/akn/my/act/pua/2026/21

PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) 2026

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Type
P.U. (A)
Status
In force
Enacted
2026
Sections
8

Quick answer

About this p.u. (a)

PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) 2026 is Malaysia P.U. (A), cited as P.U. (A) 21 2026, currently marked in force and first recorded in 2026.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Kastam 1967 [Akta 235] dibaca bersama-sama seksyen 25 Akta Duti Timbal Balas dan Anti-Lambakan 1993 [Akta 504], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

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Duti anti-lambakan hendaklah dilevi atas dan dibayar oleh pengimport berkenaan dengan barang-barang yang dinyatakan dalam ruang (1) dan (2) Jadual yang dieksport dari negara yang dinyatakan dalam ruang (3) ke dalam Malaysia oleh pengeluar atau pengeksport yang dinyatakan dalam ruang (4) pada kadar duti yang dinyatakan dalam ruang (5).

Seksyen 3

Pembayaran duti anti-lambakan

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Duti anti-lambakan yang kena dibayar di bawah Perintah ini hendaklah dibayar secara tunai.

Seksyen 4

Penjenisan barang-barang

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(1)

Penjenisan barang-barang yang dinyatakan dalam Jadual hendaklah mematuhi Rukun Tafsiran Am Sistem Berharmonis sebagaimana yang dinyatakan dalam perenggan 4 Perintah Duti Kastam 2025 [P.U. (A) 384/2025].

P.U. (A) 21 3

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(2)

Nombor kepala atau subkepala yang dinyatakan dalam ruang (1) Jadual diperuntukkan bagi kemudahan rujukan dan tidak mempunyai kesan mengikat atas penjenisan barang-barang yang diperihalkan dalam ruang (2).

Kesan terhadap duti import dan cukai jualan

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Seksyen 5

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Pengenaan duti anti-lambakan di bawah Perintah ini tidaklah menjejaskan pengenaan dan pemungutan—

(b)

cukai jualan di bawah Akta Cukai Jualan 2018 [Akta 806].

Pembatalan

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Jadual

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JADUAL

[Perenggan 2]

DUTI ANTI-LAMBAKAN

(1)

Nombor

Kepala/

Subkepala mengikut

Kod H.S.

(2)

Perihalan

Barang-Barang

(3)

Negara

(4)

Pengeluar/

Pengeksport

(5)

Kadar Duti

[Peratusan (%)

daripada Nilai

Kos, Insurans dan Tambang

(KIT)]

7219.31.00 00 7219.32.00 00 7219.33.00 00 7219.34.00 00 7219.35.00.00 7220.20.10 00 7220.20.90 00

Keluli tahan karat gulungan sejuk dalam bentuk gegulung, kepingan atau apa-apa bentuk lain dengan ketebalan tidak

(a)

Republik

Indonesia

(i)

PT IMR ARC Steel 8.80%

(ii)

Pengeluar atau pengeksport lain 34.82%

(b)

Republik

Sosialis

Viet Nam

(i)

POSCO VST Co.,

Ltd.

7.81%

(ii)

Pengeluar atau pengeksport lain 23.84%

P.U. (A) 21 4

(1)

Nombor

Kepala/

Subkepala mengikut

Kod H.S.

(2)

Perihalan

Barang-Barang

(3)

Negara

(4)

Pengeluar/

Pengeksport

(5)

Kadar Duti

[Peratusan (%)

daripada Nilai

Kos, Insurans dan Tambang

(KIT)]

melebihi 6.5

milimeter tidak termasuk—

(a)

keluli tahan karat gulungan sejuk dengan kemasan sepuh lindap berkilat

(BA), No. 8

(Kemasan

Cermin), timbul, keras, gores atau berwarna; atau

(b)

keluli tahan karat gulungan sejuk dengan nilai kekerasan melebihi 250HV

P.U. (A) 21 5

Dibuat 14 Januari 2026

[SULITKE.HT(96)340/21; MOF.TAX(R)700-2/2/30 JLD.3; PN(PU2)338D/JLD.9]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

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

P.U. (A) 21 6

CUSTOMS ACT 1967

COUNTERVAILING AND ANTI-DUMPING DUTIES ACT 1993

CUSTOMS (ANTI-DUMPING DUTIES) ORDER 2026

IN exercise of the powers conferred by subsection 11(1)

of the

Customs

Act 1967

[Act 235]

read together with section 25

of the

Countervailing and Anti-Dumping Duties Act 1993 [Act 504], the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Customs (Anti-Dumping Duties)

Order 2026.

(2)

This Order has effect for the period from 15 January 2026

to 23 April 2026.

Anti-dumping duties 2.

Anti-dumping duties shall be levied on and paid by the importers in respect of the goods specified in columns (1) and (2) of the Schedule exported from the countries specified in column (3) into Malaysia by the producers or exporters specified in column (4) at the rate of duties specified in column (5).

Payment of anti-dumping duties 3.

The anti-dumping duties payable under this Order shall be paid in cash.

Classification of goods 4.

(1)

The classification of goods specified in the 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 [P.U. (A) 384/2025].

P.U. (A) 21 7

(2)

The heading and subheading numbers specified in column (1) of the Schedule are provided for ease of reference and have no binding effect on the classification of goods described in column (2).

Effect on import duties and sales tax 5.

The imposition of anti-dumping duties under this Order is without prejudice to the imposition and collection of—

(a)

import duties under the Customs Act 1967; and

(b)

sales tax under the Sales Tax Act 2018 [Act 806].

Revocation 6.

The Customs (Anti-Dumping Duties) Order 2021 [P.U. (A) 197/2021] is revoked.

Jadual

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[Paragraph 2]

ANTI-DUMPING DUTIES

(1)

Heading/

Subheading

Number according to

H.S. Code

(2)

Description of

Goods

(3)

Country

(4)

Producer/

Exporter

(5)

Rate of Duties

[Percentage

(%) of the Cost,

Insurance and

Freight Value

(CIF)]

7219.31.00 00 7219.32.00 00 7219.33.00 00 7219.34.00 00 7219.35.00.00 7220.20.10 00 7220.20.90 00

Cold rolled stainless steel in coils, sheets or any other form with the thickness of not more than 6.5

milimeters

(a)

The

Republic of

Indonesia

(i)

PT IMR ARC Steel

8.80%

(ii)

Other producer or exporter

34.82%

(b)

The

Socialist

Republic of

Viet

Nam

(i)

POSCO VST Co.,

Ltd.

7.81%

(ii)

Other producer or exporter 23.84%

P.U. (A) 21 8

(1)

Heading/

Subheading

Number according to

H.S. Code

(2)

Description of

Goods

(3)

Country

(4)

Producer/

Exporter

(5)

Rate of Duties

[Percentage

(%) of the Cost,

Insurance and

Freight Value

(CIF)]

excluding—

(a)

cold rolled stainless steel with bright annealed

(BA), No. 8

(Mirror

Finish), embossed, rigidised, etched or coloured finishes; or

(b)

cold rolled stainless steel with hardness value of more than 250HV

Made 14 January 2026

[SULITKE.HT(96)340/21; MOF.TAX(R)700-2/2/30 JLD.3; PN(PU2)338D/JLD.9]

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 KASTAM (DUTI ANTI-LAMBAKAN) 2026?
PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) 2026 is Malaysia P.U. (A), cited as P.U. (A) 21 2026, currently marked in force and first recorded in 2026.
Is PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) 2026 still in force?
Yes — PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) 2026 is currently in force.
When did PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) 2026 take effect?
PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) 2026 was first recorded in 2026.
How many sections does PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) 2026 have?
PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) 2026 contains 6 sections.
Where can I read the official version of PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) 2026?
The official text of PERINTAH KASTAM (DUTI ANTI-LAMBAKAN) 2026 is published at lom.agc.gov.my.