Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Jualan
(Barang yang Dikecualikan daripada Cukai Jualan) (Pindaan) 2025.
P.U. (A)In force
Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2025
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- Enacted
- 2025
- Sections
- 74
Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2025 is Malaysia P.U. (A), cited as P.U. (A) 200 2025, currently marked in force and first recorded in 2025.
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P.U. (A) 200
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI JUALAN
(BARANG YANG DIKECUALIKAN DARIPADA
CUKAI JUALAN) (PINDAAN) 2025
SALES TAX (GOODS EXEMPTED FROM SALES TAX)
(AMENDMENT) ORDER 2025
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 200 2
AKTA CUKAI JUALAN 2018
PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA
CUKAI JUALAN) (PINDAAN) 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
Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai Jualan) 2025
[P.U. (A) 171/2025] dipinda dalam Jadual—
(i)
dengan memotong subkepala 0305.61.00 00 dan butir-butir yang berhubungan dengannya; dan
(ii)
dengan memotong subkepala 0305.62.00 00 dan butir-butir yang berhubungan dengannya;
(b)
berhubung dengan kepala 04.02, dalam subkepala 0402.29.90 00, dalam ruang (3), dengan menggantikan butir-butir yang berhubungan dengannya dengan butir-butir yang berikut:
(3)
Perihalan/
Description
- - - Other-Other”
;
“
P.U. (A) 200 3
(c)
dengan memasukkan selepas kepala 08.01
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
(3)
Perihalan/
Description
“08.04
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
Seksyen 0804
10.00 00
- Dates
Seksyen 08
05
Seksyen 0805
10 0805.10.10 00
Seksyen 0805
21.00 00
Citrus fruit, fresh or dried.
- Oranges:
- - Fresh
- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
- - Mandarins (including tangerines and satsumas)
Seksyen 08
08
Seksyen 0808
10.00 00
Apples, pears and quinces, fresh.
- Apples”
(d)
berhubung dengan kepala 19.01, dalam subkepala 1901.90.20 00, dalam ruang (3), dengan memotong perkataan “- - Other:”;
(e)
berhubung dengan kepala 23.09, dengan memasukkan selepas subkepala 2309.90.11 00 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut:
Seksyen 2309
90.12 00 2309.90.13 00 2309.90.19 00
- - - Of a kind suitable for swine
- - - Of a kind suitable for prawns
- - - Other”
;
“
;
P.U. (A) 200 4
(f)
berhubung dengan kepala 30.06, dalam subkepala 3006.93.00 00, dalam ruang (3), dengan memotong perkataan “(other than based on food preparation of subheading 2106.90.99 00)”;
(g)
dengan memasukkan selepas kepala 39.24
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Seksyen 3925
10.00 00
Builders' ware or plastics, not elsewhere specified or included.
- Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l”
(h)
dengan memasukkan selepas kepala 73.11
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
(3)
Perihalan/
Description
“73.14
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.
Seksyen 7314
20.00 00
- Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2
or more (Grill only)
- Other grill, netting and fencing, welded at the intersection:
Seksyen 7314
31.00 00
- - Plated or coated with zinc (Grill only)
Seksyen 7314
39.00 00
- - Other (Grill only)
- Other cloth, grill, netting and fencing:
Seksyen 7314
41.00 00
- - Plated or coated with zinc (Grill only)
Seksyen 7314
42.00 00
- - Coated with plastics (Grill only)
Seksyen 7314
49.00 00
- - Other (Grill only)”
;
;
P.U. (A) 200 5
(i)
dengan memasukkan selepas kepala 85.02
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
(3)
Perihalan/
Description
“86.09 8609.00
Containers (including containers for the transport of fluids)
specially designed and equipped for carriage by one or more modes of transport.
Seksyen 8609
00.10 00
- Of base metal
Seksyen 8609
00.90 00
- Other”
(j)
dengan menggantikan kepala 88.02 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:
Seksyen 8802
11.00 00
Seksyen 8802
12.00 00
Seksyen 8802
20
Seksyen 8802
20.10 00 8802.20.90 00 8802.30
Seksyen 8802
30.10 00 8802.30.90 00
Other aircraft
(for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06;
spacecraft (including satellites) and suborbital and spacecraft launch vehicles.
- Helicopters:
- - Of an unladen weight not exceeding 2,000 kg
- - Of an unladen weight exceeding 2,000 kg
- Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg:
- - Aeroplanes
- - Other
- Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg:
- - Aeroplanes
- - Other
;
P.U. (A) 200 6
Seksyen 8802
40.10 00 8802.40.90 00 8802.60.00 00
-
Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg:
- - Aeroplanes
- - Other
- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles”
(k)
dengan memasukkan selepas kepala 88.07
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
(3)
Perihalan/
Description 89.01
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
Seksyen 8901
10
- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:
Seksyen 8901
10.10 00
- - Of a gross tonnage not exceeding 26
Seksyen 8901
10.20 00
- - Of a gross tonnage exceeding 26 but not exceeding 500
Seksyen 8901
10.60 00
Seksyen 8901
10.70 00
Seksyen 8901
10.80 00
Seksyen 8901
10.90 00
- - Of a gross tonnage exceeding 500 but not exceeding 1,000
- - Of a gross tonnage exceeding 1,000 but not exceeding 4,000
- - Of a gross tonnage exceeding 4,000 but not exceeding 5,000
- - Of a gross tonnage exceeding 5,000”
“
;
;
P.U. (A) 200 7
(l)
dengan menggantikan kepala 89.03 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:
(3)
Perihalan/
Description
“89.03
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
-
Inflatable
(including rigid hull inflatable) boats:
Seksyen 8903
11.00 00
-- Fitted or designed to be fitted with a motor, unladen
(net)
weight
(excluding the motor) not exceeding 100 kg
Seksyen 8903
12.00 00
- - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
Seksyen 8903
19.00 00
Seksyen 8903
31.00 00 8903.32.00 00
Seksyen 8903
33.00 00
Seksyen 8903
93.00 00 8903.99.00 00
- - Other
- Motorboats, other than inflatable, not including outboard motorboats:
- - Of a length not exceeding 7.5 m
- - Of a length exceeding 7.5 m but not exceeding 24 m
- - Of a length exceeding 24 m
- Other:
- - Of a length not exceeding 7.5 m
- - Other”
(m)
dengan menggantikan kepala 89.06 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:
Seksyen 8906
10.00 00
Other vessels, including warships and lifeboats other than rowing boats.
- Warships”
.
; dan
P.U. (A) 200 8
Dibuat 30 Jun 2025
[MOF.TAX(S)700-5/9/750(36); KE.HF(152)899/04JLD2(25); PN(PU2)751/JLD.10]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di hadapan
Dewan
Rakyat menurut subseksyen 35(2)
Akta Cukai Jualan 2018]
P.U. (A) 200 9
SALES TAX ACT 2018
SALES TAX (GOODS EXEMPTED FROM SALES TAX) (AMENDMENT) 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) (Amendment) Order 2025.
(2)
This Order comes into operation on 1 July 2025.
Amendment of Schedule 2.
The
Sales
Tax
(Goods
Exempted from
Sales
Tax) Order 2025
[P.U. (A) 171/2025] is amended in the Schedule—
(i)
by deleting subheading 0305.61.00 00 and the particulars relating to it; and
(b)
in relation to heading 04.02, in subheading 0402.29.90 00, in column (3), by substituting for the particulars relating to it the following particulars:
(3)
Perihalan/
Description
- - - Other-Other”
;
“
P.U. (A) 200 10
(c)
by inserting after heading 08.01 and the particulars relating to it the following headings and particulars:
(3)
Perihalan/
Description
“08.04
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
Seksyen 0804
10.00 00
- Dates
Seksyen 08
05
Seksyen 0805
10 0805.10.10 00
Seksyen 0805
21.00 00
Citrus fruit, fresh or dried.
- Oranges:
- - Fresh
- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
- - Mandarins (including tangerines and satsumas)
Seksyen 08
08
Seksyen 0808
10.00 00
Apples, pears and quinces, fresh.
- Apples”
(d)
in relation to heading 19.01, in subheading 1901.90.20 00, in column (3), by deleting the words “- - Other:”;
(e)
in relation to heading 23.09, by inserting after subheading 2309.90.11 00
and the particulars relating to it the following subheading and particulars:
Seksyen 2309
90.12 00 2309.90.13 00 2309.90.19 00
- - - Of a kind suitable for swine
- - - Of a kind suitable for prawns
- - - Other”
;
“
;
P.U. (A) 200 11
(f)
in relation to heading 30.06, in subheading 3006.93.00 00, in column (3), by deleting the words “(other than based on food preparation of subheading 2106.90.99 00)”;
(g)
by inserting after heading 39.24 and the particulars relating to it the following heading and particulars:
Seksyen 3925
10.00 00
Builders' ware or plastics, not elsewhere specified or included.
- Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l”
(h)
by inserting after heading 73.11 and the particulars relating to it the following heading and particulars:
(3)
Perihalan/
Description
“73.14
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.
Seksyen 7314
20.00 00
- Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2
or more (Grill only)
- Other grill, netting and fencing, welded at the intersection:
Seksyen 7314
31.00 00
- - Plated or coated with zinc (Grill only)
Seksyen 7314
39.00 00
- - Other (Grill only)
- Other cloth, grill, netting and fencing:
Seksyen 7314
41.00 00
- - Plated or coated with zinc (Grill only)
Seksyen 7314
42.00 00
- - Coated with plastics (Grill only)
Seksyen 7314
49.00 00
- - Other (Grill only)”
;
;
P.U. (A) 200 12
(i)
by inserting after heading 85.02 and the particulars relating to it the following heading and particulars:
(3)
Perihalan/
Description
“86.09 8609.00
Containers (including containers for the transport of fluids)
specially designed and equipped for carriage by one or more modes of transport.
Seksyen 8609
00.10 00
- Of base metal
Seksyen 8609
00.90 00
- Other”
(j)
by substituting for heading 88.02 and the particulars relating to it the following heading and particulars:
Seksyen 8802
11.00 00
Seksyen 8802
12.00 00
Seksyen 8802
20
Seksyen 8802
20.10 00 8802.20.90 00 8802.30
Seksyen 8802
30.10 00 8802.30.90 00
Other aircraft
(for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06;
spacecraft (including satellites) and suborbital and spacecraft launch vehicles.
- Helicopters:
- - Of an unladen weight not exceeding 2,000 kg
- - Of an unladen weight exceeding 2,000 kg
- Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg:
- - Aeroplanes
- - Other
- Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg:
- - Aeroplanes
- - Other
;
P.U. (A) 200 13
Seksyen 8802
40.10 00 8802.40.90 00 8802.60.00 00
-
Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg:
- - Aeroplanes
- - Other
- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles”
(k)
by inserting after heading 88.07 and the particulars relating to it the following heading and particulars:
(3)
Perihalan/
Description 89.01
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
Seksyen 8901
10
- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:
Seksyen 8901
10.10 00
- - Of a gross tonnage not exceeding 26
Seksyen 8901
10.20 00
- - Of a gross tonnage exceeding 26 but not exceeding 500
Seksyen 8901
10.60 00
Seksyen 8901
10.70 00
Seksyen 8901
10.80 00
Seksyen 8901
10.90 00
- - Of a gross tonnage exceeding 500 but not exceeding 1,000
- - Of a gross tonnage exceeding 1,000 but not exceeding 4,000
- - Of a gross tonnage exceeding 4,000 but not exceeding 5,000
- - Of a gross tonnage exceeding 5,000”
“
; ;
;
P.U. (A) 200 14
(l)
by substituting for heading 89.03 and the particulars relating to it the following heading and particulars:
(3)
Perihalan/
Description
“89.03
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
-
Inflatable
(including rigid hull inflatable) boats:
Seksyen 8903
11.00 00
- - Fitted or designed to be fitted with a motor, unladen
(net)
weight
(excluding the motor) not exceeding 100 kg
Seksyen 8903
12.00 00
- - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
Seksyen 8903
19.00 00
Seksyen 8903
31.00 00 8903.32.00 00
Seksyen 8903
33.00 00
Seksyen 8903
93.00 00 8903.99.00 00
- - Other
- Motorboats, other than inflatable, not including outboard motorboats:
- - Of a length not exceeding 7.5 m
- - Of a length exceeding 7.5 m but not exceeding 24 m
- - Of a length exceeding 24 m
- Other:
- - Of a length not exceeding 7.5 m
- - Other”
(m)
by substituting for heading 89.06 and the particulars relating to it the following heading and particulars:
Seksyen 8906
10.00 00
Other vessels, including warships and lifeboats other than rowing boats.
- Warships”
.
; and
P.U. (A) 200 15
Made 30 June 2025
[MOF.TAX(S)700-5/9/750(36); KE.HF(152)899/04JLD2(25); PN(PU2)751/JLD.10]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
[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) (Pindaan) 2025?
- Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2025 is Malaysia P.U. (A), cited as P.U. (A) 200 2025, currently marked in force and first recorded in 2025.
- Is Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2025 still in force?
- Yes — Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2025 is currently in force.
- When did Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2025 take effect?
- Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2025 was first recorded in 2025.
- How many sections does Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2025 have?
- Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2025 contains 74 sections.
- Where can I read the official version of Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2025?
- The official text of Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2025 is published at lom.agc.gov.my.
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