Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Jualan
(Barang yang Dikecualikan daripada Cukai Jualan) (Pindaan) 2026.
P.U. (A)In force
Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026
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- Enacted
- 2026
- Sections
- 43
Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 is Malaysia P.U. (A), cited as P.U. (A) 276 2026, currently marked in force and first recorded in 2026.
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WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI JUALAN
(BARANG YANG DIKECUALIKAN DARIPADA
CUKAI JUALAN) (PINDAAN) 2026
SALES TAX (GOODS EXEMPTED FROM SALES TAX)
(AMENDMENT) ORDER 2026
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA CUKAI JUALAN 2018
PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA
CUKAI JUALAN) (PINDAAN) 2026
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—
(a)
berhubung dengan kepala 89.01, dengan memasukkan selepas subkepala 8901.10.90 00 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut:
Seksyen 8901
20.71 00
Seksyen 8901
20.72 00
Seksyen 8901
20.73 00
Seksyen 8901
20.80 00 8901.30
- Tankers:
- - Of a gross tonnage not exceeding 5,000
- - Of a gross tonnage exceeding 5,000 but not exceeding 50,000:
- - - Of a gross tonnage exceeding 5,000 but not exceeding 20,000
- - - Of a gross tonnage exceeding 20,000
but not exceeding 30,000
- - - Of a gross tonnage exceeding 30,000
but not exceeding 50,000
- - Of a gross tonnage exceeding 50,000
- Refrigerated vessels, other than those of subheading 8901.20:
“
3
Seksyen 8901
30.70 00
Seksyen 8901
30.80 00 8901.90
Seksyen 8901
90.11 00 8901.90.12 00
Seksyen 8901
90.14 00 8901.90.31 00
Seksyen 8901
90.32 00
Seksyen 8901
90.33 00
Seksyen 8901
90.34 00
Seksyen 8901
90.35 00
Seksyen 8901
90.36 00
Seksyen 8901
90.37 00
- - Of a gross tonnage not exceeding 5,000
- - Of a gross tonnage exceeding 5,000 but not exceeding 50,000
-
-
Of a gross tonnage exceeding 50,000
-
Other vessels for the transport of goods and other vessels for the transport of both persons and goods:
-
-
Not motorised:
-
-
- Of a gross tonnage not exceeding 26
-
-
- Of a gross tonnage exceeding 26 but not exceeding 500
-
-
- Of a gross tonnage exceeding 500
-
-
Motorised:
-
-
- Of a gross tonnage not exceeding 26
-
-
- Of a gross tonnage exceeding 26 but not exceeding 500
-
-
- 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
but not exceeding 50,000
-
-
- Of a gross tonnage exceeding 50,000”;
(b)
dengan menggantikan kepala 89.03 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:
(3)
Perihalan/
Description
“89.03 8903.11.00 00
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
- Inflatable (including rigid hull inflatable) boats:
- - Fitted or designed to be fitted with a motor, unladen
(net) weight (excluding the motor) not exceeding 100 kg
4
(3)
Perihalan/
Description 8903.12.00 00 8903.19.00 00 8903.21.00 00 8903.22.00 00 8903.23.00 00 8903.31.00 00 8903.32.00 00 8903.33.00 00 8903.93.00 00 8903.99.00 00
- - Not designed for use with a motor and unladen (net)
weight not exceeding 100 kg
- - Other
- Sailboats, other than inflatable, with or without auxiliary motor:
- - Of a length not exceeding 7.5m
- - Of a length exceeding 7.5m but not exceeding 24m
- - Of a length exceeding 24m
- Motorboats, other than inflatable, not including outboard motorboats:
- - Of a length not exceeding 7.5m
- - Of a length exceeding 7.5m but not exceeding 24m
- - Of a length exceeding 24m
- Other:
- - Of a length not exceeding 7.5m
- - Other”;
(c)
dengan memasukkan selepas kepala 89.03
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
(3)
Perihalan/
Description
“89.04 8904.00 8904.00.10 00 8904.00.32 00 8904.00.33 00 8904.00.34 00 8904.00.35 00
Tugs and pusher craft.
- Of a gross tonnage not exceeding 26
- Of a gross tonnage exceeding 26:
- - Of a power not exceeding 1,200hp
- - Of a power exceeding 1,200hp but not exceeding 3,200hp
- - Of a power exceeding 3,200hp but not exceeding 4,000hp
- - Of a power exceeding 4,000hp
Seksyen 89
05
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks;
5
Seksyen 8905
10.00 00 8905.20.00 00
Seksyen 8905
90 8905.90.10 00 8905.90.90 00
floating or submersible drilling or production platforms.
- Dredgers
- Floating or submersible drilling or production platforms
- Other:
- - Floating docks
- - Other”;
(d)
berhubung dengan kepala 89.06, dengan memasukkan selepas subkepala 8906.10.00 00 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut:
Seksyen 8906
Description
90 8906.90.10 00 8906.90.20 00
Seksyen 8906
90.90 00
- Other:
- - Of a displacement not exceeding 30t
- - Of a displacement exceeding 30t but not exceeding 300t
- - Other”; dan
(e)
dengan memasukkan selepas kepala 89.06
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Seksyen 8907
10.00 00 8907.90
Seksyen 8907
90.10 00 8907.90.90 00
Other floating structures
(for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons).
- Inflatable rafts
- Other:
- - Buoys
- - Other 89.08 8908.00.00 00
Vessels and other floating structures for breaking up.”.
“
6
Dibuat 29 Julai 2026
[MOF.700-2/8/15(S)(27); KE.HF(152)899/04 JLD 3 (40); PN(PU2)751/JLD.11]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di hadapan
Dewan
Rakyat menurut subseksyen 35(2)
Akta Cukai Jualan 2018]
7
SALES TAX ACT 2018
SALES TAX (GOODS EXEMPTED FROM SALES TAX) (AMENDMENT) ORDER 2026
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 2026.
(2)
This Order comes into operation on 1 August 2026.
Amendment of Schedule 2.
The
Sales
Tax
(Goods
Exempted from
Sales
Tax) Order 2025
[P.U. (A) 171/2025] is amended in the Schedule—
(a)
in relation to heading 89.01, by inserting after subheading 8901.10.90 00
and the particulars relating to it the following subheadings and particulars:
Seksyen 8901
20.71 00
Seksyen 8901
20.72 00
Seksyen 8901
20.73 00
Seksyen 8901
20.80 00 8901.30 8901.30.50 00
Seksyen 8901
30.70 00
- Tankers:
- - Of a gross tonnage not exceeding 5,000
- - Of a gross tonnage exceeding 5,000 but not exceeding 50,000:
- - - Of a gross tonnage exceeding 5,000 but not exceeding 20,000
- - - Of a gross tonnage exceeding 20,000
but not exceeding 30,000
- - - Of a gross tonnage exceeding 30,000
but not exceeding 50,000
- - Of a gross tonnage exceeding 50,000
- Refrigerated vessels, other than those of subheading 8901.20:
- - Of a gross tonnage not exceeding 5,000
- - Of a gross tonnage exceeding 5,000 but not exceeding 50,000
“
8
Seksyen 8901
90.11 00 8901.90.12 00
Seksyen 8901
90.14 00 8901.90.31 00
Seksyen 8901
90.32 00
Seksyen 8901
90.33 00
Seksyen 8901
90.34 00
Seksyen 8901
90.35 00
Seksyen 8901
90.36 00
Seksyen 8901
90.37 00
-
-
Of a gross tonnage exceeding 50,000
-
Other vessels for the transport of goods and other vessels for the transport of both persons and goods:
-
-
Not motorised:
-
-
- Of a gross tonnage not exceeding 26
-
-
- Of a gross tonnage exceeding 26 but not exceeding 500
-
-
- Of a gross tonnage exceeding 500
-
-
Motorised:
-
-
- Of a gross tonnage not exceeding 26
-
-
- Of a gross tonnage exceeding 26 but not exceeding 500
-
-
- 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
but not exceeding 50,000
-
-
- Of a gross tonnage exceeding 50,000”;
(b)
by substituting for heading 89.03 and the particulars relating to it the following heading and particulars:
(3)
Perihalan/
Description
“89.03 8903.11.00 00 8903.12.00 00 8903.19.00 00
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
- Inflatable (including rigid hull inflatable) boats:
- - Fitted or designed to be fitted with a motor, unladen
(net) weight (excluding the motor) not exceeding 100 kg
- - Not designed for use with a motor and unladen (net)
weight not exceeding 100 kg
- - Other
9
(3)
Perihalan/
Description 8903.21.00 00 8903.22.00 00 8903.23.00 00 8903.31.00 00 8903.32.00 00 8903.33.00 00 8903.93.00 00 8903.99.00 00
- Sailboats, other than inflatable, with or without auxiliary motor:
- - Of a length not exceeding 7.5m
- - Of a length exceeding 7.5m but not exceeding 24m
- - Of a length exceeding 24m
- Motorboats, other than inflatable, not including outboard motorboats:
- - Of a length not exceeding 7.5m
- - Of a length exceeding 7.5m but not exceeding 24m
- - Of a length exceeding 24m
- Other:
- - Of a length not exceeding 7.5m
- - Other”;
(c)
by inserting after heading 89.03 and the particulars relating to it the following headings and particulars:
(3)
Perihalan/
Description
“89.04 8904.00 8904.00.10 00 8904.00.32 00 8904.00.33 00 8904.00.34 00 8904.00.35 00
Tugs and pusher craft.
- Of a gross tonnage not exceeding 26
- Of a gross tonnage exceeding 26:
- - Of a power not exceeding 1,200hp
- - Of a power exceeding 1,200hp but not exceeding 3,200hp
- - Of a power exceeding 3,200hp but not exceeding 4,000hp
- - Of a power exceeding 4,000hp
Seksyen 89
05
Seksyen 8905
10.00 00
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks;
floating or submersible drilling or production platforms.
- Dredgers
10
Seksyen 8905
90 8905.90.10 00 8905.90.90 00
- Floating or submersible drilling or production platforms
- Other:
- - Floating docks
- - Other”;
(d)
in relation to heading 89.06, by inserting after subheading 8906.10.00 00
and the particulars relating to it the following subheadings and particulars:
Seksyen 8906
Description
90 8906.90.10 00 8906.90.20 00
Seksyen 8906
90.90 00
- Other:
- - Of a displacement not exceeding 30t
- - Of a displacement exceeding 30t but not exceeding 300t
- - Other”; and
(e)
by inserting after heading 89.06 and the particulars relating to it the following headings and particulars:
Seksyen 8907
10.00 00 8907.90
Seksyen 8907
90.10 00 8907.90.90 00
Other floating structures
(for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons).
- Inflatable rafts
- Other:
- - Buoys
- - Other 89.08 8908.00.00 00
Vessels and other floating structures for breaking up.”.
“
11
Made 29 July 2026
[MOF.700-2/8/15(S)(27); KE.HF(152)899/04 JLD 3 (40); PN(PU2)751/JLD.11]
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) 2026?
- Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 is Malaysia P.U. (A), cited as P.U. (A) 276 2026, currently marked in force and first recorded in 2026.
- Is Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 still in force?
- Yes — Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 is currently in force.
- When did Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 take effect?
- Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 was first recorded in 2026.
- How many sections does Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 have?
- Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 contains 43 sections.
- Where can I read the official version of Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026?
- The official text of Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 is published at lom.agc.gov.my.
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