WARTA KERAJAAN PERSEKUTUAN
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1 WARTA KERAJAAN PERSEKUTUAN 30 Oktober 2012 P.U. (A) 350 PERINTAH DUTI EKSAIS 2012 DISIARKAN OLEH/ JABATAN PEGUAM NEGARA/
2 AKTA EKSAIS 1976 PERINTAH DUTI EKSAIS 2012 PADA menjalankan kuasa yang diberikan oleh subseksyen 6(1) Akta Eksais 1976 [ ], Menteri membuat perintah yang berikut: 1. (1) Perintah ini bolehlah dinamakan. (2) Perintah ini mula berkuat kuasa pada 31 Oktober Duti eksais hendaklah dilevi ke atas dan dibayar oleh pengilang atau pengimport berkenaan dengan barang-barang yang dikilangkan di Malaysia atau diimport ke dalam Malaysia yang disenaraikan dalam ruang (2) Jadual pada kadar penuh yang dinyatakan dalam ruang (4) Jadual. 3. Melainkan jika dinyatakan selainnya, kadar yang dikenakan di bawah perenggan 2 ialah (1) jika kadar duti yang dilevi itu dinyatakan mengikut kiraan peratusan, peratusan nilai barang-barang itu; dan (2) jika kadar duti itu dinyatakan mengikut kiraan sejumlah wang, jumlah wang yang dinyatakan, dan kadar itu hendaklah dibayar atas setiap satu unit yang dinyatakan dalam ruang (3) Jadual. 4. Pentafsiran Jadual kepada Perintah ini hendaklah tertakluk kepada prinsipprinsip dalam Perintah Duti Kastam 2012 []. 2
3 5. Singkatan dan simbol yang digunakan dalam Jadual kepada Perintah ini hendaklah mempunyai erti sebagaimana yang ditunjukkan dalam Senarai Singkatan dan Simbol dalam Perintah Duti Kastam Perintah Duti Eksais 2004 [ ] dibatalkan. 3
4 EXCISE ACT 1976 EXCISE DUTIES ORDER 2012 IN exercise of the powers conferred by subsection 6(1) of the Excise Act 1976 [ ], the Minister makes the following order: 1. (1) This order may be cited as the. (2) This Order comes into operation on 31 October Excise duties shall be levied on and paid by the manufacturer or importer in respect of goods manufactured in Malaysia or imported into Malaysia listed in column (2) of the Schedule at the full rates specified in column (4). 3. Unless otherwise specified, the rates levied under paragraph 2 shall (1) where the rate of duty levied is expressed as a percentage, be that percentage of the value of the goods; and (2) where the rate of duty is expressed as a sum of money, be the sum specified, and such rate shall be paid upon each unit specified in column (3) of the Schedule. 4. Interpretation of the Schedule to this Order shall be governed by the principles in the Customs Duties Order 2012 []. 4
5 5. The abbreviations and symbols used in the Schedules to this Order shall have the meaning as shown in the List of Abbrevations and Symbols in the Customs Duties Order The Excise Duties Order 2004 [ ] is revoked. 5
6 Jadual/ Not exceeding 5.8% vol RM7.40 and 15% Other RM7.40 and 15% Sparkling wine RM34.00 and 15% - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding 2 or less: Wine RM12.00 and 15% Grape must with fermentation prevented or arrested by the addition of alcohol RM12.00 and 15% Other: Wine RM12.00 and 15% Grape must with RM12.00 and 15% fermentation prevented or arrested by the addition of alcohol Other grape must RM In containers holding 2 or less RM12.00 and 15% Other RM12.00 and 15% 6
7 100 - Cider and perry RM1.50 and 15% - Rice wine (including sake and medicated rice wine): Sake RM22.50 per 100% vol. per litre and 15% Other rice wine (including medicated rice wine) RM22.50 per 100% vol. per litre and 15% Mead RM4.00 and 15% Wines obtained by the fermentation of fruit juices, other than juice of fresh grapes (fig, date or berry wines), or of vegetable juices - Shandy: Exceeding 0.5% vol. but not exceeding 1.14% vol. RM30.00 per 100% vol. per litre and 15% RM0.10 and 15% Other RM35.00 per 100% vol. per litre and 15% - Toddy: Bottled or canned RM1.10 and 15% Other RM30.00 per 100% vol. per litre and 15% Other RM30.00 per 100% vol. per litre and 15% 7
8 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher Ethyl alcohol and other spirits, denatured, of any strength RM22.50 per 100% vol. per litre and 15% RM1.10 and 15% Spirits obtained by distilling grape wine or grape marc: Brandy RM30.00 and 15% Other RM30.00 and 15% Whiskies RM30.00 and 15% Rum and other spirits obtained by RM30.00 and 15% distilling fermented sugar-cane products Gin and Geneva RM30.00 and 15% Vodka RM30.00 and 15% Liqueurs and cordials: Of an alcholic strength by volume not exceeding 57% vol. 8 RM42.50 per 100% vol. per litre and 15% Other RM42.50 per 100% vol. per litre and 15% Other: Samsu (including medicated samsu) RM22.50 per 100% vol. per litre and 15% Arrack or pineapple spirit RM17.00 and 15% Bitters RM9.00 and 15% - - Other spirituous beverages:
9 Exceeding 0.5% vol. but not exceeding 1.14% vol. RM0.10 and 15% Other RM35.00 per 100% vol. per litre and 15% Cigars, cheroots and cigarillos, containing tobacco kg RM and 20% Cigarettes containing tobacco: Beedies kg RM7.50 and 5% Clove cigarettes kg RM0.22 per stk and 20% Other kg RM0.22 per stk and 20% Other: Cigars, cheroots and cigarillos of tobacco substitutes kg RM and 20% Cigarettes of tobacco substitutes kg RM0.22 per stk and 20% - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: 9
10 Water pipe tobacco specified in Subheading Note 1 to this Chapter: Packed for retail sale: In airtight containers kg RM27.00 and 5% Other kg RM27.00 and 5% Other kg RM15.00 and 5% Other: Packed for retail sale: In airtight containers kg RM27.00 and 5% Other kg RM27.00 and 5% Other kg RM15.00 and 5% - Other: "Homogenised" or "reconstituted" tobacco: Packed for retail sale kg RM27.00 and 5% Other: Snuff, whether or not dry kg RM27.00 and 5% - Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity not exceeding 1,000 cc: Motor cars (including station wagons, SUVs, and sports cars, 10
11 but not including vans): New u 75% Old u 75% New u 75% Old u 75% Other: New u 65% Old u 65% New u 60% Old u 60% Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: Motor cars (including station wagons, SUVs and sports cars, but not including vans): New u 75% Old u 75% New u 75% Old u 75% Other: New u 65% Old u 65% New u 60% Old u 60% Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Motor cars (including sta tion wagons, SUVs and sports cars, but not including vans): 11
12 Of a cylinder capacity not exceeding 1,800 cc u 75% Of a cylinder capacity not exceeding 2,000 cc u 80% Of a cylinder capacity Of a cylinder capacity Of a cylinder capacity not exceeding 1,800 cc u 75% Of a cylinder capacity not exceeding 2,000 cc u 80% Of a cylinder capacity Of a cylinder capacity Of a cylinder capacity not exceeding 1,800 cc u 75% Of a cylinder capacity not exceeding 2,000 cc u 80% Of a cylinder capacity Of a cylinder capacity 12
13 Of a cylinder capacity not exceeding 1,800 cc u 75% Of a cylinder capacity not exceeding 2,000 cc u 80% Of a cylinder capacity Of a cylinder capacity Other: Of a cylinder capacity not exceeding 1,800 cc u 65% Of a cylinder capacity not exceeding 2,000 cc u 75% Of a cylinder capacity Of a cylinder capacity Of a cylinder capacity not exceeding 1,800 cc u 65% Of a cylinder capacity not exceeding 2,000 cc u 75% Of a cylinder capacity Of a cylinder capacity 13
14 Of a cylinder capacity not exceeding 1,800 cc u 65% Of a cylinder capacity not exceeding 2,000 cc u 75% Of a cylinder capacity Of a cylinder capacity Of a cylinder capacity not exceeding 1,800 cc u 65% Of a cylinder capacity not exceeding 2,000 cc u 75% Of a cylinder capacity Of a cylinder capacity Of a cylinder capacity exceeding 3,000 cc: Motor cars (including station wagons, SUVs and sports cars, but not including vans): New u 105% Old u 105% New u 105% Old u 105% Other: New u 105% Old u 105% 14
15 New u 105% Old u 105% - Other vehicles, with compressionignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity not exceeding 1,500 cc: Motor cars (including station wagons, SUVs and sports cars, but not including vans): New u 75% Old u 75% New u 75% Old u 75% Other: New u 65% Old u 65% New u 60% Old u 60% Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: Motor cars (inc luding station wagons, SUVs and sports cars, but not including vans): Of a cylinder capacity not exceeding 1,800 cc u 75% Of a cylinder capacity not exceeding 2,000 cc u 80% Of a cylinder capacity u 90% 15
16 not exceeding 2,500 cc Of a cylinder capacity not exceeding 1,800 cc u 75% Of a cylinder capacity not exceeding 2,000 cc u 80% Of a cylinder capacity Of a cylinder capacity not exceeding 1,800 cc u 75% Of a cylinder capacity not exceeding 2,000 cc u 80% Of a cylinder capacity Of a cylinder capacity not exceeding 1,800 cc u 75% Of a cylinder capacity not exceeding 2,000 cc u 80% Of a cylinder capacity Other: Of a cylinder capacity not exceeding 1,800 cc u 65% Of a cylinder capacity not exceeding 2,000 cc u 75% Of a cylinder capacity u 90% 16
17 not exceeding 2,500 cc Of a cylinder capacity not exceeding 1,800 cc u 65% Of a cylinder capacity not exceeding 2,000 cc u 75% Of a cylinder capacity Of a cylinder capacity not exceeding 1,800 cc u 65% Of a cylinder capacity not exceeding 2,000 cc u 75% Of a cylinder capacity Of a cylinder capacity not exceeding 1,800 cc u 65% Of a cylinder capacity not exceeding 2,000 cc u 75% Of a cylinder capacity Of a cylinder capacity exceeding 2,500 cc: Motor cars (including station wagons, SUVs and sports cars, but not including vans): Of a cylinder capacity u 105% 17
18 not exceeding 3,000 cc Of a cylinder capacity exceeding 3,000 cc u 105% Of a cylinder capacity Of a cylinder capacity exceeding 3,000 cc u 105% Of a cylinder capacity Of a cylinder capacity exceeding 3,000 cc u 105% Of a cylinder capacity Of a cylinder capacity exceeding 3,000 cc u 105% Other: Of a cylinder capacity Of a cylinder capacity exceeding 3,000 cc u 105% Of a cylinder capacity Of a cylinder capacity exceeding 3,000 cc u 105% Of a cylinder capacity u 105% 18
19 not exceeding 3,000 cc Of a cylinder capacity exceeding 3,000 cc u 105% Of a cylinder capacity Of a cylinder capacity exceeding 3,000 cc u 105% Other: - - Electrically-powered vehicles: Other: Motor cars (including station wagons, SUVs and sports cars, but not including vans): New u 10% Old u 10% Other: New u 10% Old u 10% - - Other: Motor cars (including station wagons, SUVs and sports cars, but not including vans): New u 60% Old u 60% Other: New u 65% Old u 65% With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: Mopeds and motorised bicycles: 19
20 220 Completely Built-Up u 20% Other: Completely Built-Up: 921 New u 20% 929 Old u 20% With reciprocating internal combustion piston engines of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: Mopeds and motorised bicycles: 320 Completely Built-Up u 20% Other: Completely Built-Up: New: 921 Not exceeding 150 cc u 20% 922 Exceeding 150 cc but not exceeding 200 cc u 30% 923 Exceeding 200 cc but not exceeding 250 cc u 30% Old : 931 Not exceeding 150 cc u 20% 932 Exceeding 150 cc but not exceeding 200 cc u 30% 933 Exceeding 200 cc but not exceeding 250 cc u 30% With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc: - - Other: Completely Built-Up: New u 30% Old u 30% With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc: - - Other: Completely Built-Up: New u 30% Old u 30% With reciprocating internal combustion piston engine of a cylinder capacity 20
21 exceeding 800 cc: - - Completely Built-Up: New u 30% Old u 30% Other: - - Electric powered motorcycle (including mopeds): Completely Built-Up u 10% - - Motorised bicycles: Completely Built-Up u 10% - - Other: Completely Built-Up: New u 30% Old u 30% Playing cards u (pack) 10% Other: - - Other: Mahjong tiles: In packs of 4 suits of 13 tiles each, of plastics u 10% Other: Of wood or of paper or of plastics u 10% Other u 5% 21
22 Dibuat 29 Oktober 2012 [2 SULIT KE.HT(96)669/19-8 SK.56; Perb /18 Jld.28 (SK.2) B: PN(PU2) 337/XVII DATO SERI AHMAD HUSNI MOHAMAD HANADZLAH Menteri Kewangan Kedua/ [ ] [ ] 22
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