excise duties order 2012

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30 Oktober 2012 30 October 2012 P.U. (A) 350 WARTA KERAJAAN PERSEKUTUAN FEDERAL GOVERNMENT GAZETTE PERINTAH DUTI EKSAIS 2012 EXCISE DUTIES ORDER 2012 DISIARKAN OLEH/ PUBLISHED BY JABATAN PEGUAM NEGARA/ ATTORNEY GENERAL’S CHAMBERS

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Page 1: excise duties order 2012

30 Oktober 201230 October 2012P.U. (A) 350

WARTA KERAJAAN PERSEKUTUANFEDERAL GOVERNMENT

GAZETTE

PERINTAH DUTI EKSAIS 2012EXCISE DUTIES ORDER 2012

DISIARKAN OLEH/PUBLISHED BYJABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

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AKTA EKSAIS 1976PERINTAH DUTI EKSAIS 2012PADA menjalankan kuasa yang diberikan oleh subseksyen 6(1) Akta Eksais 1976[Akta 176], Menteri membuat perintah yang berikut:Nama dan permulaan kuat kuasa1. (1) Perintah ini bolehlah dinamakan Perintah Duti Eksais 2012.

(2) Perintah ini mula berkuat kuasa pada 31 Oktober 2012.Duti Eksais2. Duti eksais hendaklah dilevi ke atas dan dibayar oleh pengilang atau pengimportberkenaan dengan barang-barang yang dikilangkan di Malaysia atau diimport ke dalamMalaysia yang disenaraikan dalam ruang (2) Jadual pada kadar penuh yang dinyatakandalam ruang (4) Jadual.Pentafsiran kadar yang ditunjukkan dalam Jadual3. Melainkan jika dinyatakan selainnya, kadar yang dikenakan di bawah perenggan2 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, jumlahwang yang dinyatakan, dan kadar itu hendaklah dibayar atas setiap satuunit yang dinyatakan dalam ruang (3) Jadual.

Rukun-rukun bagi pentafsiran Jadual4. Pentafsiran Jadual kepada Perintah ini hendaklah tertakluk kepada prinsip-prinsip dalam Perintah Duti Kastam 2012 [P.U. (A) 275/2012].

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Singkatan dan simbol5. Singkatan dan simbol yang digunakan dalam Jadual kepada Perintah inihendaklah mempunyai erti sebagaimana yang ditunjukkan dalam Senarai Singkatan danSimbol dalam Perintah Duti Kastam 2012.Pembatalan6. Perintah Duti Eksais 2004 [P.U. (A) 5/2004] dibatalkan.

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EXCISE ACT 1976EXCISE DUTIES ORDER 2012IN exercise of the powers conferred by subsection 6(1) of the Excise Act 1976 [Act176],the Minister makes the following order:Citation and commencement1. (1) This order may be cited as the Excise Duties Order 2012.

(2) This Order comes into operation on 31 October 2012.Excise duties2. Excise duties shall be levied on and paid by the manufacturer or importer inrespect 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 Schedule3. Unless otherwise specified, the rates levied under paragraph 2 shall—

(1) where the rate of duty levied is expressed as a percentage, be thatpercentage of the value of the goods; and(2) where the rate of duty is expressed as a sum of money, be the sumspecified, and such rate shall be paid upon each unit specified in column(3) of the Schedule.

Rules for the interpretation of the Schedule4. Interpretation of the Schedule to this Order shall be governed by the principles inthe Customs Duties Order 2012 [P.U. (A) 275/2012].

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Abbreviations and symbols5. The abbreviations and symbols used in the Schedules to this Order shall have themeaning as shown in the List of Abbrevations and Symbols in the Customs Duties Order2012.Revocation6. The Excise Duties Order 2004 [P.U. (A) 5/2004] is revoked.

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Jadual/Schedule

Chapter 22Beverages, spirits and vinegar

(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity 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%22.04 Wine of fresh grapes, including

fortified wines; grape must otherthan that of heading 20.09.2204.10 000 - Sparkling wine l RM34.00 and 15%- Other wine; grape must withfermentation prevented orarrested by the addition of alcohol:2204.21 - - In containers holding 2 l or less:100 - - - Wine l RM12.00 and 15%200 - - - Grape must withfermentation prevented orarrested by the addition ofalcohol

l RM12.00 and 15%2204.29 - - Other:100 - - - Wine l RM12.00 and 15%200 - - - Grape must withfermentation prevented orarrested by the addition ofalcohol

l RM12.00 and 15%2204.30 000 - Other grape must l RM12.0022.05 Vermouth and other wine of fresh

grapes flavoured with plants oraromatic substances.2205.10 000 - In containers holding 2 l or less l RM12.00 and 15%2205.90 000 - Other l RM12.00 and 15%

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty

2206.00 Other fermented beverages (forexample, cider, perry, mead);mixtures of fermented beveragesand mixtures of fermentedbeverages and non-alcoholicbeverages, not elsewherespecified or included.100 - Cider and perry l RM1.50 and 15%- Rice wine (including sake andmedicated rice wine):210 - - Sake l RM22.50 per 100%vol. per litre and15%220 - - Other rice wine (includingmedicated rice wine) l RM22.50 per 100%vol. per litre and15%300 - Mead l RM4.00 and 15%400 - Wines obtained by thefermentation of fruit juices, otherthan juice of fresh grapes (fig, dateor berry wines), or of vegetablejuices

l RM30.00 per 100%vol. per litre and15%- Shandy:510 - - Exceeding 0.5% vol. but notexceeding 1.14% vol. l RM0.10 and 15%590 - - Other l RM35.00 per100% vol. per litreand 15%- Toddy:610 - - Bottled or canned l RM1.10 and 15%690 - - Other l RM30.00 per 100%vol. per litre and15%900 - Other l RM30.00 per 100%vol. per litre and15%

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty

22.07 Undenatured ethyl alcohol of analcoholic strength by volume of80% vol. or higher; ethyl alcoholand other spirits, denatured, ofany strength.2207.10 000 - Undenatured ethyl alcohol of analcoholic strength by volume of80% vol. or higher l RM22.50 per 100%vol. per litre and15%2207.20 000 - Ethyl alcohol and other spirits,denatured, of any strength l RM1.10 and 15%

22.08 Undenatured ethyl alcohol of analcoholic strength by volume ofless than 80% vol.; spirits,liqueurs and other spirituousbeverages.2208.20 - Spirits obtained by distilling grapewine or grape marc:100 - - Brandy l RM30.00 and 15%900 - - Other l RM30.00 and 15%2208.30 000 - Whiskies l RM30.00 and 15%2208.40 000 - Rum and other spirits obtained bydistilling fermented sugar-caneproducts l RM30.00 and 15%

2208.50 000 - Gin and Geneva l RM30.00 and 15%2208.60 000 - Vodka l RM30.00 and 15%2208.70 - Liqueurs and cordials:100 - - Of an alcholic strength byvolume not exceeding 57% vol. l RM42.50 per 100%vol. per litre and15%900 - - Other l RM42.50 per 100%vol. per litre and15%2208.90 - Other:100 - - Samsu (including medicatedsamsu) l RM22.50 per 100%vol. per litre and15%200 - - Arrack or pineapple spirit l RM17.00 and 15%300 - - Bitters l RM9.00 and 15%- - Other spirituous beverages:

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty

910 - - - Exceeding 0.5% vol. but notexceeding 1.14% vol. l RM0.10 and 15%990 - - - Other l RM35.00 per 100%vol. per litre and15%Chapter 24

Tobacco and manufactured tobacco substitutes

(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty

24.02 Cigars, cheroots, cigarillos andcigarettes, of tobacco or of tobaccosubstitutes.2402.10 000 - Cigars, cheroots and cigarillos,containing tobacco kg RM220.00 and 20%2402.20 - Cigarettes containing tobacco:100 - - Beedies kg RM7.50 and 5%200 - - Clove cigarettes kg RM0.22 per stk and20%900 - - Other kg RM0.22 per stk and20%2402.90 - Other:100 - - Cigars, cheroots and cigarillos oftobacco substitutes kg RM220.00 and 20%200 - - Cigarettes of tobaccosubstitutes kg RM0.22 per stk and20%

24.03 Other manufactured tobacco andmanufactured tobacco substitutes;"homogenised" or "reconstituted"tobacco; tobacco extracts andessences.- Smoking tobacco, whether or notcontaining tobacco substitutes inany proportion:

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty

2403.11 - - Water pipe tobacco specified inSubheading Note 1 to thisChapter:- - - 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%2403.19 - - Other:- - - 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%- Other:2403.91 - - "Homogenised" or"reconstituted" tobacco:100 - - - Packed for retail sale kg RM27.00 and 5%2403.99 - - Other:100 - - - Snuff, whether or not dry kg RM27.00 and 5%Chapter 87

Vehicles other than railway or tramway rolling-stock, and parts and accessoriesthereof

(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty

87.03 Motor cars and other motor vehiclesprincipally designed for the transportof persons (other than those of heading87.02), including station wagons andracing cars.- Other vehicles, with spark-ignitioninternal combustion reciprocatingpiston engine:8703.21 - - Of a cylinder capacity not exceeding1,000 cc:- - - Motor cars (including stationwagons, SUVs, and sports cars,

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Dutybut 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%8703.22 - - Of a cylinder capacity exceeding1,000 cc but not exceeding 1,500 cc:- - - Motor cars (including stationwagons, SUVs and sports cars, butnot 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%8703.23 - - Of a cylinder capacity exceeding1,500 cc but not exceeding 3,000 cc:- - - Motor cars (including stationwagons, SUVs and sports cars, butnot including vans):- - - - Completely Built-Up:

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty- - - - - Four-wheel drive:

- - - - - - New:361 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 75%362 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 80%363 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%364 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%- - - - - - Old:371 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 75%372 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 80%373 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%374 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%- - - - - Other:- - - - - - New:381 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 75%382 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 80%383 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%384 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%- - - - - - Old:

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty391 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 75%392 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 80%393 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%394 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%- - - Other:- - - - Completely Built-Up:- - - - - Four-wheel drive:- - - - - - New:961 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 65%962 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 75%963 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%964 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%- - - - - - Old:971 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 65%972 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 75%973 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%974 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%

- - - - - Other:- - - - - - New:

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty981 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 65%982 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 75%983 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%984 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%- - - - - - Old:991 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 65%992 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 75%993 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%994 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%8703.24 - - Of a cylinder capacity exceeding3,000 cc:- - - Motor cars (including stationwagons, SUVs and sports cars, butnot 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:

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty941 - - - - - - New u 105%942 - - - - - - Old u 105%- Other vehicles, with compression-ignition internal combustion pistonengine (diesel or semi-diesel):8703.31 - - Of a cylinder capacity not exceeding1,500 cc:- - - Motor cars (including stationwagons, SUVs and sports cars, butnot 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%8703.32 - - Of a cylinder capacity exceeding1,500 cc but not exceeding 2,500 cc:- - - Motor cars (including stationwagons, SUVs and sports cars, butnot including vans):- - - - Completely Built-Up:

- - - - - Four-wheel drive:- - - - - - New:361 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 75%362 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 80%363 - - - - - - - Of a cylinder capacityexceeding 2,000 cc but u 90%

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Dutynot exceeding 2,500 cc- - - - - - Old:371 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 75%372 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 80%373 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%- - - - - Other:- - - - - - New:381 - - - - - - - Of a cylinder capacitynot exceeding 1,800cc u 75%382 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 80%383 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%- - - - - - Old:391 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 75%392 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 80%

393 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%- - - Other:- - - - Completely Built-Up:- - - - - Four-wheel drive:- - - - - - New:961 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 65%962 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 75%963 - - - - - - - Of a cylinder capacity u 90%

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Dutyexceeding 2,000 cc butnot exceeding 2,500 cc- - - - - - Old:971 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 65%972 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 75%973 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%- - - - - Other:- - - - - - New:981 - - - - - - - Of a cylinder capacitynot exceeding 1,800 cc u 65%982 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 75%983 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%- - - - - - Old:991 - - - - - - - Of a cylinder capacitynot exceeding 1,800cc u 65%

992 - - - - - - - Of a cylinder capacityexceeding 1,800 cc butnot exceeding 2,000 cc u 75%993 - - - - - - - Of a cylinder capacityexceeding 2,000 cc butnot exceeding 2,500 cc u 90%8703.33 - - Of a cylinder capacity exceeding2,500 cc:- - - Motor cars (including stationwagons, SUVs and sports cars, butnot including vans):- - - - Completely Built-Up:- - - - - Four-wheel drive:- - - - - - New:361 - - - - - - - Of a cylinder capacityexceeding 2,500 cc but u 105%

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Dutynot exceeding 3,000 cc362 - - - - - - - Of a cylinder capacityexceeding 3,000 cc u 105%- - - - - - Old:371 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%372 - - - - - - - Of a cylinder capacityexceeding 3,000 cc u 105%- - - - - Other:- - - - - - New:381 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%382 - - - - - - - Of a cylinder capacityexceeding 3,000 cc u 105%- - - - - - Old:391 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%392 - - - - - - - Of a cylinder capacityexceeding 3,000 cc u 105%

- - - Other:- - - - Completely Built-Up:- - - - - Four-wheel drive:- - - - - - New:941 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%942 - - - - - - - Of a cylinder capacityexceeding 3,000 cc u 105%- - - - - - Old:951 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%952 - - - - - - - Of a cylinder capacityexceeding 3,000 cc u 105%- - - - - Other:- - - - - - New:961 - - - - - - - Of a cylinder capacityexceeding 2,500 cc but u 105%

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Dutynot exceeding 3,000 cc962 - - - - - - - Of a cylinder capacityexceeding 3,000 cc u 105%- - - - - - Old:971 - - - - - - - Of a cylinder capacityexceeding 2,500 cc butnot exceeding 3,000 cc u 105%972 - - - - - - - Of a cylinder capacityexceeding 3,000 cc u 105%8703.90 - Other:- - Electrically-powered vehicles:- - - Other:- - - - Motor cars (including stationwagons, 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 stationwagons, 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%87.11 Motorcycles (including mopeds) and

cycles fitted with an auxiliary motor,with or without side-cars; side-cars.8711.10 - With reciprocating internal combustionpiston engine of a cylinder capacity notexceeding 50 cc:- - Mopeds and motorised bicycles:

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty220 - - - Completely Built-Up u 20%

- - Other:- - - Completely Built-Up:921 - - - - New u 20%929 - - - - Old u 20%8711.20 - With reciprocating internal combustionpiston engines of a cylinder capacityexceeding 50 cc but not exceeding250 cc:- - Mopeds and motorised bicycles:320 - - - Completely Built-Up u 20%- - Other:- - - Completely Built-Up:- - - - New:921 - - - - - Not exceeding 150 cc u 20%922 - - - - - Exceeding 150 cc but notexceeding 200 cc u 30%923 - - - - - Exceeding 200 cc but notexceeding 250 cc u 30%- - - - Old :931 - - - - - Not exceeding 150 cc u 20%932 - - - - - Exceeding 150 cc but notexceeding 200 cc u 30%933 - - - - - Exceeding 200 cc but notexceeding 250 cc u 30%8711.30 - With reciprocating internal combustionpiston engine of a cylinder capacityexceeding 250 cc but not exceeding500 cc:- - Other:- - - Completely Built-Up:921 - - - - New u 30%922 - - - - Old u 30%8711.40 - With reciprocating internal combustionpiston engine of a cylinder capacityexceeding 500 cc but not exceeding 800cc:- - Other:- - - Completely Built-Up:921 - - - - New u 30%922 - - - - Old u 30%8711.50 - With reciprocating internal combustionpiston engine of a cylinder capacity

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(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Dutyexceeding 800 cc:- - Completely Built-Up:310 - - - New u 30%320 - - - Old u 30%8711.90 - 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%

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

(1) (2) (3) (4)Heading /subheading Description

Unit ofQuantity Rate of Duty

95.04 Video game consoles andmachines, articles for funfair,table or parlour games,including pintables, billiards,special tables for casino gamesand automatic bowling alleyequipment.9504.40 000 - Playing cards u (pack) 10%9504.90 - Other:- - Other:- - - Mahjong tiles:911 - - - - In packs of 4 suits of 13tiles each, of plastics u 10%- - - - Other:912 - - - - - Of wood or of paperor of plastics u 10%919 - - - - - Other u 5%

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Dibuat 29 Oktober 2012Made 29 October 2012[2 SULIT KE.HT(96)669/19-8 SK.56; Perb. 0.9060/18 Jld.28 (SK.2) B: PN(PU2)337/XVII

DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAHMenteri Kewangan Kedua/Second Minister of Finance[Akan dibentangkan di Dewan Rakyat menurut subseksyen 6(2) Akta Eksais 1976][To be laid before the Dewan Rakyat pursuant to subsection 6(2) of the Excise Act 1976]