Guide On Imposition of Levy On Goods Vehicle Ply Between Malaysia & Singapura

 

Levy on goods vehicle is a fee imposed on vehicle and lorry carrying goods from Malaysia to Singapore and vice-versa under the provision of Goods Vehicle Levy Act 1983. The relevant regulations and orders are as follows:

• Goods Vehicle Levy Regulation 1983.
• Goods Vehicle Levy (Exemption) Order 1983.
• Goods Vehicle Levy (Amount) Order 1995.

Categories of goods vehicle subject to levy:

• Goods vehicle leaving Malaysia, whether laden or empty.
• Goods vehicle entering Malaysia, laden.

The amount of goods vehicle levy chargeable and leviable as stipulated under the Goods Vehicle Levy (Amount) Order 1995 is as follows:

• For goods vehicles leaving Malaysia whether laden or empty shall be two hundred ringgit (RM 200); and
• For goods vehicles entering Malaysia, laden, shall be one hundred ringgit (RM100).

Goods vehicles so prescribed in schedule I, Goods Vehicle Levy (Exemption) Order 1983 fully laden exclusively with any one or combination of the construction material prescribed in schedule IV, in the same Order, leaving Malaysia for Singapore shall be exempted from 50 % of the goods vehicle levy chargeable and leviable.

Goods Vehicle Exempted From Payment of Levy

• Goods vehicles, leaving Malaysia, fully laden exclusively with any one or a combination of the goods prescribed in Schedule II;
• Goods vehicles when used for the purpose of a funeral;
• Goods vehicles within the scope of the “Memorandum of Understanding Between the Government of Malaysia And The Government of The Royal Kingdom of Thailand On The Movement in Transit of Perishable Goods By Road From Thailand Through Malaysia to Singapore” dated the 24th November 1979.
• Goods vehicles registered in the name of the Johore Area rehabilitation organization;
• Goods vihicles, unladen, as prescribed in Schedule III entering into Singapore for the purpose of returning fully laden with cement belonging to Kedah Cement Sendirian Berhad;
• Goods vehicles, whether fully laden or unladen, leaving Malaysia for Thailand or entering Malaysia from Thailand;
• Goods vehicles transporting laden or unladen International Standard Organisation (ISO) containers from Tanjung Pelepas Port, Johore Bahru, Johore leaving Malaysia and entering Singapore via Sultan Abu Bakar Complex, Tanjung Kupang Johore Bahru, Johore;
• Goods vehicles transporting laden ISO containers entering Malaysia from Singapore Via Sultan Abu Bakar Complex, Tanjung Kupang, Johore Bahru, Johore en route to Tanjung Kupang Pelepas Port, Johore Bahru, Johore for export; and
• The vehicle referred to in item (h) leaving Malaysia for Singapore without any container.

Payment of Levy

• Method of Payment

Payment can be made by means of cash or cheque payable to the State Director of Customs.

• Place of Payment

Goods vehicle levy shall be paid at following places:

• Bangunan Sultan Iskandar, Johor Bahru, Johor
• Pejabat Kastam Kompleks Sultan Abu Bakar, Tanjung Kupang, Johor

Application For Levy Exemption

Application must be submitted to the following address:

​Ketua Setiausaha Perbendaharaan Kementerian Kewangan​​ Bahagian Analisa Cukai Kompleks Kementerian Kewangan No.5, Persiaran Perdan​​a Presint 2 Pusat Pentadbiran Kerajaan Persekutuan 62592 PUTRAJAYA.​​

Schedule II, Goods Vehicle Levy (Exemption) Order 1983

• Live animals excluding horses
• Poultry (live or dead)
• Meat and edible offals
• Fish including livers and roes thereof, crustaceans and molluscs (live or dead)
• Eggs
• Vegetables including edible roots and tubers
• Fresh fruits
• Coconuts
• Turf grass
• Banana leaves
• Palm leaves
• Fruit plants
• Flower plants including buds, fresh flowers and cut flowers
• Fresh milk
• Fruit preserves which are suitable for immediate consumption
• All types of fern leaves
• Foods such as fish crackers, rempeyek, tumpi, opak-opak, banana chips, tapioca chips, bread, mee, kueh-teow and dried bean curd.
• Betel leaves
• Pandan leaves
• Sugar cane
• Fresh coconut milk
• Tempe leaves
• Empty ketupat sachet made from pandan leaves
• Fresh leaves such as:
  • Cordyline
  • Rahpis
  • Cycas
  • Racaena
  • Croton
  • Frarigan
  • Haleconia
  • Sago
• Ice crystals
• Yogurt and sour cream
• Fish balls
• Otak-otak and egg tofu

Schedule III, Goods Vehicle Levy (Exemption) Order 1983

​ DARMAH ENTERPRISE SDN. BHD JAV 6799 JBW 9839 JBV 5491 BY 244 JAK 9952 BBS 6267 JAJ 5220 WW 8901 WS 1194 WX 6128 WT 5184 JAL 118 JAX 1719 DG 3799 JAK 5188 JBT 6355 JAE 9159 JBW 5763 AAK 4375 TF 3488 WV 4002 JAH 5440 JAH 8717 BCF 3704​ WAC 5985 TD 6878 JBY 1980 WBU 2438	​ SAN HAI TRADING & TRANSPORT CO. SDN. BHD JAE 8172 WAA 5833 JBR 7533 JBW 253 JAF 5704 JAQ 7486 JAK 4407 JP 685 JV 2416 JAG 6023 JAC 9189 JAD 4230 JAX 9558 JBR 3328 JAK 3328 JR 3671 JAB 8985 JAJ 2500 JW 4891 NH 1077 BAR 7015 JAG 6020
​ RODAK SAKTI SDN. BHD. WAX 182 JAR 7268 BBV 8151 WAV 2797	​ BINA ANGKUT SDN. BHD. WBT 9276 WBU 1104
​ YINSON TRADING & TRANSPORT (M) SDN. BHD. WE 856 MQ 4014 WBL 3519 WC 6696 AAL 3476 JAG 3903 JAM 3268 JK 5825 PS 4455 JW 5367 JV 6287 WA 3590 JAX 6286 JBB 2011	​ KEOW HOE TRADING & TRANSPORT SERVICES JBV 5529 JJ 37 MF 7842 JAW 9676 DG 9677 JBW 5549 WV 2669 JAN 1915 JAW 5986 WAA 1196 JBY 6684 JQ 7318 JAG 3843
​ SSANGYONG CEMENT (SINGAPORE) LIMITED XA 3031 B XA 3032 Z XA 4983 Y XA 3336 Y XA 2498 U	​ MASAI UNION TRADING WX 3604 CN 9668 BBH 8575 NP 3562 NV 4705 JAE 4675

Schedule IV, Goods Vehicle Levy (Exemption) Order 1983

Construction materials:

• Hollow bricks
• Granite
• Concrete roofing tiles
• Wire rod of iron or steel
• Bars and rods (excluding wire rod) nor further worked than hot-rolled or extruded
• Galvanised iron or steel wire whether or not coated but not insulated
• BRC mesh of iron or steel wire
• Iron and steel casting in the rough state
• Angles, shapes and sections, of iron or steel
• Reinforced concrete pipes with fittings such as spigots and socket joints, rebate joints and butt joints with and without collars
• Reinforced concrete culverts and lids with fittings such as butt joints and rebate joints
• Pretensioned spun concrete pipes and piles
• Cement
• Ceramic floor, wall and roofing tiles
• Segmental precast reinforced concrete linings for bored tunnels (Tunnel Lining Segments)
• Precast building components e.g slab staircase, façade fall, etc
• Reinforced concrete square piles
• Precast concrete manholes
• Prestressed concrete beams and box girders
• Concrete railway sleepers
• Concrete paving blocks
• Prestressed spun concrete poles
• Precast concrete coastal erosion slabs
• Precast segment for CT06 (tunnel lining)
• Deep tunnel sewerage segment
• Cable dark tunnel segment
• Large diameter pipe

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