Excise License

 

Excise License Application

Excise duty is levied on certain goods manufactured in Malaysia for domestic use. The list of these goods is printed in the Government Gazette and is called Excise Duty Order 1991 (P.U.(A)381/91). Anyone who manufactures in Malaysia any goods that is stated in the Excise Duty Order 1991 is required to apply for a license from the State Director of Customs where his / her / their factory is located or premise is situated using application form JKED No.1.

License payment to manufacture excise duty goods are as follows:-

To manufacture tobacco other than cigarette:

- Not exceeding 45 kg a month - RM 5.00 a year
- Exceeding 45 kg a month - RM 360.00 a year

To manufacture other goods with excise duty - RM 2,400 a year

Refund And Remission Of Duty

Refund of excise duty is allowed under Section 13 Excise Act 1976. Refund claim must be submitted by writing to the Director General of Customs within a period of one year from the date of payment. Remission of excise duty that has been paid on goods that have become a part or an ingredient for packaging of goods manufactured in Malaysia is permitted when ready, to be exported from Malaysia under Section 19 Excise Act 1976 subject to the terms under it.

Enquiry

For further information please call:

Royal Malaysian Customs Headquarters,
Internal Tax Division,
Level 4 South, No.3 Persiaran Perdana,
Ministry of Finance Complex,
Precinct 2,
Federal Government Administration Center,
62592 Putrajaya.
Tel.: (603) 8882 2288
Fax: (603) 8889 5869