Excise

A. Introduction and Concepts

What is the excise duty

A type of tax imposed on certain goods imported into or manufactured in Malaysia.

What goods are subject to excise duty?

Liquor.
Cigarettes, tobacco and tobacco products.
Motor Vehicles.
Playing cards (Playing Cards).
Mahjong tiles.

B. Licensing

Manufacturing of which goods requires an excise license?

Alcohol / Liquor / Todi
Tobacco / Cigarette
Vehicle / Playing Cards / Mahjong Tiles

How do I apply for a license to manufacture and warehouse goods

Submit an application letter together with 2 copies of form JKED No.1 and supporting documents to the nearest customs office.
How to be certain that cigarettes sold are not contraband

Imported Cigarettes have a tax label affixed to the box
Locally manufactured cigarette have a security ink mark printed (diamond) on box

How can I make sure liquor bought is not contraband?

Imported liquor / locally manufactured liquor has tax label affixed to bottles / cans / containers
Locally manufactured beer/stout has a security ink mark printed on bottle/can/container

C. Payment

How to clear goods from Port

Goods have to be declared in customs import declaration Form No. 1 and the duty / tax assessed paid to the customs office where goods are released from customs control.

D. Movement of Goods

Moving goods from factory to warehouse or to other Free Zones

Form Excise no.8 is to be submitted together with necessary documents before approval is given and movement authorised.

Moving goods from factory to Sabah/Sarawak

Vehicles only – Submit Excise No. 8 and customs form no. 7 together with necessary documents for approval and authorization of movement.Bagi barangan am – Mengemukakan Borang Kastam 3 beserta dokumen sokongan untuk kelulusan.

E. Facilities

What is the maximum period for deferred payment of excise duty

4 years.

F. Exemption

Eligibility for excise duty exemption

The list of eligible persons and goods can be found at http://tariff.customs.gov.my

(Excise Duties (Exemption) Order 1977).

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	Page Content A. Introduction and Concepts What is the excise duty A type of tax imposed on certain goods imported into or manufactured in Malaysia. What goods are subject to excise duty? Liquor. Cigarettes, tobacco and tobacco products. Motor Vehicles. Playing cards (Playing Cards). Mahjong tiles. B. Licensing Manufacturing of which goods requires an excise license? Alcohol / Liquor / Todi Tobacco / Cigarette Vehicle / Playing Cards / Mahjong Tiles How do I apply for a license to manufacture and warehouse goods Submit an application letter together with 2 copies of form JKED No.1 and supporting documents to the nearest customs office. How to be certain that cigarettes sold are not contraband Imported Cigarettes have a tax label affixed to the box Locally manufactured cigarette have a security ink mark printed (diamond) on box How can I make sure liquor bought is not contraband? Imported liquor / locally manufactured liquor has tax label affixed to bottles / cans / containers Locally manufactured beer/stout has a security ink mark printed on bottle/can/container C. Payment How to clear goods from Port Goods have to be declared in customs import declaration Form No. 1 and the duty / tax assessed paid to the customs office where goods are released from customs control. D. Movement of Goods Moving goods from factory to warehouse or to other Free Zones Form Excise no.8 is to be submitted together with necessary documents before approval is given and movement authorised. Moving goods from factory to Sabah/Sarawak Vehicles only – Submit Excise No. 8 and customs form no. 7 together with necessary documents for approval and authorization of movement.Bagi barangan am – Mengemukakan Borang Kastam 3 beserta dokumen sokongan untuk kelulusan. E. Facilities What is the maximum period for deferred payment of excise duty 4 years. F. Exemption Eligibility for excise duty exemption The list of eligible persons and goods can be found at http://tariff.customs.gov.my (Excise Duties (Exemption) Order 1977).

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