Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Duti
Kastam
(Barang-Barang di bawah Perjanjian Penubuhan Kawasan Perdagangan Bebas antara ASEAN–Australia–New Zealand) (Pindaan) 2025.
/akn/my/act/pua/2025/429
PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2025
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2025
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2... is Malaysia P.U. (A), cited as P.U. (A) 429 2025, currently marked in force and first recorded in 2025.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Kastam 1967 [Akta 235], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Perintah Duti Kastam (Barang-Barang di bawah Perjanjian Penubuhan Kawasan
Perdagangan Bebas antara ASEAN–Australia–New Zealand) 2025 [P.U. (A) 182/2025], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam perenggan 3—
(2)
, dengan menggantikan perkataan
“Perintah Duti Kastam 2022 [P.U. (A) 114/2022]” dengan perkataan
“Perintah Duti Kastam 2025 [P.U. (A) 384/2025]”; dan
(4)
, dengan menggantikan perkataan
“Perintah
Duti
Kastam 2022”
dengan perkataan
“Perintah Duti Kastam 2025”.
Penggantian perenggan 4
Seksyen 3
Perintah ibu dipinda dengan menggantikan perenggan 4
dengan perenggan yang berikut:
Seksyen 4
“Pengiraan duti import
3
duti import hendaklah dikira mengikut peratusan nilai barang-barang itu sebagaimana yang ditetapkan di bawah
Peraturan-Peraturan
Kastam
(Kaedah Penilaian) 1999 [P.U. (A) 507/1999].”.
Penggantian perenggan 5 4.
Perintah ibu dipinda dengan menggantikan perenggan 5
dengan perenggan yang berikut:
Seksyen 5
“Penjenisan barang-barang
Penjenisan barang-barang yang dinyatakan dalam Jadual Pertama dan Jadual Kedua hendaklah mematuhi Rukun Tafsiran Am Sistem Berharmonis sebagaimana yang dinyatakan dalam perenggan 4 Perintah Duti Kastam 2025.”.
Dibuat 15 Disember 2025
[SULIT KE.HT(96)515/11-14; MOF.TAX(R)700-2/2/30 JLD.3; PN(PU2)338/JLD.80]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 11(2) Akta Kastam 1967]
4
CUSTOMS ACT 1967
CUSTOMS DUTIES (GOODS UNDER THE AGREEMENT ESTABLISHING
THE ASEAN–AUSTRALIA–NEW ZEALAND FREE TRADE AREA)
(AMENDMENT) ORDER 2025
Opening note
Preamble
- IN exercise of the powers conferred by subsection 11(1) of the Customs Act 1967 [Act 235], the Minister makes the following order: Citation and commencement 1.
(1)
This order may be cited as the
Customs
Duties
(Goods under the Agreement Establishing the ASEAN–Australia–New Zealand
Free Trade Area) (Amendment) Order 2025.
(2)
This Order comes into operation on 16 December 2025.
Amendment of paragraph 3 2.
The
Customs
Duties
(Goods under the
Agreement
Establishing the ASEAN–Australia–New Zealand Free Trade Area) Order 2025 [P.U. (A) 182/2025], which is referred to as the “principal Order” in this Order, is amended in paragraph 3—
(2)
, by substituting for the words
“Customs Duties Order 2022 [P.U. (A) 114/2022]” the words
“Customs Duties Order 2025 [P.U. (A) 384/2025]”; and
(4)
, by substituting for the words
“Customs Duties Order 2022” the words “Customs Duties Order 2025”.
Substitution of paragraph 4 3.
The principal
Order is amended by substituting for paragraph 4
the following paragraph:
“Calculation of import duty 4.
For the purpose of determining the import duty levied under paragraph 3, the import duty shall be calculated according to
5
the percentage of the value of the goods as prescribed under the Customs (Rules of Valuation) Regulations 1999 [P.U. (A) 507/1999].”.
Substitution of paragraph 5 4.
The principal
Order is amended by substituting for paragraph 5
the following paragraph:
“Classification of goods 5.
The classification of goods specified in the First Schedule and the Second 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.”.
Made 15 December 2025
[SULIT KE.HT(96)515/11-14; MOF.TAX(R)700-2/2/30 JLD.3; PN(PU2)338/JLD.80]
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]
Common questions
- What is PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2025?
- PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2... is Malaysia P.U. (A), cited as P.U. (A) 429 2025, currently marked in force and first recorded in 2025.
- Is PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2025 still in force?
- Yes — PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2025 is currently in force.
- When did PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2025 take effect?
- PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2025 was first recorded in 2025.
- How many sections does PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2025 have?
- PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2025 contains 5 sections.
- Where can I read the official version of PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2025?
- The official text of PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA–NEW ZEALAND) (PINDAAN) 2025 is published at lom.agc.gov.my.