What is Perintah Duti Eksais 2012?

Perintah Duti Eksais 2012 is Malaysia P.U. (A), cited as P.U. (A) 350 2012, currently marked in force and first recorded in 2012.

Is Perintah Duti Eksais 2012 still in force?

Yes — Perintah Duti Eksais 2012 is currently in force.

When did Perintah Duti Eksais 2012 take effect?

Perintah Duti Eksais 2012 was first recorded in 2012.

How many sections does Perintah Duti Eksais 2012 have?

Perintah Duti Eksais 2012 contains 26 sections.

Where can I read the official version of Perintah Duti Eksais 2012?

The official text of Perintah Duti Eksais 2012 is published at lom.agc.gov.my.

P.U. (A)In force

Perintah Duti Eksais 2012

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Enacted: 2012
Sections: 26

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh subseksyen 6(1) Akta Eksais 1976 [Akta 176], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Duti Eksais 2012.

(2)

Perintah ini mula berkuat kuasa pada 31 Oktober 2012.

Seksyen 2

Duti Eksais

Duti eksais hendaklah dilevi ke atas dan dibayar oleh pengilang atau pengimport berkenaan dengan barang-barang yang dikilangkan di Malaysia atau diimport ke dalam

Malaysia yang disenaraikan dalam ruang (2) Jadual pada kadar penuh yang dinyatakan dalam ruang (4) Jadual.

Pentafsiran kadar yang ditunjukkan dalam Jadual

Seksyen 3

Melainkan jika dinyatakan selainnya, kadar yang dikenakan di bawah perenggan 2 ialah—

(1)

jika kadar duti yang dilevi itu dinyatakan mengikut kiraan peratusan, peratusan nilai barang-barang itu; dan

(2)

jika kadar duti itu dinyatakan mengikut kiraan sejumlah wang, jumlah wang yang dinyatakan, dan kadar itu hendaklah dibayar atas setiap satu unit yang dinyatakan dalam ruang (3) Jadual.

Seksyen 4

Rukun-rukun bagi pentafsiran Jadual

Pentafsiran Jadual kepada Perintah ini hendaklah tertakluk kepada prinsip-prinsip dalam Perintah Duti Kastam 2012 [P.U. (A) 275/2012].

P.U. (A) 350 3

Seksyen 5

Singkatan dan simbol

Singkatan dan simbol yang digunakan dalam Jadual kepada Perintah ini hendaklah mempunyai erti sebagaimana yang ditunjukkan dalam Senarai Singkatan dan

Simbol dalam Perintah Duti Kastam 2012.

Seksyen 6

Pembatalan

Perintah Duti Eksais 2004 [P.U. (A) 5/2004] dibatalkan.

P.U. (A) 350 4

EXCISE ACT 1976

EXCISE DUTIES ORDER 2012

Opening note

Preamble

IN exercise of the powers conferred by subsection 6(1) of the Excise Act 1976 [Act176], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Excise Duties Order 2012.

(2)

This Order comes into operation on 31 October 2012.

Excise duties 2.

Excise duties shall be levied on and paid by the manufacturer or importer in respect of goods manufactured in Malaysia or imported into Malaysia listed in column

(2)

of the Schedule at the full rates specified in column (4).

Interpretation of rates shown in Schedule 3.

Unless otherwise specified, the rates levied under paragraph 2 shall—

(1)

where the rate of duty levied is expressed as a percentage, be that percentage of the value of the goods; and

(2)

where the rate of duty is expressed as a sum of money, be the sum specified, and such rate shall be paid upon each unit specified in column

(3)

of the Schedule.

Rules for the interpretation of the Schedule 4.

Interpretation of the Schedule to this Order shall be governed by the principles in the Customs Duties Order 2012 [P.U. (A) 275/2012].

P.U. (A) 350 5

Abbreviations and symbols 5.

The abbreviations and symbols used in the Schedules to this Order shall have the meaning as shown in the List of Abbrevations and Symbols in the Customs Duties Order 2012.

Revocation 6.

The Excise Duties Order 2004 [P.U. (A) 5/2004] is revoked.

P.U. (A) 350 6

Jadual/Schedule

Bab

Chapter 22 Beverages, spirits and vinegar

Seksyen 22

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

Seksyen 2204

30 000

- Other grape must l

RM12.00 22.05

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

Seksyen 2205

10 000

- In containers holding 2 l or less l

RM12.00 and 15%

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 2206.00

Other fermented beverages (for example, cider, perry, mead);

mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.

100

- Cider and perry l

RM1.50 and 15%

- Rice wine (including sake and medicated rice wine):

210

- -

Sake l

RM22.50 per 100%

vol. per litre and 15%

220

- -

Other rice wine (including medicated rice wine)

RM22.50 per 100%

vol. per litre and 15%

300

- Mead l

RM4.00 and 15%

400

- Wines obtained by the fermentation of fruit juices, other than juice of fresh grapes (fig, date or berry wines), or of vegetable juices l

RM30.00 per 100%

vol. per litre and 15%

- Shandy:

510

- -

Exceeding 0.5% vol. but not exceeding 1.14% vol.

RM0.10 and 15%

590

- -

Other l

RM35.00 per 100% vol. per litre and 15%

- Toddy:

610

- -

Bottled or canned l

RM1.10 and 15%

690

- -

Other l

RM30.00 per 100%

vol. per litre and 15%

900

- Other l

RM30.00 per 100%

vol. per litre and 15%

P.U. (A) 350 8

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 22.07

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.

Seksyen 2207

10 000

- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher l

RM22.50 per 100%

vol. per litre and 15%

Seksyen 22

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80%

vol.;

spirits, liqueurs and other spirituous beverages.

Seksyen 2208

30 000

- Whiskies l

RM30.00 and 15%

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 910

- -

Exceeding 0.5% vol. but not exceeding 1.14% vol.

RM0.10 and 15%

990

- -

Other l

RM35.00 per 100%

vol. per litre and 15%

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 2203.00

Beer made from malt.

100

- Not exceeding 5.8% vol l

RM7.40 and 15%

900

- Other l

RM7.40 and 15%

Bab

Chapter 24 Tobacco and manufactured tobacco substitutes

Seksyen 2402

10 000

Cigars, cheroots and cigarillos, containing tobacco kg

RM220.00 and 20%

Seksyen 24

Other manufactured tobacco and manufactured tobacco substitutes;

"homogenised" or "reconstituted"

tobacco;

tobacco extracts and essences.

Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

P.U. (A) 350 10

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 2403.11

Water pipe tobacco specified in

Subheading Note 1 to this

Chapter:

Packed for retail sale:

110

In airtight containers kg

RM27.00 and 5%

190

Other kg

RM27.00 and 5%

900

Other kg

RM15.00 and 5%

Seksyen 2403

"Homogenised"

"reconstituted" tobacco:

100

Packed for retail sale kg

RM27.00 and 5%

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

Bab

Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Seksyen 8703

Of a cylinder capacity not exceeding 1,000 cc:

Motor cars (including station wagons, SUVs, and sports cars,

P.U. (A) 350 11

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty but not including vans):

Completely Built-Up:

Four-wheel drive:

331

New u 75%

332

Old u 75%

Other:

341

New u 75%

342

Old u 75%

Other:

Completely Built-Up:

Four-wheel drive:

931

New u 65%

932

Old u 65%

Other:

941

New u 60%

942

Old u 60%

Seksyen 8703

Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

Completely Built-Up:

P.U. (A) 350 12

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty

Four-wheel drive:

New:

361

Of a cylinder capacity not exceeding 1,800 cc u 75%

362

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

363

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

364

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

Old:

371

Of a cylinder capacity not exceeding 1,800 cc u 75%

372

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

373

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

374

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

Other:

New:

381

Of a cylinder capacity not exceeding 1,800 cc u 75%

382

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

383

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

384

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

Old:

P.U. (A) 350 13

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 391

Of a cylinder capacity not exceeding 1,800 cc u 75%

392

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

393

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

394

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

Other:

Completely Built-Up:

Four-wheel drive:

New:

961

Of a cylinder capacity not exceeding 1,800 cc u 65%

962

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

963

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

964

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

Old:

971

Of a cylinder capacity not exceeding 1,800 cc u 65%

972

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

973

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

974

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

Other:

New:

P.U. (A) 350 14

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 981

Of a cylinder capacity not exceeding 1,800 cc u 65%

982

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

983

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

984

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

Old:

991

Of a cylinder capacity not exceeding 1,800 cc u 65%

992

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

993

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

994

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

Seksyen 8703

Of a cylinder capacity exceeding 3,000 cc:

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

Completely Built-Up:

Four-wheel drive:

331

New u 105%

332

Old u 105%

Other:

341

New u 105%

342

Old u 105%

Other:

Completely Built-Up:

Four-wheel drive:

931

New u 105%

932

Old u 105%

Other:

P.U. (A) 350 15

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 941

New u 105%

942

Old u 105%

Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

Seksyen 8703

Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

Completely Built-Up:

Four-wheel drive:

New:

361

Of a cylinder capacity not exceeding 1,800 cc u 75%

362

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

363

Of a cylinder capacity exceeding 2,000 cc but u 90%

P.U. (A) 350 16

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty not exceeding 2,500 cc

Old:

371

Of a cylinder capacity not exceeding 1,800 cc u 75%

372

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

373

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

Other:

New:

381

Of a cylinder capacity not exceeding 1,800

cc u 75%

382

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

383

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

Old:

391

Of a cylinder capacity not exceeding 1,800 cc u 75%

392

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 80%

393

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

Other:

Completely Built-Up:

Four-wheel drive:

New:

961

Of a cylinder capacity not exceeding 1,800 cc u 65%

962

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

963

Of a cylinder capacity u 90%

P.U. (A) 350 17

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty exceeding 2,000 cc but not exceeding 2,500 cc

Old:

971

Of a cylinder capacity not exceeding 1,800 cc u 65%

972

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

973

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

Other:

New:

981

Of a cylinder capacity not exceeding 1,800 cc u 65%

982

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

983

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

Old:

991

Of a cylinder capacity not exceeding 1,800

cc u 65%

992

Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc u 75%

993

Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc u 90%

Seksyen 8703

Of a cylinder capacity exceeding 2,500 cc:

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

Completely Built-Up:

Four-wheel drive:

New:

361

Of a cylinder capacity exceeding 2,500 cc but u 105%

P.U. (A) 350 18

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty not exceeding 3,000 cc 362

Of a cylinder capacity exceeding 3,000 cc u 105%

Old:

371

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

372

Of a cylinder capacity exceeding 3,000 cc u 105%

Other:

New:

381

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

382

Of a cylinder capacity exceeding 3,000 cc u 105%

Old:

391

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

392

Of a cylinder capacity exceeding 3,000 cc u 105%

Other:

Completely Built-Up:

Four-wheel drive:

New:

941

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

942

Of a cylinder capacity exceeding 3,000 cc u 105%

Old:

951

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

952

Of a cylinder capacity exceeding 3,000 cc u 105%

Other:

New:

961

Of a cylinder capacity exceeding 2,500 cc but u 105%

P.U. (A) 350 19

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty not exceeding 3,000 cc 962

Of a cylinder capacity exceeding 3,000 cc u 105%

Old:

971

Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc u 105%

972

Of a cylinder capacity exceeding 3,000 cc u 105%

Seksyen 8703

Other:

Electrically-powered vehicles:

Other:

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

Completely Built-Up:

421

New u 10%

422

Old u 10%

Other:

Completely Built-Up:

521

New u 10%

522

Old u 10%

Other:

Motor cars (including station wagons, SUVs and sports cars, but not including vans):

Completely Built-Up:

621

New u 60%

622

Old u 60%

Other:

Completely Built-Up:

941

New u 65%

942

Old u 65%

Seksyen 87

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.

Seksyen 8711

With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:

Mopeds and motorised bicycles:

P.U. (A) 350 20

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 220

Completely Built-Up u 20%

Other:

Completely Built-Up:

921

New u 20%

929

Old u 20%

Seksyen 8711

With reciprocating internal combustion piston engine of a cylinder capacity

P.U. (A) 350 21

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty exceeding 800 cc:

Completely Built-Up:

310

New u 30%

320

Old u 30%

Seksyen 8711

Other:

Electric powered motorcycle

(including mopeds):

320

Completely Built-Up u 10%

Motorised bicycles:

420

Completely Built-Up u 10%

Other:

Completely Built-Up:

920

New u 30%

930

Old u 30%

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 87.03

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.

Other vehicles, with spark-ignition internal combustion reciprocating piston engine:

Bab

Chapter 95 Toys, games and sports requisites; parts and accessories thereof

Seksyen 9504

40 000

- Playing cards u (pack)

10%

(1)

(2)

(3)

(4)

Heading /

subheading

Description

Unit of

Quantity

Rate of Duty 95.04

Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.

Common questions

What is Perintah Duti Eksais 2012?: Perintah Duti Eksais 2012 is Malaysia P.U. (A), cited as P.U. (A) 350 2012, currently marked in force and first recorded in 2012.
Is Perintah Duti Eksais 2012 still in force?: Yes — Perintah Duti Eksais 2012 is currently in force.
When did Perintah Duti Eksais 2012 take effect?: Perintah Duti Eksais 2012 was first recorded in 2012.
How many sections does Perintah Duti Eksais 2012 have?: Perintah Duti Eksais 2012 contains 26 sections.
Where can I read the official version of Perintah Duti Eksais 2012?: The official text of Perintah Duti Eksais 2012 is published at lom.agc.gov.my.

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