​           
<span class="ms-rteThemeForeColor-5-5">&#160;​&#160;</span><strong class="ms-rteThemeForeColor-5-5">A. &#160; &#160; &#160; &#160; &#160; &#160;<strong>Introduction and Concepts</strong></strong><strong> </strong>
<p>
</p>
<p>
</p>
<ol> 
   <strong></strong>
   <li>
      <strong></strong><strong>What is the excise duty</strong> </li>
   <p>A type of tax imposed on certain goods imported into or manufactured in Malaysia.</p>
   <p>
      <br/>
   </p>
   <p> 
      <strong></strong></p>
   <li>
      <strong> </strong>
      <strong>What goods are subject to excise duty?</strong>
      <p>
      </p>
   </li>
   <ul>
      <li>Liquor.</li>
      <li>Cigarettes, tobacco and tobacco products.</li>
      <li>Motor Vehicles.</li>
      <li>Playing cards (Playing Cards).</li>
      <li>Mahjong tiles.</li>
   </ul> 
   <br/> 
   <p>
   </p>
   <strong class="ms-rteThemeForeColor-5-5">B. &#160; &#160; &#160; &#160; ​&#160; &#160;&#160;</strong><strong class="ms-rteThemeForeColor-5-5">Licensing</strong> 
   <p>
   </p>
   <p> 
      <strong></strong></p>
   <li>​​​<strong>Manufacturing of which goods requires an excise license?</strong>
      <p>
      </p>
   </li>
   <ul>
      <li>Alcohol / Liquor / Todi</li>
      <li>Tobacco / Cigarette</li>
      <li>Vehicle / Playing Cards / Mahjong Tiles</li>
   </ul> 
   <br/>
   <p> 
      <strong></strong></p>
   <li>
      <strong> </strong>
      <strong>How do I apply for a license to manufacture and warehouse goods</strong>
      <p>
      </p>
      <p>Submit an application letter together with 2 copies of form JKED No.1 and supporting documents to the nearest customs office.</p>​ </li>
   <li>​ 
      <strong style="line-height: 1.6;">How to be certain that cigarettes sold are not contraband</strong></li>​ 
   <ul>
      <li>Imported Cigarettes have a tax label affixed to the box<br/></li>
      <li>Locally manufactured cigarette have a security ink mark printed (diamond) on box</li>
   </ul> 
   <br/>
   <p>
   </p>
   <li>​​ 
      <strong>How can  I make sure liquor bought  is not contraband?</strong> </li>
   <ul>
      <li>Imported liquor / locally manufactured liquor has tax label affixed to bottles / cans / containers</li>
      <li>Locally manufactured beer/stout has a security ink mark printed on bottle/can/container </li>
   </ul> 
   <br/> 
   <p>
   </p>
   <p> 
      <strong>
         <span class="ms-rteThemeForeColor-5-5">C. &#160; &#160; &#160; &#160; &#160; &#160;</span><strong class="ms-rteThemeForeColor-5-5">Payment</strong><strong><br/></strong></strong><strong></strong></p>
   <li>​ 
      <strong>How to clear goods from Port</strong>
      <p>
      </p>
   </li>
   <p>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. </p>
   <p>
      <br/>
   </p>
   <p>
   </p>
   <p> 
      <strong>
         <span class="ms-rteThemeForeColor-5-5">D. &#160; &#160; &#160; &#160; &#160; &#160;Movement of goods</span><br/></strong><strong></strong></p>
   <li>
      <strong>Moving goods from factory to warehouse or to other Free Zones</strong>
      <p>
      </p>
   </li>
   <p>Form Excise no.8 is to be submitted together with necessary documents before approval is given and movement authorised.</p>
   <p>
      <br/>
   </p>
   <p> 
      <strong></strong></p>
   <li>
      <strong> Moving goods from factory to Sabah/Sarawak</strong>
      <p>
      </p>
   </li>
   <p>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.</p>
   <p>
      <br/>
   </p>
   <p>
   </p>
   <p> 
      <strong class="ms-rteThemeForeColor-5-5">E. &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160;Facilities</strong> </p>
   <p> 
      <strong></strong></p>
   <li>
      <strong>What is the maximum period for deferred payment of excise duty</strong>
      <p>
      </p>
   </li>
   <p>4 years. </p>
   <p>​<br/></p>
   <p> 
      <strong>
         <span class="ms-rteThemeForeColor-5-5">F. &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Exemption</span><br/></strong><strong></strong></p>
   <li>
      <strong>Eligibility for excise duty exemption</strong>
      <p>
      </p>
   </li>
   <p>The list of eligible persons and goods can be found at 
      <span style="text-decoration: underline;">
         <a href="http://tariff.customs.gov.my/">http://tariff.customs.gov.my</a></span></p>
   <p>(Excise Duties (Exemption) Order 1977).</p> ​​​</ol>