muat turun power point slide

CUKAI BARANG DAN PERKHIDMATAN(GST)27 Julai 2015

Persidangan e-Pembayaran Sektor Awam 2015 anjuran Universiti Utama MalaysiaLangkawi, Kedah

KEMENTERIAN KEWANGAN

SKOP TAKLIMAT

1Kena

pa GST

?

5Pakej

Bantuan GST2

Konsep Asas

dan Strukt

ur GST

4Impak PelaksanaanG

ST2

3Status Pelaksanaan GST

KENAPA GST?

3

4

KELEMAHAN CUKAI JUALAN DAN CUKAI PERKHIDMATAN

Elemen cukai atas cukai Pindahan harga Tiada pelepasan cukai ke atas eksport

Self policing Kurang karenah birokrasi Sistem semakan bersilang Meningkatkan pematuhan cukai

KENAPA GST?

GST LEBIH EFEKTIF & EFISIEN

5

HASIL NEGARA

• Kurangkan kebergantungan kepada cukai pendapatan→ Cukai pendapatan adalah sensitif kepada perubahan ekonomi→ Cukai pendapatan menyumbang sebanyak 58% daripada hasil negara

• Kurangkan kebergantungan kepada hasil petroleum

SHADOW ECONOMY

• Peratusan shadow economy berbanding GDP adalah sebanyak 30% → GST menyediakan insentif untuk perniagaan keluar dan berdaftar

KENAPA GST?

KONSEP ASAS & STRUKTUR GST

6

Cukai Jualan(CJ dipungut di peringkat

pengilang dan import, Kadar berbeza 5%, 10% & spesifik)

Cukai Perkhidmatan(CP dipungut semasa

perkhidmatan disediakan, Threshold berbeza: 0 – RM3 mil &

Kadar berbeza: 6% & spesifik)

CUKAI BARANG DAN PERKHIDMATAN

(GST)• 1 kadar• 1 threshold

AKAN DIHAPUSKAN DAN DIGANTIKAN

DENGAN

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DARI SST KEPADA GST

NEGARA TAHUN PELAKSANAAN

KADAR SEMASA

(%)

Filipina 1988 12

Indonesia 1984 10

Vietnam 1999 10

Cambodia 1999 10

Laos 2009 10

Thailand 1992 7

Singapura 1994 7

MALAYSIA 2015 6

• Kadar GST di Malaysia adalah terendah di kalangan negara ASEAN

• Kadar terendah– 5%(Taiwan and Canada)

• Kadar tertinggi – 27%(Netherlands)

8

PERBANDINGAN KADAR SEMASA GST

9

STRUKTUR GST

• Kadar = 6% (satu kadar)

• Threshold = RM500,000 (peniaga di bawah threshold tidak perlu caj GST)

• Bekalan berkadar sifar

• Bekalan dikecualikan

• Barang makanan• Produk pertanian• Binatang ternakan &

daging• Makanan laut

• Bekalan elektrik 300 unit pertama (domestik)

• Bekalan air paip (domestik)• Barangan & perkhidmatan dieksport

• Pengangkutan awam (darat & air)

• Tol• Rumah kediaman

• Perkhidmatan pendidikan & kesihatan

• Tanah (umum)• Perkhidmatan kewangan

10

STRUKTUR GST

• Bekalan tidak dikenakan GST• Bekalan yang dibuat oleh

Kerajaan Pusat dan Kerajaan Negeri

• Bekalan yang dibuat oleh PBT & Badan Berkanun berkaitan fungsi pengawalseliaan dan penguatkuasaan

• Bekalan yang dibuat dalam atau antara Designated Area (Langkawi, Tioman & Labuan)

• Skim Pedagang Diluluskan (ATS)• Skim Pengilang Tol Diluluskan

(ATMS)• Skim Tukang Emas Diluluskan

(AJS)• Skim Penggudangan

• Skim Kadar Rata (FRS)• Skim Bayar Balik Pelancong

(TRS)• Pendaftaran Kumpulan• Usaha Sama

• Skim Khas

11

Struktur GST

Kadar 6% Terendah di ASEAN 7% (S’pura & Thailand) 10% (Indonesia,

Filipina, Kemboja, Laos & Vietnam)

Threshold = RM500,000(peniaga di bawah threshold tidak perlu caj GST)

Perkhidmatan Jabatan Kerajaan

Perkhidmatan PBT & Badan Berkanun*

Tidak dikenakan GST *perkhidmatan berkaitan

pengawalseliaan dan penguatkuasaan

Kadar 0%Barang makanan

beras, tepung gandum & sagu serta kacang dhal gula pasir & garam minyak masak (kelapa sawit, kelapa & kacang tanah) rempah ratus dan cencalok, budu, belacan susu bayi roti putih & wholemeal serbuk kopi dan teh mee kuning, kuetiau, laksa & bihun

Produk pertanian

padi buah-buahan sayuran segar & ulam-ulaman

Binatang ternakan & daging

lembu, kambing, kerbau, khinzir ayam & itik (termasuk telur ayam & itik)

Makanan laut

semua jenis termasuk ikan kering & ikan bilis

Utiliti bekalan air paip (domestik) bekalan elektrik 300 unit pertama (domestik)

Eksport barangan & perkhidmatan dieksport

Dikecualikan GST

Rel Bas

Pengangkutan Air

Teksi/Kereta Sewa

Tol (Termasuk Jambatan)

Rumah Kediaman

Tanah (Umum)

Kewangan (tertentu)

Pendidikan/Kesihatan

Lain-lain buku mewarna, latihan/rujukan, teks, kamus & kitab

agama surat khabar Ubat-ubatan Penting Nasional

SEMAKAN SEMULA DASAR

• Jemaah Menteri pada 4 Jun 2014 dan 13 Ogos 2014 telah bersetuju ke atas senarai tambahan barang yang akan dikenakan GST 0% Senarai tambahan digazetkan serentak dengan senarai asal melalui

Perintah Bekalan Berkadar Sifar • Ubat-Ubatan Penting Nasional • Buku dan surat khabar • Serbuk kopi dan teh• Roti putih dan wholemeal• Mi kuning, kuetiau, laksa dan bihun

• Jualan runcit petrol RON95, diesel, CNG dan LPG diberi pelepasan GST

• Layanan bekalan dikecualikan (exempt supply) ke atas maintenance fee bagi perumahan berstrata kos rendah dan sederhana rendah diperluaskan meliputi semua jenis perumahan berstrata

13

PEROLEHAN (INPUT)BEKALAN (OUTPUT)

KERAJAAN PERSEKUTUAN / NEGERI

• Seksyen 64 Akta GST 2014→ bekalan Kerajaan Persekutuan &

Negeri tidak termasuk dalam skop → GST tidak akan dikenakan ke atas

bekalan yang dibuat kecuali Jabatan tertentu

• Perintah GST (Pemakaian Kepada Kerajaan) 2014

→ JKR Perlis (air)→ JKR Sarawak (air)→ Jab. Air Negeri Sabah (air)→ Jab. Penyiaran Malaysia→ Jab. Penjara Malaysia→ Jab. Keretapi Negeri Sabah

• Perolehan barang→ Butiran 3, Perintah GST (Pelepasan)

2014→ diberi pelepasan (relief) kecuali

barang tertentu • petroleum• motokar import

→ TYT - Butiran 1 & 2 • semua barang kecuali

petroleum

• Perolehan perkhidmatan→ tiada pelepasan→ perlu membayar GST

• Pelepasan di bawah seksyen 56→ Bagi kontrak sedia ada → Sehingga 31.3.2017

14

PEROLEHAN (INPUT)BEKALAN (OUTPUT)

PIHAK BERKUASA TEMPATAN / BADAN BERKANUN

• Seksyen 64 Akta GST 2014→ GST tidak akan dikenakan ke

atas bekalan berkenaan fungsi pengawalseliaan & penguatkuasaan (R&E) sahaja

• Fungsi R&E→ kebenaran merancang→ pelesenan & permit→ pengenaan cukai, kompaun,

denda

• Bukan fungsi R&E→ sewaan→ bayaran letak kereta→ jualan barang

• Perolehan barang & perkhidmatan oleh PBT & Badan Berkanun

→ tiada pelepasan→ bayar dan tuntut sebagai kredit→ Peraturan 49, Peraturan-

Peraturan GST 2014

• Pelepasan kepada Universiti → pelepasan ke atas peralatan→ Butiran 4, Perintah GST

(Pelepasan) 2014

15

Perintah Pelepasan GST memperuntukan:– Perolehan oleh Yang Dipertuan Agong /Sultan/Raja/Yang

Dipertua Negeri diberi pelepasan ke atas semua barang kecuali petroleum

– Perolehan oleh Kerajaan Persekutuan dan Kerajaan Negeri diberi pelepasan ke atas semua barang kecuali petroleum dan kereta import

LAYANAN GST BAGI PEROLEHAN KERAJAAN

STATUS PELAKSANAAN GST

16

17

Perundangan • Akta Cukai Barang dan Perkhidmatan 2014 telah diwartakan pada 19 Jun 2014

• 3 Peraturan GST telah diwartakan pada 1 Julai 2014 Peraturan Am Peraturan Ketetapan Awal Peraturan Tribunal Rayuan GST

• 5 Perintah telah diwartakan pada 1 Julai 2014 Kadar Cukai Amaun Pembekalan Bercukai Pemakaian Kepada Kerajaan Pengenaan Cukai Bagi Pembekalan Berkenaan Dengan Kawasan Ditetapkan Fi Permohonan Ejen Cukai

• 3 Perintah telah diwartakan pada 13 Oktober 2014 Pembekalan Berkadar Sifar Pembekalan Dikecualikan Pelepasan (Relief)


18

Proses & Prosedur• Panduan GST telah diterbitkan sebagai panduan kepada peniaga• Panduan GST ini boleh dimuat turun dari portal GST gst.customs.gov.my• Telah dikemas kini berdasarkan kepada polisi dan perundangan terkini GST


Jenis Panduan Bilangan Yang Diterbitkan

Panduan Umum 1

Panduan Spesifik 16

Panduan Industri 55

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Senarai Barang Serbaneka (Sundry Goods)

• Diterbitkan oleh JKDM pada 2 Januari 2015• Buku ini mengandungi 1800 jenis barang

yang biasa dijual di kedai runcit• Langkah ini dapat memudahkan pengguna mengetahui status GST terhadap

sesuatu barang semasa pembuat pembelian• Buku ini juga telah dimuat naik di dalam Portal GST

Panduan Harga Pengguna (Shoppers’ Guide)• KPDNKK telah menerbitkan Panduan Harga Pengguna (Shoppers’ Guide) pada

1 Februari 2015• Dokumen ini dapat membantu pengguna membuat perbandingan harga sebelum

dan selepas GST Sebanyak 500 jenis barang telah dimasukkan ke dalam panduan harga

ini. • Panduan ini disediakan berdasarkan 6 wilayah (Tengah, Selatan, Utara, Timur,

Sabah dan Sarawak).


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Status Pendaftaran


JUMLAH ORANG BERDAFTAR GST MENGIKUT NEGERI

SEHINGGA 12 JULAI 2015

BIL NEGERI JUMLAH KESELURUHAN

1. WPKL 78,1682. SELANGOR 71,4233. JOHOR 49,7114. PULAU PINANG 27,5645. PERAK 26,5936. SARAWAK 25,4417. SABAH 20,8408. KLIA 19,5419. PAHANG 13,42210. KEDAH 13,18611. NEGERI SEMBILAN 11,95012. MELAKA 10,51213. KELANTAN 7,05714. TERENGGANU 6,45415. PERLIS 1,54916. LABUAN 759

JUMLAH 384,170

Manufacturing Number of Registrants

Total Registrants

Medium 3,155 45,347 Small 38,232

Micro 3,960Non-

Manufacturing Number of Registrants

Total Registrants

Medium 57,478 316,563Small 230,194

Micro 28,891Total SME 361,910

STATUS PENDAFTARAN SMESEHINGGA 12 JULAI 2015

92% PERNIAGAAN BERDAFTAR GST

21


ORANG BERDAFTAR GST MENGIKUT SEKTOR SEHINGGA 12 JULAI 2015

BIL SEKTOR JUMLAH ORANG BERDAFTAR

1. Agriculture, Forestry and Fishing 11,4252. Mining, Quarrying and Petroleum 2,5383. Manufacturing 41,9434. Electricity, Gas, Steam and Air Conditioning Supply 1,125

5. Water Supply; Sewerage, Waste Management and Remediation Activities 2,615

6. Property and Construction 79,8047. Wholesale and Retail Trade 149,8628. Automotive 13,6269. Transportation and Storage 14,226

10. Accommodation, Services Activities and Hospitality 16,37711. Information and Communication 11,84012. Financial and Insurance / Takaful Activities 4,82813. Professional, Scientific and Technical Activities 24,966

14. Club, Society, NGO’S and Similar Organisation & Local Authority 1,976

15. Education 1,61116. Health 3,505

17. Gaming including sports activities and amusement and recreation activities 1,903

JUMLAH 384,170

STATISTIK OPS CATUT

BIL PERKARA JUMLAH

1 JUMLAH PEMERIKSAAN 1,310,503

2 OPERASI BERSEPADU JKDM (1/4/2015) 235

3 NOTIS SEK.21 AKHAP 2011 1,835

4 JUMLAH KESELURUHAN KES 4,818

5 JUMLAH RAMPASAN (RM) 901,952

6 JUMLAH KOMPAUN (RM) 638,436

BIL PERKARA JUMLAH KES1 Sek 14(1) AKHAP 2011 53

2 Sek 21(5) AKHAP 2011 31

3 Sec 53A AKHAP 2011 3

4 Dituduh/ belum selesai 3

5 Daftar di mahkamah 0

6 Kes sabit di mahkamah8

Sek 14(1) 4

Sek 21(5) 4

Jumlah denda RM298,000.00

7 Kes dikompaun9

Sek 14(1) 6

Sek 21(5) 3

Jumlah kompaunRM 95,000

8 Kes dalam siasatan 51

9 NFA 16

STATISTIK DATA 15/1/2015 HINGGA 12/7/2015Sumber : KPDNKK

STATUS KES (AKHAP 2011)

1 Januari 2015 hingga 12 Julai 2015Sumber: KPDNKK

IMPAK PELAKSANAAN GST

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IMPAK KEPADA INDEKS HARGA PENGGUNA (IHP)Makanan di luar rumah 2.27%

Makanan dan minuman bukan alkohol 0.63%

Minuman alkohol dan tembakau 3.53%

Pakaian dan kasut -0.46%Perumahan, air, elektrik, gas dan bahan api lain 1.05%

Hiasan, perkakasan dan penyelenggaraan isi rumah -1.37%

Kesihatan 0.13%Pengangkutan 0.52%Komunikasi -0.74%

Perkhidmatan rekreasi dan kebudayaan 2.22%

Pendidikan 1.0%Restoran dan hotel 2.65%

Pelbagai barang dan perkhidmatan 2.58%

Purata 1.08%24


IMPAK KEPADA INDEKS HARGA PENGGUNA (IHP)

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INDEKS HARGA PENGGUNA MALAYSIA, JAN-MEI 2015

JAN FEB MAC APR MEI0.0

0.5

1.0

1.5

2.0

2.5

1.0

0.1

0.9

1.8

2.1

BULAN

IHP

IHP 2014 2015

(Jan – Mei)

3.2 1.2

2013 2014 2015

Actual Amended Budget

REVENUE 213,370 225,094 235,219 Direct Tax 120,523 133,148 135,646

Indirect Tax 35,429 38,622 47,731

Non Tax Revenue 57,418 53,324 51,842

OPERATING EXPENDITURE 211,270 221,112 223,440

CURRENT ACCOUNT SURPLUS 2,100 3,982 11,779

DEVELOPMENT EXPENDITURE 42,210 42,222 48,500 1

(Loan Repayment) (1,526) (949) (1,000)

OVERALL DEFICIT -38,584 -37,291 -35,721 % GDP -3.9 -3.5 -3.0 Debt to GDP(%) 54.7 54.1 53.1

FEDERAL GOVERNMENT FINANCIAL POSITION, 2013 – 2015 (RM Billion)

Note: Estimates Before Oil Prices Change1 Not including RM2 billion Contingency Reserve

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IMPAK KEPADA JABATAN KERAJAAN PERSEKUTUAN / NEGERI

27


Semakan Kontrak Sedia

Anggaran Implikasi GST

Semakan Semula

Pengeluaran COGSTR

Menyimpan Rekod

PAKEJ BANTUAN GST

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PAKEJ BANTUAN GST

Bantuan tunai sebanyak RM300 secara one-off kepada penerima BR1M

Kadar cukai pendapatan individu diturunkan diantara 1% dan 3% bagi semua kumpulan pendapatan bercuka

Kumpulan pendapatan bercukai tertinggi dinaikkan kepada RM400,000 daripada RM100,000 sekarang Kadar cukai pendapatan maksimum 26% pula dikurangkan kepada 24%,

24.5% dan 25%

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PENGGUNA

30

PAKEJ BANTUAN CUKAI

Pendapatan Bercukai (RM)

Sebelum TT2015 Selepas TT2015 Penjimatan Kadar Cukai

(%)

Cukai Tanpa Rebat(RM)

Cukai Dibayar

(RM)

Kadar Cukai

(%)

Cukai Tanpa Rebat (RM)

Cukai DiBayar

(RM)(RM) (%)

1 – 5,000 0 0 0 0 0 * 0 0 * 0 - -

5,001 – 20,000 2 300 1 150 300 * 0 150 * 0 - -

20,001 – 35,000 6 900 5 750 1,200 * 800 900 * 500 300 37.5

35,001 – 50,000 11 1,650 10 1,500 2,850 2,850 2,400 2,400 450 15.8

50,001 – 70,000 19 3,800 16 3,200 6,650 6,650 5,600 5,600 1,050 15.8

70,001 – 100,000 24 7,200 21 6,300 13,850 13,850 11,900 11,900 1,950 14.1

100,001 – 250,000 26 39,000 24 36,000 52,850 52,850 47,900 47,900 4,950 9.4

250,001 – 400,000 26 39,000 24.5 36,750 91,850 91,850 84,650 84,650 7,200 7.8

Melebihi 400,000 26 25

PAKEJ BANTUAN GST

Kadar cukai pendapatan syarikat dikurangkan sebanyak 1% daripada 25% kepada 24%

Kadar cukai Perusahaan Kecil & Sederhana (PKS) yang mana kadar cukai untuk pendapatan bercukai RM500,000 yang pertama akan diturunkan kepada 19% daripada 20%

Kadar cukai pendapatan bagi koperasi diturunkan 1% dan 2% bagi pendapatan bercukai melebihi RM150,000 Kadar cukai pendapatan maksimum juga dikurangkan daripada 25% kepada 24%

Yuran kesetiausahaan dan pemfailan cukai diberi potongan cukai Yuran kesetiausahaan – sehingga RM5,000 Yuran pemfailan cukai – sehingga RM10,000

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PENIAGA

PAKEJ BANTUAN GST

Perbelanjaan pembelian peralatan dan perisian ICT diberi Elaun Modal Dipercepatkan

Perbelanjaan ke atas kos latihan perakaunan dan ICT berkaitan GST diberi potongan tambahan

Perisian perakaunan bersubsidi kepada PKS

Geran latihan kepada peniaga

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PENIAGA

KESIMPULAN

33

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KESIMPULAN

Faedah pelaksanaan GST: Hasil cukai yang lebih tinggi Merancakkan pembangunan negara Meningkatkan daya saing eksport dan sektor pelancongan Melindungi rakyat yang berpendapatan rendah Harga lebih telus Mengurangkan kos menjalankan perniagaan

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TERIMA KASIH

KEMENTERIAN KEWANGAN MALAYSIA

Exempt Supply

Exempt Supply

• Citation and commencementThis order may be cited as the Goods and Services Tax

(Exempt Supply) Order 2014.This Order comes into operation on 15 September 2014.

• Definition of Exempt SupplyThe supply of goods as specified in the First Schedule and

the supply of services as specified in the Second Schedule are determined as exempt supplies.

First Schedule(Supply of Goods Determined As An Exempt Supply)

Categories Items

1 Land Agriculture purposes does not include land being used for hunting and fishing activities.

2 Building or premises Residential purposes that intended to be use.

3 Precious Metal

Goldis in the form of a bar, an ingot or a wafer;is of a purity of at least 99.5%; andpossesses investment characteristics.Silveris in the form of a bar, an ingot or a wafer;is of a purity of at least 99.9%; andpossesses investment characteristics.Platinumis in the form of a bar, an ingot or a wafer;is of a purity of at least 99%; andpossesses investment characteristics.Gold, silver and platinum coins which is or was legal tender in its country of origin.

Categories Items

1. Financial Services

Operation of any current, fixed deposit or savings account; Provision of any loan, advance or credit, or other similar facility; Provision of any facility of installment credit finance in a hire-

purchase or other similar facility; Transfer of ownership of any note or order for payment; Exchange of currency or the transfer of ownership of any

derivative relating to the exchange of currency; Transfer of ownership of any right or derivative relating to an

obligation to pay interest or similar charge; Holding of bonds, debentures, notes or other similar instruments; Transfer of ownership of any securities or derivatives relating to

securities; Transfer of ownership of futures contract or transfer of ownership

of derivatives relating to commodities; Issue, holding or redemption of any unit or other similar

instruments under a trust fund; Provision of any life insurance or life reinsurance; and Provisions relating to financial services to any transaction

conducted in accordance with the principles of Syariah.

Second Schedule(Supply of Goods Determined As An Exempt Supply)

Categories Items2. The educational and related

educational services• Private child care and pre-school, primary and

secondary school education• Islamic religious school • tertiary education • Food and drinks supplied by a canteen operator in a

government or government aided school• course materials• examination services• transportation of student• excursions or field trips

3. The child care services provided by any child care centre

• part-time or day-to-day basis on child care

4. The healthcare services • medical, dental, nursing, midwifery, allied health , pharmacy and ambulance services provided

• accommodation • screening , diagnosis, or treatment of persons • preventive or promotive health purposes• service provided by any healthcare para-professional• food services provided to patient • mortuary services


Categories Items

5. Transportation services • Passenger transportation (Bus, taxi and train)• ship or vessel licensed as passenger craft

6. Tolled highway • The grant of any right to use a tolled highway on public road.

7. Funeral, burial and cremation services

• Any supply of services in a package in relation to ceremonial and tribute, disposition of the remains or memorialization.

• Pre-need funeral plan program and for the purpose of this item


Exempt Supply

Zero Rated SupplyCitation and commencement

This order may be cited as the Goods and Services Tax (Zero-Rated Supply) Order 2014

This Order comes into operation on 15 September 2014.

Definition of Zero Rated Supply

i. A zero-rated supply is any supply of goods as determined in the First Schedule and

supply of services as determined in the Second Schedule.

ii. If any question arises as to whether any particular supply of goods or services is or not

included in the First Schedule or Second Schedule, such question shall be decided by the

Minister whose decision shall be final.

Rules for the interpretation of the First Schedule• The classification of goods specified in the First Schedule shall comply with the rules of

interpretation in the Customs Duties Order 2012 [P. U. (A) 275/2012].

FIRST SCHEDULESUPPLY OF GOODS DETERMINED AS ZERO-RATED SUPPLY

1. Goods of any of the descriptions as in Appendix A of this Order.

2. Medicaments and medical gases in the National Essential Medicines List issued by the Ministry of Health and approved by the Minister and put up in measured doses or in forms of packaging for retail sale.

3. Goods supplied to a designated area from Malaysia other than a designated area.

4. Goods for use as stores on a voyage or flight to or from a place outside Malaysia or as merchandise for sale by retail to persons carried on such a voyage or flight to or from a place outside Malaysia in a ship or aircraft.

5. Goods for use as ship spares on a voyage or flight to or from a place outside Malaysia

Zero-Rated Supply

6. i) The supply of treated water under the Water Services Industry Act 2006

[Act 655] by licensee licensed by the National Water Services Commission

to domestic consumer irrespective of minimum or non usage.

ii) The supply of treated water excludes distilled water, de-ionised water,

oxygenised water and mineral water.

7. The supply of the first 300 units of electricity to a domestic household

irrespective of minimum or non-usage for a minimum period of twenty eight

days per billing cycle.

8. The supply of raw materials and components made to a person who belongs

in a country other than Malaysia for the treatment and processing of goods by

a taxable person who is approved under the Approved Toll Manufacturer

Scheme.

Cont…

Second Schedule(Supply of Goods Determined As An Zero-rated Supply)

Categories Items

1. The following services which its supply directly benefit a person wholly in his business capacity (and not in his private or personal capacity)

• ship and aircraft handling services in the port or airport;

• navigation services supplied in relation to a ship or aircraft supplied in a

port or airport;

• salvage services supplied in relation to a ship or aircraft;

• repair, maintenance and installation services supplied in relation to a

ship or aircraft including parts incorporated;

• surveying or classification services supplied in relation to a ship or

aircraft; or

• brokerage and agency services supplied in relation to a ship or aircraft.

2. Handling services • stevedoring and porterage;

• loading, unloading, reloading, stowing, securing and shifting cargo for

the use of cranes and weighing machines;

3. Transport services in relation to passengers or goods

• from a place outside Malaysia to another place outside Malaysia

• from the last exit point in Malaysia to any place in other country;

• from a place outside Malaysia to the first entry point in Malaysia.

Appendix A

Categories Details

1. Basic food items • rice, flour, sago, dhal• sugar and salt• cooking oil (coconut, palm and groundnut)• spices• infant milk• yellow mee, kuey teow, laksa and beehoon• white and whole meal bread

2. Agriculture products

• paddy• fresh vegetables - potatoes, spinach, mushroom,

beans, peas• all types of fruits whether local or imported

Local fruits Imported fruits

Bananas, manggoes, melon, durian, Tropical fruits

Kiwi, strawberries, apples, pears

Categories Details3. Poultry and meat • cow, mutton,

buffalo and swine - Pure –bred

breeding animals - Tongues, Livers

• chicken and duck including eggs

- Carcasses and half- carcasses - Other cuts with bone in - Boneless

4. Seafood's • salted fish and anchovies - Livers and roes - Eels

5. Utilities • Water supply (domestic)• First 300 unit of electrical band supply (domestic)

6. National Essentials Medicine

• Covered 320 chemical entities • Consist almost 2,9000 medicine brands

7. Books • Children coloring books• Exercise and reference books• Text books• Dictionary • religious text• Newspaper

Appendix A

Relief OrderPerson Goods

1. The Yang di-Pertuan Agong • All goods excluding petroleum

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 excluding petroleum

3. Federal or State Government Department • All goods excluding petroleum and imported motor cars

4. a)Private educational institution b)Secondary schools registered under the Majlis Amanah Rakyat Act 1966 [Act 489 c)Private higher educational institution registered under the Private Higher Educational Institutions

• Multimedia equipment directly used as a teaching aid.

• Equipment for science and linguistic laboratory.

• Tools and equipment for vocational studies.

• Chemicals, solution and gas for the use in science laboratory.


5. Private hospital established under the Private Healthcare Facilities and Services

• Medical Equipment

6. Private charitable entity for persons with disabilities

• Artificial limbs• Wheelchair• Electrically/mechanically

adjustable bed designed for handicapped

• Braille embossers• Pick-up sticks

• Text telephone for the dumb

• Whistling cup for blind people

• White canes for blind people

• Specialize footwear• Hearing Aid• Low vision aid

7. Private charitable entity • Goods excluding motor vehicles and petroleum

8. Foreign travel writers and journalists

• Equipment normally used by travel writer and journalist

Person Goods

9. Foreign national and any Malaysian holding permanent resident (PR) status or valid working permit of any foreign country

• One motor vehicle of any description or one motor cycle

10 Goods excluding motor vehicles and petroleum

• Wine, spirit beer or malt liquor not exceeding 1 liter in all• Tobacco not exceeding 225 grams (equivalent to 200

cigarettes)• Wearing apparels not exceeding 3 pieces• Footwear not exceeding one pair• Food preparation to a total value not exceeding RM 75.00• Portable electrically or battery operated appliances for

personal care and hygiene not exceeding 1 unit each• All other goods (including souvenirs and gift) other than (i)

and (ii) of this column to a total value not exceeding RM 400.00

• In respect of goods from Langkawi, Labuan or Tioman, all other goods (including souvenirs and gifts) other than (i) and (ii) of this column to a total value not exceeding RM 500.00

Relief Order


11. Any person entering Malaysia

• Used portable articles other than household effects

12. The driver/rider • One motor vehicle of any description or one motor cycle registered in and transported from Labuan or Langkawi and subsequently returned to Labuan or Langkawi

13. Any person • Goods from principal customs area sent to designated area for repair or reprocessing and subsequently returned to principal customs area

14. The importer • Goods imported into principal customs area for repair and subsequently re-exported

15. The importer • Goods exported and subsequently re-imported for repair or reprocessing.

16. Any public body • Goods taken as sample for regulatory and enforcement purposes.

17. The importer • Production samples.

18. The importer • Pallets and empty containers including bottles, drums, flexi-bags and cylinders exported and subsequently re-imported

Relief Order

Person Goods

19. The importer • Pallets and empty containers including bottles, drums, flexi-bags cylinders imported for the purpose of refilling with the goods and subsequently re-exported.

20. The importer • Filled containers including bottles, drums, flexi-bags, and cylinders, on their second and subsequent importation in the case of foreign manufactured containers, imported with their contents intended for local use and subsequently re-exported empty.

21. Any person importing goods using air courier services

• All goods excluding cigarette, tobacco and intoxicating liquor

22. The importer • All goods in transit

23. Any Person • Personal and household effect excluding motor vehicles

24. Any Person • Coffin inclusive of human corpses, human remains, human bones, or urn containing cremated human ashes.


25. Persons entitled to diplomatic privileges under the Diplomatic Ordinance 1949 and Diplomatic Privileges (Vienna Convention) Act 1966 [Act 636] respectively

• Goods excluding petroleum

26. (a) The Malaysia- Thailand Joint Authority (MTJA)

(b) The joint operating company (JOC) and the ventures of the production

sharing contract signed with MTJA

• Goods under the Joint Development Area (JDA) Master Exemption List which will be used directly in the JDA

27. Any person • Crude petroleum and condensates falling under heading 27.09 and raw gas falling under heading 27.11 of the prevailing Customs Duties Order

28. Any person • Supplies made in a fund raising event

Relief Order

Person Goods29. Developer or land owner • Supply of land by the developer or

land owner to the government, local authority or any other person in compliance of the requirement by the Government or local authority for the purpose of providing public amenities and public utilities for no consideration or for a nominal value

30. Duty free shop licensed under the Customs Act 1967

• All goods supplied at a duty free shop

31. Any person • Goods and services supplied within Joint Development Area (JDA)

Relief Order

Person Goods

32. a)The Malaysia-Thailand Joint Authority (MTJA)

b)The joint operating company (JOC) and the

venturers of the production sharing contract signed

with MTJA

• Goods not under the

Joint Development Area

(JDA)

• Master Exemption List

which will be used

directly in the JDA

33. Public higher educational institution registered under the Education Act 1996, Universities and University Colleges Act 1971 [Act 30] and Universiti Teknologi MARA Act 1976 [Act 173]

• Equipment and materials

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