Seksyen 1
(2)
Perintah ini berkuat kuasa bagi tempoh mulai 15 Januari 2026
hingga 23 April 2026.
Duti anti-lambakan
/akn/my/act/pua/2026/21
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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
Perintah ini berkuat kuasa bagi tempoh mulai 15 Januari 2026
hingga 23 April 2026.
Duti anti-lambakan
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).
Pembayaran duti anti-lambakan
Duti anti-lambakan yang kena dibayar di bawah Perintah ini hendaklah dibayar secara tunai.
Penjenisan barang-barang
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
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
Pengenaan duti anti-lambakan di bawah Perintah ini tidaklah menjejaskan pengenaan dan pemungutan—
Perintah Kastam (Duti Anti-Lambakan) 2021 [P.U. (A) 197/2021] dibatalkan.
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
Republik
Indonesia
PT IMR ARC Steel 8.80%
Pengeluar atau pengeksport lain 34.82%
Republik
Sosialis
Viet Nam
POSCO VST Co.,
Ltd.
7.81%
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—
keluli tahan karat gulungan sejuk dengan kemasan sepuh lindap berkilat
(BA), No. 8
(Kemasan
Cermin), timbul, keras, gores atau berwarna; atau
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.
[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
The
Republic of
Indonesia
PT IMR ARC Steel
8.80%
Other producer or exporter
34.82%
The
Socialist
Republic of
Viet
Nam
POSCO VST Co.,
Ltd.
7.81%
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—
cold rolled stainless steel with bright annealed
(BA), No. 8
(Mirror
Finish), embossed, rigidised, etched or coloured finishes; or
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]