Malaysia: Updated sales tax, excise duties and customs orders

Updated sales tax, excise duties and customs orders with an effective date of 1 June 2022

Updated sales tax, excise duties and customs orders with an effective date of 1 June 2022

The Ministry of Finance issued the following updated Sales Tax, Excise Duties and Customs (Amendment) Orders, all with an effective date of 1 June 2022:

Updated Sales Tax and Excise Duties Orders 2022

Updated Orders

Superseded Orders

Sales Tax (Rates of Tax) Order 2022

Sales Tax (Rates of Tax) Order 2018

Sales Tax (Goods Exempted from Tax) Order 2022

Sales Tax (Goods Exempted from Tax) Order 2018

Excise Duties (Motor Vehicles) (Payment) Order 2022

Excise Duties (Motor Vehicles) (Payment) Order 2017

Excise Duties (Labuan) Order 2022

Excise Duties (Labuan) Order 2020

Excise Duties (Langkawi) Order 2022

Excise Duties (Langkawi) Order 2020

Excise Duties (Pangkor) Order 2022

Excise Duties (Pangkor) Order 2019

Excise Duties (Tioman) Order 2022

Excise Duties (Tioman) Order 2004

Customs Amendment Orders 2022

  • Customs (Prohibition of Removal) (Amendment) Order 2022
  • Customs Duties (Labuan) (Amendment) Order 2022
  • Customs Duties (Langkawi) (Amendment) Order 2022
  • Customs Duties (Pangkor) (Amendment) Order 2022
  • Customs Duties (Tioman) (Amendment) Order 2022
  • Customs Duties (Exemption) 2017 (Amendment) (No. 3) Order 2022

FAQ relating to Customs Duties Order 2022

Separately, the Royal Malaysian Customs Department has issued a “frequently asked question” (FAQ) relating to Customs Duties Order 2022.

Read a June 2022 report prepared by the KPMG member firm in Malaysia 

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.