Wednesday, October 01, 2014
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Excise

FAQ - Internal Tax

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Excise

A. Introduction and Concepts 

1. What is the excise duty

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

2. What goods are subject to excise duty?

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

 

B. Licensing

3. Manufacturing of which goods requires an excise license?

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

4. 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.

5. 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

 

6. 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

7.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

8. 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.

9. 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 

10. What is the maximum period for deferred payment of excise duty

4 years. 

F. Exemption

11. 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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