Import Duty and Sales Tax Exemption on KN95 Face Mask
Please be informed that Royal Malaysian Customs Department (Customs) issued an announcement that the Minister of Finance (MOF) had in accordance with the provisions under section 14 (2) of the Customs Act 1967 and section 35 (3) (a) of the Sales Tax Act 2018, agreed to exempt the import duty and sales tax on the face mask product, with effect from 1 July 2020 until such date to be determined by the MOF.
Further to the announcement by Royal Malaysian Customs Department (Customs) relating to the penalty payments of the following taxes/levies, the Royal Malaysian Customs Department (Customs) has made a further revision whereby all penalty payments received by 30 June 2020 (instead of the earlier due date of 31 May 2020) will be fully remitted:
1. Sales Tax or Service Tax via Statement SST-02
2. Import Service Tax via Form SST-02A
3. Tourism Tax via Statement TTx-03
4. Departure Levy via Statement DL-02
Taxable Period |
Due Date for Submission of |
Tax Payment Received |
29 Feb 2020 |
31 Mac 2020 |
Fully remitted |
31 Mac 2020 |
30 Apr 2020 |
Fully remitted |
30 Apr 2020 |
31 May 2020 |
Fully remitted |
In addition, no legal action will be taken by the Customs for any late filing of a Statement for the affected taxable period.
Operation and Services during the Extension of the Movement Control Order
Please be informed that Royal Malaysian Customs Department ( Customs ), in line with the extension of Movement Control Order, has made the decision that the penalty payments, relating to the following taxes/levies, received before 13 May 2020 will be fully remitted:
1. Sales Tax or Service Tax via Statement SST-02
2. Import Service Tax via Form SST-02A
3. Tourism Tax via Statement TTx-03
4. Departure Levy via Statement DL-02.
Please click here for further details.
Exemption on Import Duty, Excise Duty and Sales Tax for Raw Materials to Manufacturer of Hand Sanitiser
We are pleased to inform that Royal Malaysian Customs Department (Customs) has, on 30 March 2020, issued a Media Release providing flexibility to hand sanitiser manufacturers to obtain exemption for import duty, excise duty and sales tax for using raw materials comprised the undenatured ethyl alcohol and denatured ethyl alcohol.
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FAQs No. 2/2020 Relating to the Movement Control Order
Royal Malaysian Customs Department ( Customs ) has, on 26 March 2020, issued the Frequently Asked Questions (FAQs) No. 2/2020 in relation to the extension of the Movement Control Order implemented by the Government.
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Operation and Services during the Extension of the Movement Control Order
Royal Malaysian Customs Department (Customs), has on 25 March 2020, issued a circular in relation to the period for the submission of any return and payment due by 31 March 2020 be extended to 30 April 2020, in line with the announcement made by the Prime Minister on the extension of the Movement Control Order to 14 April 2020.
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Circular on Import Duty and Sales Tax Exemption
The Royal Malaysian Customs Department ( Customs ) has on 24 March 2020, issued a circular on Import Duty and Sales Tax Exemption for Medical, Laboratories, Personal Protective Equipment (PPE) and Consumables for handling COVID-19 donated to the Health Ministry.
Please click here for further details