Seksyen 2
Pindaan Jadual
of Perintah Duti Eksais (Pengecualian) 2017 (Pindaan) 2020
Perintah Duti Eksais (Pengecualian) 2017 [P.U. (A) 444/2017] dipinda dalam Jadual, dalam Bahagian I—
(a)
dengan menggantikan butiran 36 dan butir-butir yang berhubungan dengannya dengan butiran dan butir-butir yang berikut:
(1)
No.
(2)
Persons exempted
(3)
Goods exempted
(4)
Conditions
(5)
Certificate to be signed by
“36.
Any person entering
Malaysia (other than
Labuan, Langkawi,
Tioman and Pangkor)
through all mode excluding air mode
(a)
Wine, spirit, beer or malt liquor not exceeding 1 litre in total;
(a)
That the goods are imported and purchased from any duty free shops licensed under section 65d
Customs Act 1967;
Certificate not required”;
P.U. (A) 104-105.
881
(1)
No.
(2)
Persons exempted
(3)
Goods exempted
(4)
Conditions
(5)
Certificate to be signed by
(b)
tobacco product not exceeding 225
grams (equivalent to 200 stick of cigarettes)
(b)
that the duty free shop is located at any entry point;
(c)
that the goods are imported or transported with the person or in his baggage;
(d)
that the person satisfies the proper officer of customs that he is either—
(i)
not normally resident in
Malaysia and intends to visit
Malaysia for a period of not less than 72 hours;
(ii)
normally resident in
Malaysia and is returning after an absence from
Malaysia of not less than 72 hours;
(e)
that if the person imports or purchases in excess of the quantity or value of goods exempted, he shall be liable to pay duty on the excess only based on the prevailing rate imposed
882
(b)
dengan memasukkan selepas butiran 36 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:
(1)
No.
(2)
Persons exempted
(3)
Goods exempted
(4)
Conditions
(5)
Certificate to be signed by
“36a.
Any person entering
Malaysia (other than
Labuan, Langkawi,
Tioman and Pangkor)
by air
(a)
Wine, spirit, beer or malt liquor not exceeding 1 litre in total;
(b)
tobacco product not exceeding 225 grams
(equivalent to 200
stick of cigarettes)
(a)
That the person entering Malaysia through the following international airports—
(i)
Kuala Lumpur
International
Airport,
Sepang;
(ii)
Kuala Lumpur
International
Airport 2,
Sepang;
(iii)
Penang
International
Airport,
Penang;
(iv)
Langkawi
International
Airport,
Kedah;
(v)
Senai
International
Airport,
Johor;
(vi)
Kota Kinabalu
International
Airport,
Sabah;
(vii)
Kuching
International
Airport,
Sarawak;
(b)
that the goods are imported and purchased from any duty free shops licensed under section 65d
Customs Act 1967
at international airports listed under subitem (a)
in this column including Sultan
Abdul Aziz
Shah Airport and Malacca
International
Airport;
Certificate not required”; dan 883
(1)
No.
(2)
Persons exempted
(3)
Goods exempted
(4)
Conditions
(5)
Certificate to be signed by
(c)
that the goods are imported on or transported with the person or in his baggage;
(d)
that the person satisfies the proper officer of customs that he is either—
(i)
not normally resident in
Malaysia and intends to visit
Malaysia for a period of not less than 48
hours;
(ii)
normally resident in
Malaysia and is returning after an absence from
Malaysia of not less than 48 hours;
(e)
that if the person imports or purchases in excess of the quantity or value of goods exempted, he shall be liable to pay duty on the excess only based on the prevailing rate imposed
884
(c)
dalam butiran 37, dalam ruang (4), dengan menggantikan butir-butir yang berhubungan dengannya dengan butir-butir yang berikut:
(4)
Conditions
“(a) That the goods are purchased from Labuan, Langkawi, Tioman or
Pangkor;
(b)
that the goods are purchased and transported on or with the person or in his baggage;
(c)
that in the case of Labuan, the person satisfies the proper officer of customs that he has visited Labuan for a period of not less than 24
hours;
(d)
that in the case of Langkawi, Tioman or Pangkor that the person satisfies the proper officer of customs that he has visited Langkawi, Tioman or
Pangkor for a period of not less than 48 hours;
(e)
that if the person purchases or transports in excess of the quantity or value of goods exempted, he shall be liable to pay duty on the excess only based on the prevailing rate imposed”.
Dibuat 31 Mac 2020
[SULIT.KE.HD(122)860/01 Klt. 4(4); MOF.TAX (S) 700-2/1/16 Jld. 4;
PN(PU2)337/XXIV]
Tengku Dato’ Sri Zafrul Tengku Abdul Aziz
Menteri Kewangan
EXCISE ACT 1976
Excise Duties (Exemption) 2017 (Amendment) Order 2020