Perintah Duti Eksais (Pengecualian) 2013

Seseorang yang dinamakan dalam ruang (5) adalah tertakluk kepada syarat untuk mengemukakan suatu sijil yang ditandatangani oleh orang yang dinamakan itu sebagaimana yang diperihalkan dalam Bahagian II Jadual kepada pegawai eksais yang hak.

Had pengecualian

This order may be cited as the Excise Duties (Exemption) Order 2013.

This Order comes into operation on 1 January 2014.

Exemption from payment of excise duty 2.

Subject to paragraph 3, the persons specified in column (2) of Part I of the

Schedule are exempted from the payment of excise duty on goods specified in column (3) subject to the conditions specified in column (4).

A person designated in column (5) is subject to a condition to produce a certificate signed by such designated person as described in Part II of the Schedule to the proper officer of excise.

Extent of exemption 3.

The exemption referred to in paragraph 2 shall be granted in full in respect of the goods specified in column (3) of Part I of the Schedule unless otherwise provided in the conditions specified in column (4).

Time when exemption operates 4.

The exemption from payment of duty on such goods will take effect—

Persons exempted

Goods exempted

Conditions

Certificate to be signed by 1.

The Yang di-Pertuan

Agong

All goods

That it is proved to the satisfaction of the Director

General that the goods are imported or purchased from a licensed manufacturer or released from licensed warehouses or licensed premises for the personal or official use of the Yang di-Pertuan Agong

The

Comptroller of the Household 2.

The Ruler of any

State, including the

Ruling

Chiefs of

Negeri Sembilan, and the Yang di-Pertua

Negeri of

Melaka,

Pulau Pinang, Sabah and Sarawak

All goods

That it is proved to the satisfaction of the

Director General that the goods are imported or purchased from a licensed manufacturer or released from licensed warehouses or licensed premises for the personal or official use of the Ruler, Ruling Chiefs or Yang di-Pertua Negeri;

that in respect of motor cars, the quantity does not exceed in number from those decided by the Rulers in Council

The officer designated by the

Ruler,

Ruling

Chiefs or Yang di-Pertua Negeri 3.

The Governors and

Trustees of the Lady

Templer

Tuberculosis

Hospital

Fund

Registered and

All goods

That the goods are purchased from a licensed manufacturer by or on behalf of the fund or association;

The person approved by the

Director General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

Sabah

Anti

T.B.

Association

that the goods are to be used solely in the Lady

Templer

Tuberculosis

Hospital or by the Sabah

Anti T.B. Association

Rubber

Research

Institute of

Malaysia

Malaysia

(RRIM);

Forest Research

Institute

Malaysia

(FRIM);

Standards and

Industrial

Research

Institute of

Malaysia

(SIRIM);

Malaysian

Agricultural

Research and

Development

Institute

(MARDI);

Palm Oil

Research

Institute of

Malaysia

(PORIM);

All goods excluding motor cars

That the goods are imported or purchased from a licensed manufacturer or licensed premises solely for use of the Institute for research purposes only;

that the goods will not be sold or disposed of to the public except after payment of excise duty

In relation to—

RRIM, its

Director;

FRIM, its

Director

General;

SIRIM, its

Director

General;

MARDI, its

Director

General;

PORIM, its

Director

General;

MRRDB, its

Controller;

Lembaga

(Penyelidikan dan

Kemajuan)

Timah, its

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

Malaysian

Rubber

Research and

Development

Board (MRRDB);

The Tin Industry

(Research and

Development)

Board

Secretary 5.

Any bona fide dealer in motor vehicles and his duly authorised agents

Motor vehicles falling under heading 87.03

That the motor vehicles are removed from the places of manufacture specified in a license issued under section 20

of the Act in accordance with an order made by the

Minister under subsection 6(1) of the

Act;

that the motor vehicles are in the possession or control of the dealer solely for the purpose of sale or other bona fide disposal prior to the registration under the provisions of any written law relating to road traffic;

that the motor vehicles are kept or stored by the dealer or his authorised agents in the normal place of business;

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

that the motor vehicles are not used or driven otherwise than for the purpose of demonstration or of effecting the registration under the provision of any written law relating to road traffic;

that the dealer keeps such books of account or other records of the motor vehicles as the

Director

General may direct;

that on the direction of the Director General the dealer shall produce all dutiable motor vehicles for inspection by the proper officer of excise

That the intoxicating liquors are bottled, blended, compounded or varied under the provisions of the Excise

(Bottling and Movement of Intoxicating Liquors)

Regulations 1977;

that such intoxicating liquors are moved from licensed premises in accordance with the provisions of the said

Regulations

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

That the goods are imported or purchased from a licensed manufacturer;

that the goods are used solely by the department concerned and are not sold or otherwise disposed of except as sanctioned by the Head of

Department concerned;

that the cost of the goods is charged to a departmental vote appearing in the Federal or State Estimates and are not purchased out of any other funds

The Head of the

Department or such other officer nominated by him as the Director

General may approve

That the goods are imported or purchased from a licensed manufacturer or licensed warehouse for supply to any

Federal or

State

Government Department in Malaysia;

that the head of department certifies in writing to senior officer of Excise—

that the goods are to be purchased and supplied to his

The Head of the

Department or such other officer nominated by him as the Director

General may approve

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by department at a price exclusive of excise duty in accordance with the terms of contract;

that the goods are used solely by the

Government

Department concerned and are not sold or otherwise disposed of except as sanctioned by him;

that the cost of the goods is charged to a departmental vote appearing in the

Federal or

State

Estimates and are not purchased out of any other funds

That the goods are imported or purchased from a licensed manufacturer or licensed warehouse by the local authority concerned;

that the goods are used solely by the local authority concerned and are not sold or otherwise disposed of except after payment of excise duty;

The Chairman of the

Local

Authority or any officer nominated by him and approved by the

Director General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

that the cost of the goods is charged to a vote appearing in the Local

Authority's

Estimates and are not purchased out of any other funds

That the goods are imported or purchased from a licensed manufacturer or licensed warehouse for supply to any Local Authorities in

Peninsular

Malaysia,

Sabah or Sarawak;

that the Chairman of any local authority certified in writing to senior officer of Excise—

that the goods are to be purchased and supplied to his local authority at a price exclusive of excise duty in accordance with the terms of contract;

that the goods will be used solely by the local authority concerned and are not sold or otherwise disposed of except after payment of excise duty;

The Chairman of the

Local

Authority or any officer nominated by him and approved by the

Director General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

that the cost of the goods is charged to a vote appearing in the

Local

Authority’s

Estimates and are not purchased out of any other funds

That the goods are imported or purchased from a licensed manufacturer or licensed warehouse;

that the goods are used solely by the

State

Railway concerned and are not sold or otherwise disposed of except after payment of excise duty;

that the cost of the goods is charged to a vote appearing in the State

Railway Estimates and are not purchased out of any other funds

The

Head of

Department or

Chairman of the local authority or any officer of the

Department or local authority nominated by him and approved by the

Director

General

That the goods are imported or purchased from a licensed manufacturer or licensed warehouse for supply to

Sabah State Railway;

that the head of Sabah

State Railway certifies in writing to the senior officer of Excise—

The

Head of

Department or

Chairman of the local authority or any officer of the

Department or local authority nominated by him and approved by the

Director

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

that the goods are to be purchased and supplied to his State

Railway at a price exclusive of excise duty in accordance with the terms of contract;

that the goods will be used solely by the

State Railway and are not sold or otherwise disposed of except after payment of excise duty;

that the cost of the goods is charged to a vote appearing in his

State

Railway

Estimates and are not purchased out of any other funds

General

That the person produces to the senior officer of excise, at the time of claiming the exemption, a taxi cab, airport taxi cab or a hire car license issued by the Land Public

Transport

Commission as defined under section 2 of the Land Public

Transport Act 2010 [Act 715];

that the motor vehicle is purchased from a

The person exempted

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by 8703.23 363,

that the motor vehicle is new and unregistered having a new engine and chassis;

that the motor vehicle is not sold or otherwise disposed of to any person except as sanctioned by the Road

Transport

Department and after payment of the relevant excise duty ;

that this exemption is not applicable to a person who has been granted a license to operate a “limousine taxi cab” or a “hire and drive car” by the Land Public

Transport Commission

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by 8703.33 382,

Goods sold or otherwise disposed of to any person by any Federal or

State

Government

Department;

goods mentioned in (i) above subsequentl y sold or otherwise disposed of to any other person

That the first sale or disposal other than by way of sale has been sanctioned in writing by the

Head of

Department concerned

Certificate not required

That the goods have been approved by the

Secretary General to the

Treasury;

that the goods are imported or purchased by PERNAMA from a warehouse or place licensed under Section 20 or 25 of the Excise Act on account of—

The person approved by the

Director General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

members of the

Malaysian

Armed

Forces serving on full pay, including their spouses but excluding the civilian staff of the

Malaysian

Armed

Forces;

members of the

Malaysian Volunteer

Armed

Forces under-going full training;

members and honorary members of the

Volunteer

Armed

Forces, although not called out for continuous training, solely for the purpose of consumption of beer on the premises of messes or canteens;

retired members of the Malaysian Armed

Forces or Malaysian

Volunteer

Armed

Forces;

that the goods purchased under this exemption are stored at the premises of

PERNAMA under such conditions as may be imposed by the Director

General;

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

that every bottle or other container for beer supplied under this exemption shall be marked in such manner as the Director General may from time to time direct;

that with regard to beer

PERNAMA—

shall limit the quantity sold to each member or retired member of the

Armed

Forces eligible under this exemption to 48

bottles or 48 other containers of beer per month;

shall not sell to persons professing the Islamic faith or to those below 18

years of age;

that

PERNAMA shall keep such records or accounts pertaining to goods purchased or sold as required by the

Director General;

that in respect of motorcycle,

PERNAMA shall sell only one unit to

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by any person eligible for such exemption;

that PERNAMA shall pay excise duty on good found to be deficient in quantity or not accounted for in its stock or records;

that PERNAMA shall submit to the State

Director of Customs a half-yearly return in such form and manner as the

Director

General may require, not later than the 15th day of the following month, furnishing an account of goods purchased and sold

That the goods are to be donated or given free of charge to any Federal or

State

Government

Department or a

Statutory Body;

that it is proved to the satisfaction of the

Director General that the goods are released from licensed premises direct to the Department or

Statutory

Body concerned;

The Head of the

Department or

Statutory Body or such other officer nominated by him as the Director

General may approve

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

that the goods are used solely by the Department or Statutory Body and are not sold or otherwise disposed of except as sanctioned by the Head of

Department or

Statutory

Body concerned;

that every application for exemption is accompanied by a certificate of the head of the relevant Department or Statutory Body stating that the goods are to be supplied to the

Department gratis

That the goods are purchased from a licensed manufacturer solely for use of the

Ministry of Health;

that the goods are not sold or otherwise disposed of except as sanctioned by the

Secretary General to the

Treasury

The

Secretary

General of the

Ministry of Health or officer authorised by him and approved by the

Director

General

That the

Institution concerned is approved by the

Ministry of

Education;

that the goods are

The Head of the

Institution

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by imported or purchased from a licensed manufacturer and kept by the institution concerned solely for educational purposes and will not be sold or disposed of to the public

That the goods are purchased from a licensed manufacturer by the institution;

that the goods are to be used solely in accordance with the declared objects of the institution for the relief of distress and sufferings and will not be sold to

The person approved by the

Director General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by the public

That the goods are purchased from a licensed manufacturer, solely to be used either as ground equipment within the limits of any airport in connection with the establishment or maintenance of the international or domestic service operated by the airline or as instructional material and training aids for use in connection with the technical training of ground and flight personnel required to establish and maintain such international or domestic service;

that the goods shall be subject to such conditions as the

Director

General may deem fit to impose

The person approved by the

Director General

Persons exempted

Goods exempted

Conditions

Certificate to be signed by

That the goods are identified to the satisfaction of the proper officer of customs;

that the goods are re-imported within one year from the date of export, or such period as the Director General may approve

The Importer

That it has been registered by the authority responsible for registering or licensing motor vehicles in any foreign country;

that it will be exported within three months of the date of import;

any other conditions the

Director

General may

The Importer;

Certificate is not required in the case of a motor vehicles or motor cycle driven or ridden by the

Importer

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by deem fit to impose, provided that this exemption shall not apply to motor vehicles or motor cycles registered in

Labuan or

Langkawi and transported to the principal customs area

That it has been registered by the authority responsible for registering or licensing the motor vehicle/ motor cycle;

that it is registered by the proper officer of customs at Labuan or

Langkawi at the time of importation;

that it may only be landed at a customs port in the principal customs area;

that the motor vehicle/motor cycle may remain in the principal customs area for a period not exceeding 30

days per trip, subject to a maximum period of 90

days in any one year;

that immediately on its return from the principal

The Driver/Rider

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by customs area, the motor vehicle/motor cycle shall be produced to the proper officer of customs at Labuan or Langkawi;

that security as determined by the

Director

General is furnished to customs for its return to Labuan or

Langkawi

That it has been registered by the Road

Transport Department of

Malaysia;

any other conditions the

Director

General may deem fit to impose

The Importer;

Certificate is not required in the case of a motor vehicles or motor cycle driven or ridden by the

Importer

That the goods are imported or purchased from a licensed manufacturer solely to be used by and in the aircraft of Air Asia X Sdn.

Bhd;

that the goods shall be subject to such conditions as the

Director

General may deem fit to impose

The person approved by the

Director General

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Persons exempted

Goods exempted

Conditions

Certificate to be signed by

That the goods are imported or purchased from a licensed manufacturer and are solely to be used or for sale by and in the aircraft of Air Asia Berhad in its international flights;

that the goods shall be subject to such conditions as the

Director

General may deem fit to impose

The person approved by the

Director General

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JADUAL/SCHEDULE