go-karts 8703.60.12 00
-
-
- All-Terrain Vehicles (ATV)
(3)
Perihalan/
Description 8703.70.18 00
-
-
-
- Of a cylinder capacity not exceeding 1,500 cc 8703.70.19 00
-
-
-
- Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc 8703.70.21 00
-
-
-
- Of a cylinder capacity exceeding 2,000 cc
-
-
- Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
Seksyen 8703
80.11 00
-
-
- Go-karts 8703.80.12 00
-
-
- All-Terrain Vehicles (ATV)
Seksyen 8704
21
-
-
g.v.w. not exceeding 5 tonnes:
-
-
- Completely Knocked Down:
Seksyen 8704
31.11 00
-
-
-
- Refrigerated lorries (trucks)
(3)
Perihalan/
Description 8704.43
-
-
g.v.w. exceeding 20 tonnes:
-
-
- g.v.w. not exceeding 24 t:
-
-
-
- Completely Knocked Down:
Seksyen 8704
43.11 00
-
-
-
-
-
Refrigerated lorries (trucks)
(3)
Perihalan/
Description 8704.60.11 00
-
-
- Pick-up trucks 8704.60.12 00
-
-
- Three-wheeled vehicles 8704.60.19 00
-
-
- Other 8704.90
-
Other:
Seksyen 8704
90.10 00
-
-
Completely Knocked Down
Seksyen 87
11
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;
side-cars.
Seksyen 8711
10
-
With internal combustion piston engine of a cylinder capacity not exceeding 50 cc:
-
-
Completely Knocked Down:
Seksyen 8711
50.20 00
-
-
Completely Knocked Down 8711.60
-
With electric motor for propulsion:
-
-
Completely Knocked Down:
Seksyen 87
12
Bicycles and other cycles (including delivery tricycles), not motorised.
Seksyen 8712
00.20 00
- Bicycles designed to be ridden by children 8712.00.30 00
-
Other bicycles 8712.00.90 00
-
Other
Seksyen 87
13
Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
Seksyen 8713
10.00 00
-
Not mechanically propelled 8713.90.00 00
-
Other
Seksyen 87
14
Parts and accessories of vehicles of headings 87.11
to 87.13.
Seksyen 8714
20
-
Of carriages for disabled persons:
Seksyen 88
01 8801.00.00 00
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.
Seksyen 8802
60.00 00
-
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
97
Seksyen 8807
10.00 00
-
Propellers and rotors and parts thereof 8807.20.00 00
-
Under-carriages and parts thereof 8807.30.00 00
-
Other parts of aeroplanes, helicopters or unmanned aircraft 8807.90.00 00
-
Other
Seksyen 89
02 8902.00
Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
-
Fishing vessels:
Seksyen 8902
00.41 00
-
-
Of a gross tonnage not exceeding 26 8902.00.42 00
-
-
Of a gross tonnage exceeding 26 but less than 40 8902.00.43 00
-
-
Of a gross tonnage of 40 or more but not exceeding 101 8902.00.44 00
-
-
Of a gross tonnage exceeding 101 but not exceeding 250 8902.00.45 00
-
-
Of a gross tonnage exceeding 250
but not exceeding 1,000 8902.00.46 00
-
-
Of a gross tonnage exceeding 1,000 but not exceeding 4,000 8902.00.47 00
-
-
Of a gross tonnage exceeding 4000
Seksyen 89
03
Yachts and other vessels for pleasure or sports;
rowing boats and canoes.
-
Motorboats, other than inflatable, not including outboard motorboats:
Seksyen 8903
31.00 00
-
-
Of a length not exceeding 7.5 m 8903.32.00 00
-
-
Of a length exceeding 7.5 m but not exceeding 24 m 8903.33.00 00
-
-
Of a length exceeding 24 m
-
Other:
(3)
Perihalan/
Description 89.06 8906.10.0000
Other vessels, including warships and lifeboats other than rowing boats.
Seksyen 90
01
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked.
Seksyen 9001
30.00 00
-
Contact lenses 9001.40.00 00
-
Spectacle lenses of glass 9001.50.00 00
-
Spectacle lenses of other materials
Seksyen 90
03
Frames and mountings for spectacles, goggles or the like, and parts thereof.
-
Frames and mountings:
Seksyen 9003
11.00 00
-
-
Of plastics 9003.19.00 00
-
-
Of other materials 90.18
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments.
-
Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):
Seksyen 9018
31
-
-
Syringes, with or without needles:
(3)
Perihalan/
Description 9018.49.00 00
-
-
Other 9018.50.00 00
-
Other ophthalmic instruments and appliances 9018.90
-
Other instruments and appliances:
Seksyen 9018
90.31 00
-
-
- Electro-surgical or electro-medical instruments and appliances 9018.90.39 00
-
-
- Other 9018.90.90 00
-
-
Other
Seksyen 90
19
Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus;
ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
Seksyen 9019
10
-
Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus:
Seksyen 9021
21.00 00
-
-
Artificial teeth
-
-
Other:
(3)
Perihalan/
Description 9021.31.00 00
-
-
Artificial joints 9021.39.00 00
-
-
Other 9021.40.00 00
-
Hearing aids, excluding parts and accessories 9021.50.00 00
-
Pacemakers for stimulating heart muscles, excluding parts and accessories 9021.90.00 00
-
Other 90.22
Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like.
-
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:
Seksyen 9022
12.00 00
-
-
Computed tomography apparatus 9022.13.00 00
-
-
Other, for dental uses 9022.14.00 00
-
-
Other, for medical, surgical or veterinary uses 9022.19
-
-
For other uses:
Seksyen 93
01
Military weapons, other than revolvers, pistols and the arms of heading 93.07.
Seksyen 9301
10.00 00
-
Artillery weapons (for example, guns, howitzers and mortars)
101
(3)
Perihalan/
Description 9301.20.00 00
-
Rocket launchers;
flame-throwers;
grenade launchers; torpedo tubes and similar projectors 9301.90.00 00
-
Other 94.02
Medical, surgical, dental or veterinary furniture
(for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’
chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.
Seksyen 9402
90.11 00
-
-
- Commodes 9402.90.12 00
-
-
- Operating tables, electrically operated 9402.90.13 00
-
-
- Operating tables, not electrically operated 9402.90.14 00
-
-
- Examination tables 9402.90.15 00
-
-
- Hospital beds 9402.90.19 00
-
-
- Other
Seksyen 94
05
Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included 9405.50
-
Non-electrical luminaires and lighting fittings:
-
-
Of oil-burning type:
Seksyen 9405
99
-
-
Other:
Seksyen 95
06
Articles and equipment for general physical exercise, gymnastics, athletics, other sports
(including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter;
swimming pools and paddling pools.
Seksyen 9506
40
-
Articles and equipment for table-tennis:
102
(3)
Perihalan/
Description 9506.40.10 00
-
-
Tables 9506.40.90 00
-
-
Other
-
Tennis, badminton or similar rackets, whether or not strung:
Seksyen 9506
51.00 00
-
-
Lawn-tennis rackets, whether or not strung 9506.59.00 00
-
-
Other
-
Balls, other than golf balls and table-tennis balls:
Seksyen 9619
00.92 00
-
-
Sanitary towels (pads)
Seksyen 97
04 9704.00.00 00
Postage or revenue stamps, stamp-postmarks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.
103
Seksyen 9800
00.00 10
-
Mail bags 9800.00.00 20
-
Coffins containing human corpes 9800.00.00 30
-
Urns containing human ashes 9800.00.00 40
-
Used personal effects 9800.00.00 50
-
Used household effects 9800.00.00 60
-
Trade samples 9800.00.00 70
-
Ship's spares 9800.00.00 80
-
Aircraft spares
Dibuat 5 Jun 2025
Made 5 June 2025
[MOF. TAX(S)700-5/9/750(36)KE.HF(152)899/04 JLD 3 (6); PN(PU2)751/JLD.10]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II/
Minister of Finance II
[Akan dibentangkan di hadapan
Dewan
Rakyat menurut subseksyen 35(2)
Akta Cukai Jualan 2018]
[To be laid before the Dewan Rakyat pursuant to subsection 35(2) of the Sales Tax Act 2018]
Common questions
- What is PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025?
- PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 171 2025, currently marked in force and first recorded in 2025.
- Is PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025 still in force?
- Yes — PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025 is currently in force.
- When did PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025 take effect?
- PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025 was first recorded in 2025.
- How many sections does PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025 have?
- PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025 contains 448 sections.
- Where can I read the official version of PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025?
- The official text of PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025 is published at lom.agc.gov.my.