Seksyen 14(2), Akta Kastam,1967 Seksyen 10, Akta Cukai Jualan

Seksyen 14(2), Akta Kastam,1967
Seksyen 10, Akta Cukai Jualan
Justification for exemption / Asas untuk pengecualian
Types of goods/products / Jenis barangan
Business entities/persons exempted / Industri dan pihak yang
diluluskan pengecualian
Examples of Industries and goods exempted / Contoh Industri dan
barangan dikecualikan
Conditions/ Syarat-syarat
Role of Customs Dept / Peranan Jab. Kastam
How to apply/ Who to apply to/ Cara memohon dan pihak yang
memproses
Encourage growth of export oriented industries
Increase competitiveness of locally produced products in overseas
markets
Reducing cost of goods produced for sale in local markets
Enhancing use of technology for quality control
Reducing cost for other businesses using related services
Promoting growth of selected industries
Not a licensee ( sales tax/GPB) and activity not considered
manufacturing
Packaging/ Repacking/ Replacement of parts
E.g Import Gen-set and assembling sound proof canopy and skidbase and re-export
E.g Replacement of Higher capacity pumps, control boards,
Electronic parts according to customer specs on machines impoerted
to re-export
Problem of embedded sales tax/ service tax in raw materials,
components and services
Traders/ SME’s buying from local MNC’s to supply overseas
Tax exemption on prototypes
Machines/ Apparatus for processes not defined as manufacturing
Quality control machines/ apparatus
Health hazard/ Safety machines/ Equipment
Metal detectors in food products
Health hazard test laboratory
Universal testing machine
Machinery for new product development
Specialised testing equipment
Embedded costs/ cascading costs passed on
Telecommunication service providers
Special purpose vehicles for use in Ports/ Airports
Prime mover and container trailers
Transports service companies
Moulding machines, moulds
Standards testing equipment
Packing goods-Carton boxes : Kraft liner, White liner, Test liner
Medical tourism – High tech medical equipment
Eco - Tourism – Diesel gen-set for hotel in interior Sabah
Tourism – Hotel : Fine porcelain – Dinner plate, Desert plate, Salad
bowl, Pasta plate, Expresso cup, Ashtray, Bath towel, Hand towel,
Industrial washer for linen etc.
Education – Educational equipment and vocational training : Power
supply lab, D.C. circuits c/w software, Jacks, Pliers Demonstrators,
Grase guns, Sensors and controls etc.
Port Facilities – Bulkers, Tanks, Pipelines, Pressure, gauges, Motors,
Gearbox etc.
Sec. 14 (2), Customs Act 1967
Sec. 10, Sales Tax Act 1972
Application to MIDA or Treasury
MIDA address :Ketua Pengarah
Lembaga Kemajuan Perindustrian Malaysia
Blok 4, Plaza Sentral
Jalan Stesyen Sentral 5
Kuala Lumpur Sentral
50470 Kuala Lumpur
Website : www.mida.gov.my/
Treasury : Ketua Setiausaha Perbendaharaan
Bahagian Analisa Cukai
Kementerian Kewangan Malaysia
Kompleks Kementerian Kewangan
No. 5, Persiaran Perdana
Presint 2
Pusat Pentadbiran Kerajaan Persekutuan
62592 Putrajaya
Website : www.treasury.gov.my/
State Customs Department – Caw. Industri (GPB/Sek.14(2))
To ensure :
1. Conditions in Treasury letter complied
2. File opened for each approval and records maintained
3. Business is visited upon and briefed on conditions
4. Companies furnishes details as per Appx A & B
5. Goods/ raw materials/ Machines/ Components kept at
address as approved by Treasury or as approved by
State Customs
6. Movement and storage at different address, additional
premises is approved by Customs
Customs to collect tax on goods exemption withdrawn or cancelled
by Treasury
Customs to forward file and report on balance of stock to new
Customs station if company shifts to new address under different
jurisdiction
MIDA / Treasury informed of any change of name of co./ directors/
place of manufacturing/ business
Company to furnish Quarterly returns in Format K
Importing station can approve imports of raw materials/ machines/
components before formal letter of approval is issued based on:
Acknowledgement letter from MIDA
Bank guarantee for a period of 6 months furnished
Endorsement made on Customs Import form in the approved format
Company to forward letter of approval upon receipt or apply for
further extension 3 months of Bank Guarantee
Company may also apply for refund of duty paid if Treasury letter
os backdated, application to be made within 2 weeks of approval
Company also to provide list of authorised personnel and specimen
signatures
Company may apply for transfer to different place of import than
one approved
Apply to station stated and inform controlling Customs station
Certain quantity, certain types, machines and reason
Exemptions on goods/ components/ machines/ raw materials as in
Appendix attached
Period of approval : 16.7.09 – 15.7.10
Extension of exemption can be applied 3 months before expiry of
letter
Further conditions as listed in Appendix
Application for refund within 3 months
Exemption to be claimed at time goods released
Invoice and bill of lading on approved person
Import to be made in declaration form and endorsement
Disposal including movement/sale/export/donation with the
written approval of Customs
Capital goods of less than 10 years, duty assessed at current
rates
Capital goods above 10 years on duty or taxes assessed
Goods/ raw material/ machines sold as scrap (approved) – No
tax
Goods/ machines destroyed duty/ tax remitted
Goods not to be taken out of premises except with approval
Company winding up to inform customs within 14 days
Application for extension to be made before expiry or else is
new
Minister may cancel exemption at any time
Failure to comply with conditions, duty and taxes payable at
rates at the time of import
Goods manufactured to be exported or may be sold locally if
unspecified
No
New/
Use
Raw Material/
Component Part
Tariff
Code
Custom
Import
Station
Tariff Code
Import
Date
Ratio Input/
Output
Price
CIF
Duty
Import
Rate
Quantity To
Import Station
Sales
Tax
Rate
Exemption
Period
Total of
Duty
Finish
Goods
Clause stated : Jika pasaran tidak dinyatakan, syarikat tuan bebas
untuk menjualkan keluaran siap berkaitan di pasaran tempatan/
eksport/ FIZ/ LMW sekiranya keluaran tersebut merupakan input
kepada keluaran FIZ/ LMW berkenaan
Clause in Title : Bahan mentah/ bahagian komponen yang berikut
diberikan pengecualian sepenuh duti import untuk mengeluarkan
keluaran siap bagi pasaran eksport di kilang syarikat di……….
THE END
THANK YOU
DATES : 24 MARCH 2010