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Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2025

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Enacted
2025
Sections
5

Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2... is Malaysia P.U. (A), cited as P.U. (A) 430 2025, currently marked in force and first recorded in 2025.

Front matterCover and publication detailsOpen

P.U. (A) 430

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH DUTI KASTAM (BARANG-BARANG

DI BAWAH PERJANJIAN PERKONGSIAN EKONOMI

KOMPREHENSIF MALAYSIA-EMIRIAH ARAB BERSATU)

(PINDAAN) (NO. 2) 2025

CUSTOMS DUTIES (GOODS UNDER THE

MALAYSIA-UNITED ARAB EMIRATES COMPREHENSIVE

ECONOMIC PARTNERSHIP AGREEMENT)

(AMENDMENT) (NO. 2) ORDER 2025

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 430 2

AKTA KASTAM 1967

PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERKONGSIAN

EKONOMI KOMPREHENSIF MALAYSIA-EMIRIAH ARAB BERSATU)

(PINDAAN) (NO. 2) 2025

Opening note

Preamble

  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Kastam 1967 [Akta 235], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

(1)

Perintah ini bolehlah dinamakan

Perintah

Duti

Kastam

(Barang-Barang di bawah Perjanjian Perkongsian Ekonomi Komprehensif

Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2025.

(2)

Perintah ini mula berkuat kuasa pada 16 Disember 2025.

Pindaan perenggan 3

Perintah Duti Kastam (Barang-Barang di bawah Perjanjian Perkongsian Ekonomi

Komprehensif Malaysia-Emiriah Arab Bersatu) 2025 [P.U. (A) 238/2025], yang disebut

“Perintah ibu” dalam Perintah ini, dipinda dalam perenggan 3—

(2)

, dengan menggantikan perkataan

“Perintah Duti Kastam 2022 [P.U. (A) 114/2022]” dengan perkataan

“Perintah Duti Kastam 2025 [P.U. (A) 384/2025]”; dan

(4)

, dengan menggantikan perkataan

“Perintah

Duti

Kastam 2022”

dengan perkataan

“Perintah Duti Kastam 2025”.

Penggantian perenggan 4

Perintah ibu dipinda dengan menggantikan perenggan 4

dengan perenggan yang berikut:

“Pengiraan duti import

Bagi maksud penentuan duti import yang dilevi di bawah perenggan 3,

P.U. (A) 430 3

duti import hendaklah dikira mengikut peratusan nilai barang-barang itu sebagaimana yang ditetapkan di bawah

Peraturan-Peraturan

Kastam

(Kaedah Penilaian) 1999 [P.U. (A) 507/1999].”.

Penggantian perenggan 5 4.

Perintah ibu dipinda dengan menggantikan perenggan 5

dengan perenggan yang berikut:

“Penjenisan barang-barang

Penjenisan barang-barang yang dinyatakan dalam Jadual Pertama dan Jadual Kedua hendaklah mematuhi Rukun Tafsiran Am Sistem Berharmonis sebagaimana yang dinyatakan dalam perenggan 4 Perintah Duti Kastam 2025.”.

Dibuat 15 Disember 2025

[SULIT KE.HT(96)670/30; MOF.TAX(R)700-2/2/30 JLD.3; PN(PU2)338/JLD.80]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 11(2) Akta Kastam 1967]

P.U. (A) 430 4

CUSTOMS ACT 1967

CUSTOMS DUTIES (GOODS UNDER THE MALAYSIA-UNITED ARAB EMIRATES

COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT)

(AMENDMENT) (NO. 2) ORDER 2025

Opening note

Preamble

  1. IN exercise of the powers conferred by subsection 11(1) of the Customs Act 1967 [Act 235], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the

Customs

Duties

(Goods under the Malaysia-United Arab Emirates Comprehensive Economic

Partnership Agreement) (Amendment) (No. 2) Order 2025.

(2)

This Order comes into operation on 16 December 2025.

Amendment of paragraph 3 2.

The Customs Duties (Goods under the Malaysia-United Arab Emirates

Comprehensive Economic Partnership Agreement) Order 2025 [P.U. (A) 238/2025], which is referred to as the “principal Order” in this Order, is amended in paragraph 3—

(2)

, by substituting for the words

“Customs Duties Order 2022 [P.U. (A) 114/2022]” the words

“Customs Duties Order 2025 [P.U. (A) 384/2025]”; and

(4)

, by substituting for the words

“Customs Duties Order 2022” the words “Customs Duties Order 2025”.

Substitution of paragraph 4 3.

The principal

Order is amended by substituting for paragraph 4

the following paragraph:

“Calculation of import duty 4.

For the purpose of determining the import duty levied under paragraph 3, the import duty shall be calculated according to

P.U. (A) 430 5

the percentage of the value of the goods as prescribed under the Customs (Rules of Valuation) Regulations 1999 [P.U. (A) 507/1999].”.

Substitution of paragraph 5 4.

The principal

Order is amended by substituting for paragraph 5

the following paragraph:

“Classification of goods 5.

The classification of goods specified in the

First

Schedule and the

Second

Schedule shall comply with the

General

Rules for the

Interpretation of the

Harmonized

System as specified in paragraph 4 of the Customs Duties Order 2025.”.

Made 15 December 2025

[SULIT KE.HT(96)670/30; MOF.TAX(R)700-2/2/30 JLD.3; PN(PU2)338/JLD.80]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

[To be laid before the Dewan Rakyat pursuant to subsection 11(2) of the Customs Act 1967]

Common questions

What is Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2025?
Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2... is Malaysia P.U. (A), cited as P.U. (A) 430 2025, currently marked in force and first recorded in 2025.
Is Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2025 still in force?
Yes — Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2025 is currently in force.
When did Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2025 take effect?
Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2025 was first recorded in 2025.
How many sections does Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2025 have?
Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2025 contains 5 sections.
Where can I read the official version of Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2025?
The official text of Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Malaysia-Emiriah Arab Bersatu) (Pindaan) (No. 2) 2025 is published at lom.agc.gov.my.

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