Zero-Rated Supply

Transcription

Zero-Rated Supply

WARTA KERAJAAN PERSEKUTUAN
27 Mac 2015
27 March 2015
P.U. (A) 58
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI BARANG DAN PERKHIDMATAN
(PEMBEKALAN BERKADAR SIFAR) (PINDAAN) 2015
GOODS AND SERVICES TAX (ZERO-RATED SUPPLY)
(AMENDMENT) ORDER 2015
DISIARKAN OLEH/
PUBLISHED BY
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 58
AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR)
(PINDAAN) 2015
PADA menjalankan kuasa yang diberikan oleh seksyen 17 Akta Cukai Barang dan
Perkhidmatan 2014 [Akta 762], Menteri membuat perintah yang berikut:
Nama dan permulaan kuat kuasa
1.
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Barang dan
Perkhidmatan (Pembekalan Berkadar Sifar) (Pindaan) 2015.
(2)
Perintah ini mula berkuat kuasa pada 30 Mac 2015.
Pindaan Jadual Pertama
2.
Perintah Cukai Barang dan Perkhidmatan (Pembekalan Berkadar Sifar) 2014
[P.U. (A) 272/2014], yang disebut Perintah ibu dalam Perintah ini, dipinda dalam
Jadual Pertama—
(a)
dalam subbutiran 6(1), dengan memasukkan selepas perkataan “Akta
Industri Perkhidmatan Air 2006 [Akta 655]” perkataan “atau Ordinan
Air 1994 [Sarawak Bab 13]”;
(b)
dalam butiran 8 dalam teks bahasa kebangsaan, dengan memotong
selepas perkataan “seseorang” perkataan “yang”; dan
(c)
dengan menggantikan Lampiran dengan Lampiran yang berikut:
“LAMPIRAN/APPENDIX
TARIFF CODE
01.02
DESCRIPTION
Live bovine animals.
-
Cattle:
2
P.U. (A) 58
TARIFF CODE
0102.21
000
0102.29
110
190
910
990
0102.31
0102.39
0102.90
000
100
900
100
910
990
01.03
Live swine.
0103.10
000
0103.91
0103.92
000
000
01.04
0104.10
0104.20
000
000
-
Sheep
Goats
Live poultry, that is to say, fowls of the species
Gallus domesticus, ducks, geese, turkeys and
guinea fowls.
100
900
- Weighing not more than 185g:
-Fowls of the species Gallus domesticus:
--Breeding fowls
--Other
-Ducks:
--Breeding ducklings
- Fowls of the species Gallus domesticus:
110
190
900
-----------
0105.11
0105.94
- Pure-bred breeding animals
- Others:
-Weighing less than 50kg
-Weighing 50kg or more
Live sheep and goats.
01.05
0105.13
DESCRIPTION
-Pure-bred breeding animals:
- Other:
--For slaughter:
- --Oxen
- --Other
- -Other:
- --Oxen
- -Other
- Buffalo:
- Other:
- -For slaughter
- -Other
- Other:
- Other:
- -For slaughter
- -Other
100
900
Weighing not more than 2kg:
Breeding fowls
Other
Other
3
P.U. (A) 58
TARIFF CODE
0105.99
100
----
02.01
Meat of bovine animals, fresh or chilled.
0201.10
0201.20
0201.30
000
000
000
02.02
0202.10
0202.20
0202.30
-
Other:
Ducks
Carcasses and half-carcasses
Other cuts with bone in
Boneless
Meat of bovine animals, frozen.
000
000
000
02.03
-
Boneless
Meat of swine, fresh, chilled or frozen.
0203.11
0203.12
0203.19
000
000
000
0203.21
0203.22
000
000
0203.29
000
02.04
- Fresh or chilled:
-Carcasses and half-carcasses
-Hams, shoulders and cuts thereof, with bone
in
-Other
- Frozen:
in
-Other
Meat of sheep or goats, fresh, chilled or frozen.
0204.10
000
0204.21
0204.22
0204.23
0204.30
000
000
000
000
0204.41
0204.42
0204.43
0204.50
000
000
000
000
02.06
DESCRIPTION
-------
Carcasses and half-carcasses of lamb, fresh or
chilled
Other meat of sheep, fresh or chilled:
Boneless
Carcasses and half-carcasses of lamb, frozen
Other meat of sheep, frozen:
Boneless
Meat of goats
Edible offal of bovine animals, swine, sheep,
goats, horses, asses, mules or hinnes, fresh,
chilled or frozen.
4
P.U. (A) 58
TARIFF CODE
0206.10
000
0206.21
0206.22
0206.29
0206.30
000
000
000
000
0206.41
0206.49
0206.80
0206.90
000
000
000
000
02.07
Meat and edible offal, of the poultry of heading
No. 01.05, fresh, chilled or frozen.
0207.11
0207.12
0207.13
0207.14
000
000
000
000
0207.41
0207.42
0207.43
0207.44
0207.45
000
000
000
000
000
03.01
- Of fowls of the species Gallus domesticus:
-Not cut in pieces, fresh or chilled
-Not cut in pieces, frozen
-Cuts and offal, fresh or chilled
-Cuts and offal, frozen
- Of ducks:
-Fatty livers, fresh or chilled
-Other, fresh or chilled
-Other, frozen
Live fish.
0301.91
000
0301.92
0301.93
000
000
0301.94
000
0301.95
0301.99
000
000
03.02
------
DESCRIPTION
Of bovine animals, fresh or chilled
Of bovine animals, frozen:
Tongues
Livers
Other
Of swine, fresh or chilled
Of swine, frozen:
Livers
Other
Other, fresh or chilled (sheep and goats only)
Other, frozen(sheep and goats only)
- Other live fish (not including fish for bait):
-Trout (Salmo trutta, Oncorhynhus mykiss,
Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache and Oncorhynchus
chrysogaster)
-Eels (Anguilla spp.)
-Carp (Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus, hypopthalmichtys
spp., Cirrhinus spp., Mylopharyngodon piceus)
-Atlantic and Pacific bluefin tunas (Thunnus
thynnus, Thunnus orientalis)
-Southern bluefin tunas (thunnus maccoyii)
-Other
Fish, fresh or chilled, excluding fish fillets and
other fish meat of heading 03.04.
5
P.U. (A) 58
TARIFF CODE
0302.11
000
--
0302.13
000
--
0302.14
000
--
0302.19
000
--
0302.21
000
--
0302.22
0302.23
0302.24
0302.29
000
000
000
000
-----
0302.31
000
--
0302.32
0302.33
0302.34
0302.35
000
000
000
000
-----
0302.36
0302.39
000
000
---
0302.41
0302.42
000
000
---
DESCRIPTION
Salmonidae, excluding livers and roes:
Trout (Salmo trutta, Oncorhynhus mykiss,
chrysogaster)
Pacific salmon (Oncorhynhus nerka,
Oncorhynhus gorbuscha, Oncorhynhus keta,
Oncorhynhus tschawytscha, Oncorhynhus
kisutch, Oncorhynhus masou, and Oncorhynhus
rhodurus), Atlantis salmon (Salmon salar) and
Danube salmon (Hucho hucho)
Atlantic salmon (Salmo salar) and Danube
salmon (Hucho hucho)
Other
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
Solwidae, Scophthalmidae and Citharidae),
excluding livers and roes:
Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus
stenolepis)
Plaice (Pleuronectes platessa)
Sole (Solea spp.)
Turbots(Psetta maxima)
Other
Tunas (of the genus Thunnus), skipjack or
stripe-bellied bonito (Euthynnus (Katsuwonus)
pelamis), excluding livers and roes:
Albacore or longfinned tunas (Thunnus
alalunga)
Yellowfin tunas (Thunnas albacares)
Skipjack or stripe-bellied bonito
Bigeye tunas (Thunnus obesus)
Atlantic and Pacific bluefin tunas (Thunnus
Southern bluefin tunas (Thunnus maccoyii)
Other
Herrings (Clupea harengus, Clupea pallasii)
anchovies (Engraulis spp.), sardines (Sardina
pilchardus, Sardinops spp.), sardinella (Sardinella
spp.), brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), jack and horse
mackerel (Trachurus spp.) cobia (Rachycentron
canadum) and swordfish (Xiphias gladius),
Anchovies (Engraulis spp.)
6
P.U. (A) 58
TARIFF CODE
0302.43
000
--
0302.44
000
--
0302.45
0302.46
0302.47
000
000
000
----
0302.51
000
--
0302.52
0302.53
0302.54
0302.55
0302.56
000
000
000
000
000
------
0302.59
000
--
0302.71
0302.72
000
000
---
0302.73
000
--
0302.74
0302.79
000
000
0302.81
0302.82
0302.83
0302.84
0302.85
0302.89
0302.90
000
000
000
000
000
000
000
---------
DESCRIPTION
Sardines (Sardina pilchardus, Sardinops spp.),
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
Mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus)
Jack and Horse Mackerel (Trachurus spp.)
Cobia (Rachycentron canadum)
Swordfish (Xiphias gladius)
Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, excluding livers and roes:
Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
Haddock (Melanogrammus aeglefinus)
Coalfish (Pollachius virens)
Hake (Merluccius spp., Urophycis spp.)
Alaska Pollack (Theraga chalcogramma)
Blue whitings (Micromesistius poutassou,
Micromesistius australis)
Other
Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.), carp
(Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus),
eels (Anguilla spp.), Nile perch (Lates niloticus)
and snakeheads (Channa spp.), excluding livers
and roes:
Tilapias (Oreochromis spp.)
Catfish (Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.)
Carp (Cyprinus carpio, Carassius Carassius,
spp., Cirrhinus spp., Mylophar yngodon piceus)
Eels (Anguilla spp.)
Other
Other fish, excluding livers and roes:
Dogfish and other sharks
Rays and skates (Rajidae)
Toothfish (Dissosticus spp.)
Seabass (Dicentrarchus spp.)
Seabream (Sparidae)
Other
Livers and roes
7
P.U. (A) 58
TARIFF CODE
03.03
0303.11
000
0303.12
000
0303.13
000
0303.14
000
0303.19
000
0303.23
0303.24
000
000
0303.25
000
0303.26
0303.29
000
000
0303.31
000
0303.32
0303.33
0303.34
0303.39
000
000
000
000
0303.41
000
DESCRIPTION
Fish, frozen, excluding fish fillets and other fish
meat of heading 03.04.
- Salmonidae, excluding livers and roes:
-Sockeye salmon (red salmon) (Oncorhynchus
nerka)
-Other Pacific salmon (Oncorhynhus nerka,
rhodurus)
-Atlantic salmon (Salmo salar) and Danube
salman (Hucho hucho)
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
-Other
and roes:
-Tilapias (Oreochromis spp.)
-Catfish (Pangasius spp., Silurus spp., Clarias
-Carp (Cyprinus carpio, Carassius Carassius,
-Other
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
-Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
-Plaice (Pleuronectes platessa)
-Sole (Solea spp.)
-Turbots(Psetta maxima)
-Other
- Tunas (of the genus Thunnus), skipjack or
-Albacore or longfinned tunas (Thunnus
alalunga)
8
P.U. (A) 58
TARIFF CODE
0303.42
000
0303.43
000
0303.44
000
0303.45
000
-----
0303.46
0303.49
000
000
---
0303.51
0303.53
000
000
---
0303.54
000
--
0303.55
0303.56
0303.57
000
000
000
----
0303.63
000
--
0303.64
0303.65
0303.66
0303.67
0303.68
000
000
000
000
000
------
0303.69
000
0303.81
0303.82
0303.83
0303.84
0303.89
0303.90
000
000
000
000
000
000
-------
DESCRIPTION
Atlantc and Pacific bluefin tunas (Thunnus
Other
Herrings (Clupea harengus, Clupea pallasii),
sardines (Sardina pilchardus, Sardinops spp.),
(Sprattus sprattus), mackerel (Scomber scombrus,
Scomber australasicus, Scomber japonicus), jack
and horse mackerel (Trachurus spp.) cobia
(Rachycentron canadum) and swordfish (Xiphias
gladius), excluding livers and roes:
(Sprattus sprattus)
Jack and horse mackerel (Trachurus spp.)
macrocephalus),
Other
Other
Livers and roes
9
P.U. (A) 58
TARIFF CODE
03.04
DESCRIPTION
Fish fillets and other fish meat (whether or not
minced), fresh, chilled or frozen.
-
0304.31
0304.32
000
000
---
0304.33
0304.39
000
000
0304.41
000
----
0304.42
000
--
0304.43
000
0304.44
000
0304.45
0304.46
0304.49
000
000
000
0304.51
000
0304.52
0304.53
000
000
Fresh or chilled fillets of tilapias (Oreochromis
spp.), catfish (Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus carpio,
Carassius carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguilla spp.),
Nile perch (Lates niloticus) and snakeheads
(Channa spp.):
Nile Perch (Lates niloticus)
Other
Fresh or chilled fillets of other fish:
Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and
Trout (Salmo trutta, Oncorhynchus mykiss,
-Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae and
Citharidae)
-Fish of the families Bregmacerotidae,
Muraenolepididae
-Swordfish (Xiphias gladius)
-Toothfish (Dissostichus spp.)
-Other
- Other, fresh or chilled:
-Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio, Carassius carassius,
and snakeheads (Channa spp.)
-Salmonidae
10
P.U. (A) 58
TARIFF CODE
0304.54
0304.55
0304.59
000
000
000
0304.61
0304.62
000
000
0304.63
0304.69
000
000
0304.71
000
0304.72
0304.73
0304.74
0304.75
0304.79
000
000
000
000
000
0304.81
000
0304.82
000
0304.83
000
0304.84
0304.85
0304.86
0304.87
000
000
000
000
DESCRIPTION
Muraenolepididae
-Other
- Frozen fillets of tilapias (Oreochromis spp.), catfish
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus
spp.), carp (Cyprinus carpio, Carassius carassius,
spp., Cirrhinus spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.):
-Catfish (Pangasius spp., Silurus spp., Clarias spp.,
Ictalurus spp.)
-Nile Perch (Lates niloticus)
-Other
- Frozen fillets of fish of the families
Bregmacerotidae, Euclichthyidae, Gadidae,
Macrouridae, Melanonidae, Merlucciidae, Moridae
and Muraenolepididae:
-Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
-Haddock (Melanogrammus aeglefinus)
-Coalfish (Pollachius virens)
-Hake (Merluccius spp., Urophycis spp.)
-Alaska Pollack (Theraga chalcogramma)
-Other
- Frozen fillets of other fish:
-Pacific salmon (Oncorhynchus nerka,
kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic salmon
(Salmo salar) and Danube salmon
(Hucho hucho)
-Trout (Salmo trutta, Oncorhynchus mykiss,
Citharidae)
-Herrings (Clupea harengus, Clupea pallasii)
-Tunas (of the genus Thunnus), skipjack or
11
P.U. (A) 58
TARIFF CODE
0304.89
000
0304.91
0304.92
0304.93
000
000
000
-----
0304.94
0304.95
000
000
---
0304.99
000
--
03.05
0305.20
100
220
320
420
0305.31
000
0305.32
000
DESCRIPTION
pelamis)
Other
Other, frozen:
Toothfish (Dissostichus spp.)
Alaska Pollack (Theragra chalcogramma)
Muraenolepididae, other than Alaska Pollack
(Theraga chalcogramma)
Other
Fish, dried, salted or in brine; smoked fish,
whether or not cooked before or during the
smoking process; flours, meals and pellets of fish,
fit for human consumption.
- Livers and roes, dried, smoked, salted or in
brine:
-Of cod
-Of salmon:
--Dried, salted or in brine
-Of other marine fish:
-Of freshwater fish
- Fish fillets, dried, salted or in brine, but not
smoked:
Ctenopharyngodon idellus,
(Channa spp.)
Muraenolepididae
12
P.U. (A) 58
TARIFF CODE
0305.39
100
200
0305.51
000
0305.59
110
190
400
0305.61
0305.62
000
000
0305.63
0305.64
000
000
0305.69
300
400
0305.72
110
190
0305.79
911
919
920
110
190
200
DESCRIPTION
-Other:
--Of freshwater fish
--Of marine fish
- Dried fish, other than edible fish offal, whether
or not salted but not smoked
macrocephalus)
-Other:
--Marine:
---Anchovies (Stolephorus spp.) (Ikan bilis)
---Other
--Freshwater
- Fish, salted but not dried and fish in brine: other
than edible fish offal:
-Herrings (Clupea harengus, Clupea pallasii),
macrocephalus)
-Anchovies (Engraulis spp.)
(Channa spp.)
-Other:
--Marine
--Freshwater
Fish fins, heads, tails, maws and other edible fish
offal:
-Fish heads, tails and maws:
--Fish maws:
---Of cod
---Other
--Other:
---Marine:
----Of cod
----Other
---Freshwater
-Other:
--Marine:
---Of cod
---Other
--Freshwater
13
P.U. (A) 58
TARIFF CODE
03.06
0306.11
000
0306.12
0306.14
0306.15
0306.16
000
000
000
000
0306.17
0306.19
000
000
0306.21
0306.22
0306.24
0306.25
190
900
190
900
190
900
190
900
0306.26
0306.27
910
990
910
990
DESCRIPTION
Crustaceans, whether in shell or not, live, fresh,
chilled, frozen, dried, salted or in brine; smoked
crustaceans, whether in shell or not, whether or
not cooked before or during the smoking
process; crustaceans, in shell, cooked by
steaming or by boiling in water, whether or not
chilled, frozen, dried, salted or in brine, flours,
meals and pellets of crustaceans, fit for human
consumption.
- Frozen:
-Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Janus spp.)
-Lobster (Homarus spp.)
-Crabs
-Norway lobsters (Nephrops norvegicus)
-Cold-water shrimps and prawns (Pandalus
spp., Crangon crangon)
-Other shrimps and prawns
-Other, (excluding flours, meals and pellets of
crustaceans, fit for human consumption)
- Not frozen:
(Palinurus spp., Panulirus spp., Janus spp.):
--In airtight containers:
---Other
--Other
-Lobster (Homarus spp.):
---Other
--Other
-Crabs:
---Other
--Other
-Norway lobsters (Nephrops norvegicus):
---Other
--Other
spp., Crangon crangon):
--Other:
---Fresh or chilled
---Other
-Other shrimps and prawns:
--Other:
---Fresh or chilled
---Other
14
P.U. (A) 58
TARIFF CODE
03.07
0307.11
0307.19
000
0307.21
0307.29
000
0307.31
0307.39
000
0307.41
0307.49
000
0307.51
0307.59
000
0307.60
0307.71
0307.79
100
200
100
200
100
200
100
200
100
200
100
200
300
000
100
200
DESCRIPTION
Molluscs, whether in shell or not, live, fresh,
molluscs, whether in shell or not, whether or not
cooked before or during the smoking process;
flours, meals and pellets of molluscs, fit for
human consumption.
- Oysters
-Live, fresh or chilled
-Other:
--Frozen
- Scallops, including queen scallops, of the genera
Pecten, Chlamys or Placopecten:
-Other:
--Frozen
- Mussels (Mytilus spp., Perna spp.)
-Live, fresh or chilled:
-Other:
--Frozen
- Cuttle fish (Sepia officinalis, Rossia macrosoma,
Sepiola spp.) and squid (Ommastrephes spp.,
Logilo spp., Nototodarus spp., Sepiteuthis spp.)
-Other:
--Frozen
- Octopus (Octopus spp.)
-Other:
--Frozen
- Snails, other than sea snails:
-Frozen
-Dried, salted or in brine
Clams, cockles and ark shells (families Arcidae,
Arcticidae, Cardiidae, Donacidae, Hiatellidae,
Mactridae, Mesodesmatidae, Myidae, Semelidae,
Solecurtidae, Solenidae, Tridacnidae and
Veneridae):
-Other:
--Frozen
15
P.U. (A) 58
TARIFF CODE
03.08
DESCRIPTION
Aquatic invertebrates other than crustaceans and
molluscs, live, fresh, chilled, frozen, dried, salted
or in brine; smoked aquatic invertebrates other
than crustaceans and molluscs, whether or not
flours, meals and pellets of aquatic invertebrates
other than crustaceans and molluscs, fit for
human consumption.
-
0308.11
0308.19
000
100
200
0308.21
0308.29
000
0308.30
100
200
300
0308.90
100
200
100
200
300
04.07
-------------
Birds’ eggs, in shell, fresh, preserved or cooked.
0407.11
0407.19
000
0407.21
0407.29
000
0407.90
-------
Sea cucumbers (Stichopus japonicus,
Holothurioidea):
Live, fresh or chilled
Other:
Frozen
Dried, salted or in brine
Sea urchins (Strongylocentrotus spp.,
Paracentrotus lividus, Loxechinus albus,
Echichinus esculentus):
Other:
Frozen
Jellyfish (Rhopilema spp.):
Frozen
Other
Frozen
100
100
100
200
Fertilised eggs for incubation:
-Of fowls of the species Gallus domesticus
-Other:
--Of ducks
Other fresh eggs:
-Other:
--Of ducks
Other:
(salted only)
-Of ducks (salted only)
16
P.U. (A) 58
TARIFF CODE
07.01
DESCRIPTION
Potatoes, fresh or chilled.
0701.90
000
-
0702.00
000
Tomatoes, fresh or chilled
07.03
0703.10
0703.20
0703.90
Onions, shallots, garlic, leeks and other alliaceous
vegetables, fresh or chilled.
000
000
000
07.04
0704.10
0704.20
0704.90
Other
-
Onions and shallots
Garlic
Leeks and other alliaceous vegetables
Cabbages, cauliflowers, kohlrabi, kale and similar
edible brassicas, fresh or chilled.
000
000
110
190
200
900
07.05
Cauliflowers and headed broccoli
Brussels sprouts
Other:
-Cabbages:
--Round (drumhead)
--Other
-Chinese mustard
-Other
Lettuce (Lactua sativa) and chicory (Cichorium
spp.), fresh or chilled.
0705.11
0705.19
000
000
0705.21
000
----
0705.29
000
--
07.06
Lettuce:
Cabbage lettuce (head lettuce)
Other
Chicory:
Witloof chicory (Cichorium intybus
var.foliosum)
Other
Carrots, turnips, salad beetroot, salsify, celeriac,
radishes and similar edible roots, fresh or
chilled.
0706.10
0706.90
000
000
-
Carrots and turnips
Other
0707.00
000
Cucumbers and gherkins, fresh or chilled.
17
P.U. (A) 58
TARIFF CODE
07.08
DESCRIPTION
Leguminous vegetables, shelled or unshelled,
fresh or chilled.
0708.10
0708.20
----
0708.90
000
100
200
900
000
07.09
Other vegetables, fresh or chilled.
0709.20
0709.30
0709.40
000
000
000
0709.51
0709.59
0709.60
000
000
0709.70
200
900
000
0709.91
0709.92
0709.93
000
000
000
0709.99
Peas (Pisum sativum)
Beans (Vigna spp., Phaeolus spp.):
French beans
Long beans
Other
Other leguminous vegetables
100
200
900
07.10
---
Asparagus
Aubergines (egg-plants)
Celery other than celeriac
Mushrooms and truffles:
Mushrooms of the genus Agaricus
Other
Fruits of the genus Capsicum or the genus
Pimenta:
-Chillies (fruits of genus Capsicum)
-Other
Spinach, New Zealand spinach and orache
spinach (garden spinach)
Other:
-Globe artichokes
-Olives
-Pumpkins, squash and gourds (Cucurbita
spp.)
-Other:
--Sweet corns
--Lady’s fingers
--Other
Vegetables (uncooked or cooked by steaming or
boiling in water), frozen.
0710.10
000
0710.21
0710.22
0710.29
0710.30
000
000
000
000
----
0710.40
0710.80
0710.90
000
000
000
-
Potatoes
Leguminous vegetables, shelled or unshelled:
Beans (Vigna spp., Phaseolus spp)
Other
Sweet corn
Other vegetables
Mixtures of vegetables
18
P.U. (A) 58
TARIFF CODE
07.11
DESCRIPTION
Vegetables provisionally preserved (for example,
by sulphur dioxide gas, in brine, in sulphur water
or in other preservative solutions), but
unsuitable in that state for immediate
consumption.
0711.20
---------
0711.40
900
900
0711.51
900
0711.59
0711.90
900
100
210
290
990
07.13
0713.10
0713.40
Olives:
Other (in brine only)
Cucumbers and gherkins:
Mushrooms and truffles
Mushrooms of the genus Agaricus:
Other:
Other vegetables; mixtures of vegetables; (in
brine only)
-Sweet corn
-Fruits of the genus capsicum or the genus
Pimenta:
--Chillies (fruits of genus Capsicum)
--Other
-Other:
--Other
Dried leguminous vegetables, shelled, whether or
not skinned or split
000
000
-
Lentils (Dhall)
07.14
Manioc, arrowroot, salep, Jerussalem artichokes,
sweet potatoes and similar roots and tubers with
high starch or inulin content, fresh, chilled,
frozen or dried, whether or not sliced or in the
form of pellets; sago pith
0714.10
----
0714.20
0714.30
100
200
900
000
000
Manioc (cassava) :
Dried chips
In the form of pellets
Other
Sweet potatoes
Yams (Diocorea spp.)
19
P.U. (A) 58
TARIFF CODE
08.01
0801.11
0801.12
0801.19
000
000
100
900
08.03
0803.10
0803.90
- Coconuts:
- - Desiccated
- - In the inner shell (endocarp)
- - Other:
- - - Young coconut
- - - Other
Bananas, including plantains, fresh or dried.
000
100
200
300
400
900
08.04
0804.10
0804.20
0804.30
0804.40
0804.50
DESCRIPTION
Coconuts, Brazil nuts and cashew nuts, fresh or
dried, whether or not shelled or peeled.
- Plaintains
- Other:
- - Pisang mas
- - Pisang rastali
- - Pisang berangan
- - Pisang embun
- - Other
Dates, figs, pineapples, avocados, guavas,
mangoes and mangosteens, fresh or dried.
000
000
000
000
100
200
300
- Dates (fresh only)
- Figs (fresh only)
- Pineapple (fresh only)
- Avocados (fresh only)
- Guavas, mangoes and mangosteens:
- - Guavas (fresh only)
- - Mangos (fresh only)
- - Mangosteens (fresh only)
08.05
Citrus fruit, fresh or dried.
0805.10
- Oranges:
- - Fresh
- Mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids:
- - Mandarins (including tangerines and satsumas):
- - - Fresh
- - Other (fresh only)
- Grapefruit including pamelos (fresh only)
- Lemons (Citrus limon, Citrus limonum) and limes
(Citrus arantifolia, Citrus latifolia):
- - Lemons (Citrus limon, Citrus limonum) (fresh
only)
- - Lime (Citrus aurantifolia. Citrus latifolia) (fresh
100
0805.20
0805.40
0805.50
110
900
000
100
200
20
P.U. (A) 58
TARIFF CODE
0805.90
000
08.06
0806.10
000
- Fresh
Melons (including watermelons) and pawpaws
(papayas), fresh.
000
000
100
900
08.08
0808.10
0808.30
0808.40
only)
- Other (Citrus microcarpa) (fresh only)
Grapes, fresh or dried.
08.07
0807.11
0807.19
0807.20
DESCRIPTION
- Melons (including watermelons):
- - Watermelons
- - Other
- Papaws (papayas):
- - Mardi backcross solo (betik solo)
- - Other
Apples, pears and quinces, fresh.
000
000
000
08.09
- Apples
- Pears
- Quinces
Apricots,
cherries,
peaches
nectarines), plums and sloes, fresh.
0809.10
000
0809.21
0809.29
0809.30
0809.40
000
000
000
100
200
08.10
(including
- Apricots
- Cherries
- - Sour cherris (prunus ceranus)
- - Other
- Peaches, including nectarines
- Plums and sloes:
- - Plums
- - Sloes
Other fruit, fresh.
0810.10
0810.20
000
000
0810.30
0810.40
000
000
0810.50
0810.60
0810.70
0810.90
000
000
000
- Strawberries
- Raspberries, blackberries, mulberries and longanberries
- Black, white or red currants and gooseberries
- Cranberries, bilberries and other fruits of the genus
Vaccinium
- Kiwifruit
- Durians
- Persimmons
- Other:
21
P.U. (A) 58
TARIFF CODE
110
120
130
140
150
160
190
900
DESCRIPTION
- - Tropical fruit:
- - - Rambutan
- - - Langsat
- - - Jackfruit (cempedak and nangka)
- - - Mata kucing (including longan)
- - - Sapodilla (ciku fruit)
- - - Star fruits
- - - Other
- - Other
08.13
Fruit, dried, other than that of headings 08.01 to
08.06; mixtures of nuts or dried fruits of this
Chapter.
0813.40
---
100
900
09.01
0901.21
0901.22
Coffee, whether or not roasted or decaffeinated;
coffee husks and skins; coffee substitutes
containing coffee in any proportion.
000
000
09.02
000
0902.20
0902.30
000
000
0902.40
000
09.04
0904.12
- Coffee, roasted:
- - Not decaffeinated
- - Decaffeinated
Tea, whether or not flavoured.
0902.10
0904.11
Other fruits
Tamarinds
Other (Assam (genus : Garcinia atroviridis)
only)
- Green tea (not fermented) in immediate packings of
a content not exceeding 3kg
- Other green tea (not fermented)
- Black tea (fermented) and partly fermented tea, in
immediate packings of a content not exceeding 3kg
- Other black tea (fermented) and other partly
fermented tea
Pepper of the genus Piper; dried or crushed or
ground fruits of the genus Capsicum or on the
genus Pimenta.
200
300
900
Pepper:
- - Neither crushed nor ground:
--White
--Black
--Other
- - Crushed or ground:
22
P.U. (A) 58
TARIFF CODE
100
200
900
0904.21
0904.22
000
000
DESCRIPTION
--White
--Black
--Other
Fruits of the genus Capsicum or of the genus
Pimenta:
-Dried,neither crushed nor ground
-Crushed or ground
09.06
Cinnamon and cinnamon-tree flowers.
0906.11
0906.19
0906.20
---
000
000
000
09.07
0907.10
0907.20
Neither crushed nor ground:
Cinnamon (Cinnamomum zeylanicum Blume)
Other
Crushed or ground
Cloves (whole fruit, cloves and stems).
000
000
09.08
-
Neither crushed nor ground
Crushed or ground
Nutmeg, mace and cardamoms.
0908.11
0908.12
000
000
0908.21
0908.22
000
000
0908.31
0908.32
000
000
09.09
-------
Nutmeg:
Crushed or ground
Mace:
Crushed or ground
Cardamoms:
Crushed or ground
Seeds of anise, badian, fennel, coriander, cumin
or caraway; juniper berries.
0909.21
0909.22
000
000
0909.31
0909.32
000
000
0909.61
0909.62
000
000
-------
Seeds of coriander:
Crushed or ground
Seeds of cumin:
Crushed or ground
Seeds of anise, badian, caraway or fennel;
juniper berries:
Crushed or ground
23
P.U. (A) 58
TARIFF CODE
09.10
DESCRIPTION
Ginger, saffron, turmeric (curcuma), thyme, bay
leaves, curry and other spices.
0910.11
0910.12
0910.20
0910.30
000
000
000
000
0910.91
000
----
0910.99
000
--
10.06
1006.10
1006.20
Rice.
100
900
100
900
1006.30
100
900
1006.40
1101.00
Ginger:
Crushed or ground
Saffron
Turmeric (curcuma)
Other spices:
Mixtures referred to in Note 1(b) to this
Chapter
Other
900
000
-----
Rice in the husk (paddy or rough):
Glutinous rice
Other
Husked (brown) rice:
Glutinous rice
Other
Semi-milled or wholly milled rice, whether or
not polished or glazed:
-Glutinous rice
-Other
Broken rice:
-Other
Wheat or meslin flour.
11.02
Cereal flours other than of wheat or meslin.
1102.90
--
100
11.06
Other:
Rice flour
Flour, meal and powder of the dried leguminous
vegetables of heading 07.13, of sago or of roots or
tubers of heading 07.14 or of the products of
Chapter 8.
1106.20
100
200
---
Of sago or of roots or tubers of heading 07.14:
Of sago
Of manioc (cassava)
15.08
Ground-nut oil and its fractions, whether or not
refined, but not chemically modified.
1508.90
-
Other:
24
P.U. (A) 58
TARIFF CODE
900
DESCRIPTION
--
Other
15.11
Palm oil and its fractions, whether or not refined,
but not chemically modified.
1511.90
Other:
-Other:
--In packings of a weight not exceeding 20kg
910
15.13
1513.19
Coconut (copra), palm kernel or babassu oil and
fractions thereof, whether or not refined, but not
chemically modified.
000
15.17
1517.90
521
526
561
16.05
1605.21
1605.29
Coconut (copra) oil and its fractions:
Other (for cooking oil only but excluding its
solid fraction)
Margarine; edible mixtures or preparations of
animal or vegetable fats or oils or of fractions of
different fats or oils of this Chapter other than
edible fats or oils or their fractions of heading
15.16.
Other:
-Other mixtures or preparations of vegetables
fats or oils or of their fractions:
--Liquid mixtures of preparations:
---In which ground-nut oil predominates
---In which palm oil predominates:
----Other:
-----In packing of a net weight of less
than 20kg
---In which coconut oil predominates
Crustaceans, molluscs and other
invertebrates, prepared or preserved.
000
900
17.01
1701.99
--
aquatic
Shrimps and prawns:
-Not in airtight container (cencaluk only)
-Other:
--Other (cencaluk only)
Cane or beet sugar and chemically pure sucrose,
in solid form.
000
--
Other:
Other (cane sugar only)
25
P.U. (A) 58
TARIFF CODE
19.01
DESCRIPTION
Malt extract; food preparations of flour, groats,
meal, starch or malt extract, not containing cocoa
or containing less than 40% by weight of cocoa
calculated on a totally defatted basis, not
elsewhere
specified
or
included;
food
preparations of goods of heading 04.01 to 04.04,
not containing cocoa or containing less than 5%
by weight of cocoa calculated on a totally
defatted basis, not elsewhere specified or
included.
1901.10
-
211
220
1901.90
520
19.02
1902.19
1902.30
Preparations for infant use, put up for retail
sale:
-Of goods of headings 04.01 to 04.04:
--Not containing cocoa
---Prepared milk in powder form
--Containing cocoa (in powder form only)
- Other:
- - Other, of goods of heading 04.01 to 04.04
- - - Preparations for young children use, put up for
retail sale
Pasta, whether or not cooked or stuffed (with
meat or other substances) or otherwise
prepared, such as spaghetti, macaroni, noodles,
lasagne, gnocchi, ravioli, cannelloni; couscous,
whether or not prepared.
200
400
900
500
900
- Uncooked pasta, not stuffed or otherwise prepared:
- - Other:
- - - Rice vermicelli (bee hoon)
- - - Noodles (mee kuning)
- - - Other (laksa and kue tiaw only)
- Other pasta:
- - Rice vermicelli (bee hoon)
- - Other (laksa and kue tiaw only)
19.05
Bread, pastry, cakes, biscuits and other
wares, whether or not containing
communion wafers, empty cachets of
suitable for pharmaceutical use, sealing
rice paper and similar products.
1905.90
- Other:
- - Other bread, ship’s biscuits and other ordinary
bakers’ wares, not containing added sugar, eggs,
fats, cheese or fruit (plain white bread and plain
wholemeal bread only)
300
26
bakers'
cocoa;
a kind
wafers,
P.U. (A) 58
TARIFF CODE
900
21.01
2101.11
2101.20
Extract, essences and concentrates, of coffee, tea
or maté and preparations with a basis of these
products or with a basis of coffee, tea or maté;
roasted chicory and other roasted coffee
subsitutes,
and
extracts,
essences
and
concentrates thereof.
000
900
21.03
2103.90
2501.00
- Extracts, essences and concentrates, of coffee, and
preparations with a basis of these extracts,
essences or concentrates or with a basis of coffee:
- - Extracts, essence and concentrates
- Extracts, essence and concentrates, of tea or maté,
and preparations with a basis of these extracts,
essence or concentrates or with a basis of tea or
maté:
- - Other (tea only)
Sauces and preparations therefor; mixed
condiments and mixed seasonings; mustard flour
and meal and prepared mustard.
100
200
000
49.01
--
Other:
Sauces other than those of subheadings
2103.10 000 and 2103.20 000 (budu only)
-Belachan (blachan)
Salt (including table salt and denatured salt) and
pure sodium chloride, whether or not in aqueous
solution; or containing added anti-caking or
free-flowing agents; sea water. (Table salt
including rock salt in any form only)
Printed books, brochures, leaflets and similar
printed matter, whether or not in single sheets.
4901.91
000
4901.99
000
49.02
4902.10
DESCRIPTION
- - Other (plain white bread and plain wholemeal
bread only)
- Other:
- - Dictionaries and encyclopaedias, and serial installments thereof
- - Other
Newspapers, journals and periodicals, whether
or not illustrated or containing advertising
material.
000
- Appearing at least four times a week (newspapers
27
P.U. (A) 58
TARIFF CODE
DESCRIPTION
4902.90
000
only)
- Other (newspapers only)
4903.00
000
Children’s picture, drawing or colouring books.
4904.00
000
Music, printed or in manuscript, whether or not
bound or illustrated.
49.05
4905.91
000
49.11
4911.99
300
Maps and hydrographic or similar charts of all
kinds, including atlases, wall maps, topographical
plans and globes, printed.
- Other
- - In book form
Other printed matter, including printed pictures
and photographs
- - - Official government publications, that is,
official, parliamentary and administrative
documents published in their country of
”.
origin
Pindaan Jadual Kedua
3.
Perintah ibu dipinda dalam Jadual Kedua—
(a)
dengan menggantikan subbutiran 3(1) dengan subbutiran yang berikut:
“(1)
Pemuatan, pemunggahan muatan, perkhidmatan pengendalian
atau penyimpanan barang yang dijalankan atau akan dijalankan di dalam
suatu kapal atau pesawat udara di suatu pelabuhan atau lapangan terbang
oleh—
(a)
pengendali pelabuhan;
(b)
pengendali lapangan terbang; atau
(c)
mana-mana orang yang diberi kuasa oleh Menteri yang
bertanggungjawab bagi pengangkutan.”;
28
P.U. (A) 58
(b)
dalam subbutiran 12(b)(iii), dengan memasukkan selepas perkataan
“Akta Pasaran Modal dan Perkhidmatan 2007 [Akta 671] yang” perkataan
“diterbitkan dan”; dan
(c)
dengan menggantikan butiran 24 dengan butiran yang berikut:
“24.
Pajakan kontena laut yang mematuhi piawaian yang ditentukan
oleh International Organization for Standardization, Institution of
International Container Lessors atau organisasi lain yang setara, atau
pajakan kontena udara yang mematuhi piawaian bagi Aircraft Unit Load
Devices yang ditentukan oleh International Air Transport Association atau
organisasi lain yang setara, yang digunakan atau akan digunakan untuk
pengangkutan barang.”.
Dibuat 27 Mac 2015
[SULIT. KE.HF(152)860/01–2(17); Perb. R0.3865/356/1 JLD.16 (SK.3); PN(PU2)721/V]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 17(5) Akta Cukai Barang
dan Perkhidmatan 2014]
29
P.U. (A) 58
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES TAX (ZERO-RATED SUPPLY) (AMENDMENT) ORDER 2015
IN exercise of the powers conferred by section 17 of the Goods and Services
Tax Act 2014 [Act 762], the Minister makes the following order:
Citation and commencement
1.
(1)
This order may be cited as the Goods and Services Tax (Zero-Rated
Supply) (Amendment) Order 2015.
(2)
This Order comes into operation on 30 March 2015.
Amendment of First Schedule
2.
The
Goods
and
Services
Tax
(Zero-Rated
Supply)
Order
2014
[P.U. (A) 272/2014], which is referred to as the “principal Order” in this Order, is
amended the First Schedule—
(a)
in subitem 6(1), by inserting after the words “Water Services
Industry Act 2006 [Act 655]” the words “or the Water Ordinance 1994
[Sarawak Cap. 13]”;
(b)
in item 8 in the national language text, by deleting after the word
“seseorang” the word “yang”; and
(c)
by substituting for the Appendix the following Appendix:
“LAMPIRAN/APPENDIX
TARIFF CODE
01.02
DESCRIPTION
Live bovine animals.
0102.21
0102.29
- Cattle:
-Pure-bred breeding animals:
- Other:
30
000
P.U. (A) 58
TARIFF CODE
110
190
910
990
0102.31
0102.39
0102.90
000
100
900
100
910
990
01.03
Live swine.
0103.10
000
0103.91
0103.92
000
000
01.04
0104.10
0104.20
0105.13
0105.94
000
000
-
Sheep
Goats
Live poultry, that is to say, fowls of the species
Gallus domesticus, ducks, geese, turkeys and
guinea fowls.
100
900
100
900
110
190
900
0105.99
- Others:
-Weighing less than 50kg
-Weighing 50kg or more
Live sheep and goats.
01.05
0105.11
DESCRIPTION
--For slaughter:
- --Oxen
- --Other
- -Other:
- --Oxen
- --Other
- Buffalo:
- Other:
- -For slaughter
- -Other
- Other:
- Other:
- -For slaughter
- -Other
100
- Weighing not more than 185g:
-Fowls of the species Gallus domesticus:
--Breeding fowls
--Other
-Ducks:
--Breeding ducklings
- Fowls of the species Gallus domesticus:
-------------31
Weighing not more than 2kg:
Breeding fowls
Other
Other
Other:
Ducks
P.U. (A) 58
TARIFF CODE
02.01
DESCRIPTION
Meat of bovine animals, fresh or chilled.
0201.10
0201.20
0201.30
-
000
000
000
02.02
0202.10
0202.20
0202.30
Meat of bovine animals, frozen.
000
000
000
02.03
-
Boneless
Meat of swine, fresh, chilled or frozen.
0203.11
0203.12
0203.19
000
000
000
0203.21
0203.22
000
000
0203.29
000
02.04
0204.10
Boneless
- Fresh or chilled:
in
-Other
- Frozen:
in
-Other
Meat of sheep or goats, fresh, chilled or frozen.
000
0204.21
0204.22
0204.23
0204.30
000
000
000
000
0204.41
0204.42
0204.43
0204.50
000
000
000
000
02.06
-------
Carcasses and half-carcasses of lamb, fresh or
chilled
Other meat of sheep, fresh or chilled:
Boneless
Carcasses and half-carcasses of lamb, frozen
Other meat of sheep, frozen:
Boneless
Meat of goats
Edible offal of bovine animals, swine, sheep,
goats, horses, asses, mules or hinnes, fresh,
chilled or frozen.
0206.10
000
0206.21
000
- Of bovine animals, fresh or chilled
- Of bovine animals, frozen:
-Tongues
32
P.U. (A) 58
TARIFF CODE
0206.22
000
0206.29
000
0206.30
000
0206.41
0206.49
0206.80
0206.90
000
000
000
000
02.07
-----
Livers
Other
Of swine, fresh or chilled
Of swine, frozen:
Livers
Other
Other, fresh or chilled (sheep and goats only)
Other, frozen(sheep and goats only)
Meat and edible offal, of the poultry of heading
No. 01.05, fresh, chilled or frozen.
0207.11
0207.12
0207.13
0207.14
000
000
000
000
0207.41
0207.42
0207.43
0207.44
0207.45
000
000
000
000
000
03.01
- Of fowls of the species Gallus domesticus:
-Cuts and offal, fresh or chilled
-Cuts and offal, frozen
- Of ducks:
-Fatty livers, fresh or chilled
-Other, fresh or chilled
-Other, frozen
Live fish.
0301.91
000
0301.92
0301.93
000
000
0301.94
000
0301.95
0301.99
000
000
03.02
0302.11
DESCRIPTION
- Other live fish (not including fish for bait):
chrysogaster)
-Carp (Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus, hypopthalmichtys
spp., Cirrhinus spp., Mylopharyngodon piceus)
-Atlantic and Pacific bluefin tunas (Thunnus
-Southern bluefin tunas (thunnus maccoyii)
-Other
Fish, fresh or chilled, excluding fish fillets and
other fish meat of heading 03.04.
000
33
P.U. (A) 58
TARIFF CODE
0302.13
000
--
0302.14
000
--
0302.19
000
--
0302.21
000
--
0302.22
0302.23
0302.24
0302.29
000
000
000
000
-----
0302.31
000
--
0302.32
0302.33
0302.34
0302.35
000
000
000
000
-----
0302.36
0302.39
000
000
---
0302.41
0302.42
0302.43
000
000
000
----
DESCRIPTION
Oncorhynchus aguabonita,
Pacific salmon (Oncorhynhus nerka,
rhodurus), Atlantis salmon (Salmon salar) and
salmon (Hucho hucho)
Other
stenolepis)
Sole (Solea spp.)
Other
alalunga)
Atlantic and Pacific bluefin tunas (Thunnus
Other
anchovies (Engraulis spp.), sardines (Sardina
pilchardus, Sardinops spp.), sardinella (Sardinella
spp.), brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), jack and horse
mackerel (Trachurus spp.) cobia (Rachycentron
canadum) and swordfish (Xiphias gladius),
Anchovies (Engraulis spp.)
(Sprattus sprattus)
34
P.U. (A) 58
TARIFF CODE
0302.44
000
--
0302.45
0302.46
0302.47
000
000
000
----
0302.51
000
--
0302.52
0302.53
0302.54
0302.55
0302.56
000
000
000
000
000
------
0302.59
000
--
0302.71
0302.72
000
000
---
0302.73
000
--
0302.74
0302.79
000
000
0302.81
0302.82
0302.83
0302.84
0302.85
0302.89
0302.90
000
000
000
000
000
000
000
---------
03.03
0303.11
DESCRIPTION
Jack and Horse Mackerel (Trachurus spp.)
macrocephalus)
Other
(Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus), eels
snakeheads (Channa spp.), excluding livers and
roes:
Other
Seabream (Sparidae)
Other
Livers and roes
Fish, frozen, excluding fish fillets and other fish
meat of heading 03.04.
000
-Sockeye salmon (red salmon) (Oncorhynchus
35
P.U. (A) 58
TARIFF CODE
DESCRIPTION
0303.12
000
--
0303.13
000
--
0303.14
000
--
0303.19
000
--
0303.23
0303.24
000
000
---
0303.25
000
--
0303.26
0303.29
000
000
---
0303.31
000
--
0303.32
0303.33
0303.34
0303.39
000
000
000
000
-----
0303.41
000
--
0303.42
0303.43
0303.44
0303.45
000
000
000
000
-----
nerka)
Other Pacific salmon (Oncorhynhus nerka,
rhodurus)
salman (Hucho hucho)
Trout (Salmo trutta, Oncorhynhus mykiss,
Other
spp.,
Cirrhinus spp., Mylopharyngodon piceus),
and roes:
Other
stenolepis)
Sole (Solea spp.)
Other
alalunga)
Atlantc and Pacific bluefin tunas (Thunnus
36
P.U. (A) 58
TARIFF CODE
0303.46
0303.49
000
000
---
0303.51
0303.53
000
000
---
0303.54
000
--
0303.55
0303.56
0303.57
000
000
000
----
0303.63
000
--
0303.64
0303.65
0303.66
0303.67
0303.68
000
000
000
000
000
------
0303.69
000
0303.81
0303.82
0303.83
0303.84
0303.89
0303.90
000
000
000
000
000
000
-------
03.04
DESCRIPTION
Other
Herrings (Clupea harengus, Clupea pallasii),
sardines (Sardina pilchardus, Sardinops spp.),
(Sprattus sprattus), mackerel (Scomber scombrus,
Scomber australasicus, Scomber japonicus), jack
and horse mackerel (Trachurus spp.) cobia
(Rachycentron canadum) and swordfish (Xiphias
gladius), excluding livers and roes:
(Sprattus sprattus)
Jack and horse mackerel (Trachurus spp.)
macrocephalus),
Other
Other
Livers and roes
Fish fillets and other fish meat (whether or not
minced), fresh, chilled or frozen.
-
Fresh or chilled fillets of tilapias (Oreochromis
spp.), catfish (Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus carpio,
Carassius carassius, Ctenopharyngodon idellus,
37
P.U. (A) 58
TARIFF CODE
0304.31
0304.32
000
000
---
0304.33
0304.39
000
000
0304.41
000
----
0304.42
000
--
0304.43
000
0304.44
000
0304.45
0304.46
0304.49
000
000
000
0304.51
000
0304.52
0304.53
000
000
0304.54
0304.55
0304.59
000
000
000
DESCRIPTION
(Channa spp.):
Nile Perch (Lates niloticus)
Other
Fresh or chilled fillets of other fish:
Pacific salmon (Oncorhynchus nerka,
kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and
Trout (Salmo trutta, Oncorhynchus mykiss,
Citharidae)
Muraenolepididae
-Other
- Other, fresh or chilled:
-Salmonidae
Muraenolepididae
-Other
- Frozen fillets of tilapias (Oreochromis spp.), catfish
38
P.U. (A) 58
TARIFF CODE
0304.61
0304.62
000
000
0304.63
0304.69
000
000
0304.71
000
0304.72
0304.73
0304.74
0304.75
0304.79
000
000
000
000
000
0304.81
000
0304.82
000
0304.83
000
0304.84
0304.85
0304.86
0304.87
000
000
000
000
0304.89
000
0304.91
0304.92
0304.93
000
000
000
DESCRIPTION
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus
spp.), carp (Cyprinus carpio, Carassius carassius,
spp., Cirrhinus spp., Mylopharyngodon piceus), eels
snakeheads (Channa spp.):
-Catfish (Pangasius spp., Silurus spp., Clarias spp.,
Ictalurus spp.)
-Nile Perch (Lates niloticus)
-Other
- Frozen fillets of fish of the families
Bregmacerotidae, Euclichthyidae, Gadidae,
Macrouridae, Melanonidae, Merlucciidae, Moridae
and Muraenolepididae:
macrocephalus)
-Haddock (Melanogrammus aeglefinus)
-Coalfish (Pollachius virens)
-Hake (Merluccius spp., Urophycis spp.)
-Alaska Pollack (Theraga chalcogramma)
-Other
- Frozen fillets of other fish:
-Pacific salmon (Oncorhynchus nerka,
kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic salmon
(Salmo salar) and Danube salmon
(Hucho hucho)
-Trout (Salmo trutta, Oncorhynchus mykiss,
Citharidae)
-Herrings (Clupea harengus, Clupea pallasii)
-Tunas (of the genus Thunnus), skipjack or
pelamis)
-Other
- Other, frozen:
39
P.U. (A) 58
TARIFF CODE
0304.94
0304.95
000
000
---
0304.99
000
--
03.05
0305.20
100
220
320
420
0305.31
000
0305.32
000
0305.39
100
200
0305.51
000
DESCRIPTION
Alaska Pollack (Theragra chalcogramma)
Muraenolepididae, other than Alaska Pollack
(Theraga chalcogramma)
Other
Fish, dried, salted or in brine; smoked fish,
whether or not cooked before or during the
smoking process; flours, meals and pellets of fish,
fit for human consumption.
- Livers and roes, dried, smoked, salted or in
brine:
-Of cod
-Of salmon:
-Of other marine fish:
-Of freshwater fish
- Fish fillets, dried, salted or in brine, but not
smoked:
(Channa spp.)
Muraenolepididae
-Other:
--Of freshwater fish
--Of marine fish
- Dried fish, other than edible fish offal, whether
or not salted but not smoked
macrocephalus)
40
P.U. (A) 58
TARIFF CODE
0305.59
110
190
400
0305.61
0305.62
000
000
0305.63
0305.64
000
000
0305.69
300
400
0305.72
110
190
0305.79
911
919
920
110
190
200
03.06
DESCRIPTION
-Other:
--Marine:
---Anchovies (Stolephorus spp.) (Ikan bilis)
---Other
--Freshwater
- Fish, salted but not dried and fish in brine: other
than edible fish offal:
-Herrings (Clupea harengus, Clupea pallasii),
-Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
-Anchovies (Engraulis spp.)
(Channa spp.)
-Other:
--Marine
--Freshwater
Fish fins, heads, tails, maws and other edible fish
offal:
-Fish heads, tails and maws:
--Fish maws:
---Of cod
---Other
--Other:
---Marine:
----Of cod
----Other
---Freshwater
-Other:
--Marine:
---Of cod
---Other
--Freshwater
Crustaceans, whether in shell or not, live, fresh,
crustaceans, whether in shell or not, whether or
not cooked before or during the smoking
process; crustaceans, in shell, cooked by
steaming or by boiling in water, whether or not
chilled, frozen, dried, salted or in brine, flours,
meals and pellets of crustaceans, fit for human
consumption.
41
P.U. (A) 58
TARIFF CODE
0306.11
000
0306.12
0306.14
0306.15
0306.16
000
000
000
000
0306.17
0306.19
000
000
0306.21
0306.22
190
900
190
900
0306.24
190
900
0306.25
190
900
0306.26
0306.27
910
990
910
990
03.07
DESCRIPTION
- Frozen:
(Palinurus spp., Panulirus spp., Janus spp.)
-Lobster (Homarus spp.)
-Crabs
-Norway lobsters (Nephrops norvegicus)
spp., Crangon crangon)
-Other shrimps and prawns
-Other, (excluding flours, meals and pellets of
crustaceans, fit for human consumption)
- Not frozen:
(Palinurus spp., Panulirus spp., Janus spp.):
---Other
--Other
-Lobster (Homarus spp.):
---Other
--Other
-Crabs:
---Other
--Other
-Norway lobsters (Nephrops norvegicus):
---Other
--Other
spp., Crangon crangon):
--Other:
---Fresh or chilled
---Other
-Other shrimps and prawns:
--Other:
---Fresh or chilled
---Other
Molluscs, whether in shell or not, live, fresh,
molluscs, whether in shell or not, whether or not
flours, meals and pellets of molluscs, fit for
human consumption.
42
P.U. (A) 58
TARIFF CODE
0307.11
0307.19
000
0307.21
0307.29
000
100
200
100
200
0307.31
0307.39
000
0307.41
0307.49
000
0307.51
0307.59
000
0307.60
0307.71
0307.79
100
200
100
200
100
200
100
200
300
000
100
200
03.08
DESCRIPTION
- Oysters
-Other:
--Frozen
- Scallops, including queen scallops, of the genera
Pecten, Chlamys or Placopecten:
-Other:
--Frozen
- Mussels (Mytilus spp., Perna spp.)
-Live, fresh or chilled:
-Other:
--Frozen
- Cuttle fish (Sepia officinalis, Rossia macrosoma,
Sepiola spp.) and squid (Ommastrephes spp.,
Logilo spp., Nototodarus spp., Sepiteuthis spp.)
-Other:
--Frozen
- Octopus (Octopus spp.)
-Other:
--Frozen
- Snails, other than sea snails:
-Frozen
-Dried, salted or in brine
Clams, cockles and ark shells (families Arcidae,
Arcticidae, Cardiidae, Donacidae, Hiatellidae,
Mactridae, Mesodesmatidae, Myidae, Semelidae,
Solecurtidae, Solenidae, Tridacnidae and
Veneridae):
-Other:
--Frozen
Aquatic invertebrates other than crustaceans and
molluscs, live, fresh, chilled, frozen, dried, salted
or in brine; smoked aquatic invertebrates other
than crustaceans and molluscs, whether or not
43
P.U. (A) 58
TARIFF CODE
DESCRIPTION
flours, meals and pellets of aquatic invertebrates
other than crustaceans and molluscs, fit for
human consumption.
-
0308.11
0308.19
000
0308.21
0308.29
000
0308.30
100
200
300
0308.90
100
200
100
200
100
200
300
04.07
-------------
Birds’ eggs, in shell, fresh, preserved or cooked.
0407.11
0407.19
000
0407.21
0407.29
000
0407.90
-------
Sea cucumbers (Stichopus japonicus,
Holothurioidea):
Other:
Frozen
Sea urchins (Strongylocentrotus spp.,
Paracentrotus lividus, Loxechinus albus,
Echichinus esculentus):
Other:
Frozen
Jellyfish (Rhopilema spp.):
Frozen
Other
Frozen
100
100
100
200
07.01
Fertilised eggs for incubation:
-Other:
--Of ducks
Other fresh eggs:
-Other:
--Of ducks
Other:
(salted only)
-Of ducks (salted only)
Potatoes, fresh or chilled.
0701.90
000
-
Other
0702.00
000
Tomatoes, fresh or chilled.
44
P.U. (A) 58
TARIFF CODE
07.03
DESCRIPTION
Onions, shallots, garlic, leeks and other alliaceous
vegetables, fresh or chilled.
0703.10
0703.20
0703.90
-
000
000
000
07.04
0704.10
0704.20
0704.90
Onions and shallots
Garlic
Leeks and other alliaceous vegetables
Cabbages, cauliflowers, kohlrabi, kale and similar
edible brassicas, fresh or chilled.
000
000
110
190
200
900
07.05
Cauliflowers and headed broccoli
Brussels sprouts
Other:
-Cabbages:
--Round (drumhead)
--Other
-Chinese mustard
-Other
Lettuce (Lactua sativa) and chicory (Cichorium
spp.), fresh or chilled.
0705.11
0705.19
000
000
0705.21
000
----
0705.29
000
--
07.06
Lettuce:
Cabbage lettuce (head lettuce)
Other
Chicory:
Witloof chicory (Cichorium intybus
var.foliosum)
Other
Carrots, turnips, salad beetroot, salsify, celeriac,
radishes and similar edible roots, fresh or
chilled.
0706.10
0706.90
000
000
-
0707.00
000
Cucumbers and gherkins, fresh or chilled.
07.08
0708.10
0708.20
Carrots and turnips
Other
Leguminous vegetables, shelled or unshelled,
fresh or chilled.
000
100
200
900
----
Beans (Vigna spp., Phaeolus spp.):
French beans
Long beans
Other
45
P.U. (A) 58
TARIFF CODE
0708.90
000
-
07.09
Other vegetables, fresh or chilled.
0709.20
0709.30
0709.40
000
000
000
0709.51
0709.59
0709.60
000
000
0709.70
200
900
000
0709.91
0709.92
0709.93
000
000
000
0709.99
100
200
900
07.10
DESCRIPTION
Other leguminous vegetables
---
Asparagus
Aubergines (egg-plants)
Celery other than celeriac
Mushrooms and truffles:
Mushrooms of the genus Agaricus
Other
Fruits of the genus Capsicum or the genus
Pimenta:
-Chillies (fruits of genus Capsicum)
-Other
Other:
-Globe artichokes
-Olives
-Pumpkins, squash and gourds (Cucurbita
spp.)
-Other:
--Sweet corns
--Lady’s fingers
--Other
Vegetables (uncooked or cooked by steaming or
boiling in water), frozen.
0710.10
000
0710.21
0710.22
0710.29
0710.30
000
000
000
000
----
0710.40
0710.80
0710.90
000
000
000
-
Potatoes
Leguminous vegetables, shelled or unshelled:
Beans (Vigna spp., Phaseolus spp)
Other
Sweet corn
Other vegetables
Mixtures of vegetables
07.11
Vegetables provisionally preserved (for example,
by sulphur dioxide gas, in brine, in sulphur water
or in other preservative solutions), but
unsuitable in that state for immediate
consumption.
0711.20
-
Olives:
46
P.U. (A) 58
TARIFF CODE
900
0711.40
900
0711.51
0711.59
0711.90
900
900
100
---
210
290
--------
990
07.13
0713.10
0713.40
Dried leguminous vegetables, shelled, whether or
not skinned or split.
000
000
07.14
0714.10
0714.20
0714.30
-
Lentils (Dhall)
Manioc, arrowroot, salep, Jerussalem artichokes,
sweet potatoes and similar roots and tubers with
high starch or inulin content, fresh, chilled,
frozen or dried, whether or not sliced or in the
form of pellets; sago pith
100
200
900
000
000
08.01
0801.11
0801.12
0801.19
---------
DESCRIPTION
Cucumbers and gherkins:
Mushrooms and truffles
Mushrooms of the genus Agaricus:
Other:
Other vegetables; mixtures of vegetables; (in
brine only)
Sweet corn
Fruits of the genus capsicum or the genus
Pimenta:
Chillies (fruits of genus Capsicum)
Other
Other:
Other
----
Manioc (cassava) :
Dried chips
In the form of pellets
Other
Sweet potatoes
Yams (Diocorea spp.)
Coconuts, Brazil nuts and cashew nuts, fresh or
dried, whether or not shelled or peeled.
000
000
100
900
- Coconuts:
- - Desiccated
- - In the inner shell (endocarp)
- - Other:
- - - Young coconut
- - - Other
47
P.U. (A) 58
TARIFF CODE
08.03
DESCRIPTION
Bananas, including plantains, fresh or dried.
0803.10
0803.90
- Plaintains
- Other:
- - Pisang mas
- - Pisang rastali
- - Pisang berangan
- - Pisang embun
- - Other
000
100
200
300
400
900
08.04
0804.10
0804.20
0804.30
0804.40
0804.50
Dates, figs, pineapples, avocados, guavas,
mangoes and mangosteens, fresh or dried.
000
000
000
000
100
200
300
08.05
0805.10
0805.20
0805.40
0805.50
Citrus fruit, fresh or dried.
100
110
900
000
100
200
0805.90
000
08.06
0806.10
08.07
- Dates (fresh only)
- Figs (fresh only)
- Pineapple (fresh only)
- Avocados (fresh only)
- Guavas, mangoes and mangosteens:
- - Guavas (fresh only)
- - Mangos (fresh only)
- - Mangosteens (fresh only)
- Oranges:
- - Fresh
- Mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids:
- - Mandarins (including tangerines and satsumas):
- - - Fresh
- - Other (fresh only)
- Grapefruit including pamelos (fresh only)
- Lemons (Citrus limon, Citrus limonum) and limes
(Citrus arantifolia, Citrus latifolia):
- - Lemons (Citrus limon, Citrus limonum) (fresh
only)
- - Lime (Citrus aurantifolia. Citrus latifolia) (fresh
only)
- Other (Citrus microcarpa) (fresh only)
Grapes, fresh or dried.
000
- Fresh
Melons (including watermelons) and pawpaws
(papayas), fresh.
48
P.U. (A) 58
TARIFF CODE
0807.11
0807.19
0807.20
000
000
100
900
08.08
0808.10
0808.30
0808.40
DESCRIPTION
- Melons (including watermelons):
- - Watermelons
- - Other
- Papaws (papayas):
- - Mardi backcross solo (betik solo)
- - Other
Apples, pears and quinces, fresh.
000
000
000
08.09
- Apples
- Pears
- Quinces
Apricots,
cherries,
peaches
nectarines), plums and sloes, fresh.
0809.10
000
0809.21
0809.29
0809.30
0809.40
000
000
000
100
200
08.10
(including
- Apricots
- Cherries
- - Sour cherris (prunus ceranus)
- - Other
- Peaches, including nectarines
- Plums and sloes:
- - Plums
- - Sloes
Other fruit, fresh.
0810.10
0810.20
000
000
0810.30
0810.40
000
000
0810.50
0810.60
0810.70
0810.90
000
000
000
110
120
130
140
150
160
190
900
- Strawberries
- Raspberries, blackberries, mulberries and longanberries
- Black, white or red currants and gooseberries
- Cranberries, bilberries and other fruits of the genus
Vaccinium
- Kiwifruit
- Durians
- Persimmons
- Other:
- - Tropical fruit:
- - - Rambutan
- - - Langsat
- - - Jackfruit (cempedak and nangka)
- - - Mata kucing (including longan)
- - - Sapodilla (ciku fruit)
- - - Star fruits
- - - Other
- - Other
49
P.U. (A) 58
TARIFF CODE
08.13
DESCRIPTION
Fruit, dried, other than that of headings 08.01 to
08.06; mixtures of nuts or dried fruits of this
Chapter.
0813.40
---
100
900
09.01
0901.21
0901.22
Coffee, whether or not roasted or decaffeinated;
coffee husks and skins; coffee substitutes
containing coffee in any proportion.
000
000
09.02
000
0902.20
0902.30
000
000
0902.40
000
09.04
- Green tea (not fermented) in immediate packings of
a content not exceeding 3kg
- Other green tea (not fermented)
- Black tea (fermented) and partly fermented tea, in
immediate packings of a content not exceeding 3kg
- Other black tea (fermented) and other partly
fermented tea
Pepper of the genus Piper; dried or crushed or
ground fruits of the genus Capsicum or on the
genus Pimenta.
200
300
900
0904.12
100
200
900
0904.21
0904.22
- Coffee, roasted:
- - Not decaffeinated
- - Decaffeinated
Tea, whether or not flavoured.
0902.10
0904.11
Other fruits
Tamarinds
Other (Assam (genus : Garcinia atroviridis)
only)
000
000
-----------------
Pepper:
White
Black
Other
Crushed or ground:
White
Black
Other
Fruits of the genus Capsicum or of the genus
Pimenta:
Dried,neither crushed nor ground
Crushed or ground
50
P.U. (A) 58
TARIFF CODE
09.06
DESCRIPTION
Cinnamon and cinnamon-tree flowers.
0906.11
0906.19
0906.20
---
000
000
000
09.07
0907.10
0907.20
Cloves (whole fruit, cloves and stems).
000
000
09.08
-
Crushed or ground
Nutmeg, mace and cardamoms.
0908.11
0908.12
000
000
0908.21
0908.22
000
000
0908.31
0908.32
000
000
09.09
-------
Nutmeg:
Crushed or ground
Mace:
Crushed or ground
Cardamoms:
Crushed or ground
Seeds of anise, badian, fennel, coriander, cumin
or caraway; juniper berries.
0909.21
0909.22
000
000
0909.31
0909.32
000
000
0909.61
0909.62
000
000
09.10
0910.11
0910.12
0910.20
0910.30
Cinnamon (Cinnamomum zeylanicum Blume)
Other
Crushed or ground
-------
Seeds of coriander:
Crushed or ground
Seeds of cumin:
Crushed or ground
Seeds of anise, badian, caraway or fennel;
juniper berries:
Crushed or ground
Ginger, saffron, turmeric (curcuma), thyme, bay
leaves, curry and other spices.
000
000
000
000
---
Ginger:
Crushed or ground
Saffron
Turmeric (curcuma)
Other spices:
51
P.U. (A) 58
TARIFF CODE
0910.91
000
--
0910.99
--
000
DESCRIPTION
Mixtures referred to in Note 1(b) to this
Chapter
Other
10.06
Rice.
1006.10
-----
1006.20
100
900
100
900
1006.30
1006.40
1101.00
100
900
900
000
11.02
1102.90
Cereal flours other than of wheat or meslin.
100
11.06
1106.20
--
Other:
Rice flour
Flour, meal and powder of the dried leguminous
vegetables of heading 07.13, of sago or of roots or
tubers of heading 07.14 or of the products of
Chapter 8.
100
200
15.08
1508.90
Rice in the husk (paddy or rough):
Glutinous rice
Other
Husked (brown) rice:
Glutinous rice
Other
Semi-milled or wholly milled rice, whether or
not polished or glazed:
-Glutinous rice
-Other
Broken rice:
-Other
Wheat or meslin flour.
---
Of sago or of roots or tubers of heading 07.14:
Of sago
Of manioc (cassava)
Ground-nut oil and its fractions, whether or not
refined, but not chemically modified.
900
--
Other:
Other
15.11
Palm oil and its fractions, whether or not refined,
but not chemically modified.
1511.90
Other:
-Other:
--In packings of a weight not exceeding 20kg
910
52
P.U. (A) 58
TARIFF CODE
15.13
1513.19
000
15.17
1517.90
521
526
561
16.05
1605.21
1605.29
19.01
--
Coconut (copra) oil and its fractions:
Other (for cooking oil only but excluding its
solid fraction)
Margarine; edible mixtures or preparations of
animal or vegetable fats or oils or of fractions of
different fats or oils of this Chapter other than
edible fats or oils or their fractions of heading
15.16.
Other:
-Other mixtures or preparations of vegetables
fats or oils or of their fractions:
--Liquid mixtures of preparations:
---In which ground-nut oil predominates
---In which palm oil predominates:
----Other:
-----In packing of a net weight of less
than 20kg
---In which coconut oil predominates
Crustaceans, molluscs and other
invertebrates, prepared or preserved.
000
900
17.01
1701.99
DESCRIPTION
Coconut (copra), palm kernel or babassu oil and
fractions thereof, whether or not refined, but not
chemically modified.
aquatic
Shrimps and prawns:
-Not in airtight container (cencaluk only)
-Other:
--Other (cencaluk only)
Cane or beet sugar and chemically pure sucrose,
in solid form.
000
--
Other:
Other (cane sugar only)
Malt extract; food preparations of flour, groats,
meal, starch or malt extract, not containing cocoa
or containing less than 40% by weight of cocoa
calculated on a totally defatted basis, not
elsewhere
specified
or
included;
food
preparations of goods of heading 04.01 to 04.04,
not containing cocoa or containing less than 5%
by weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included.
53
P.U. (A) 58
TARIFF CODE
1901.10
1901.90
-
211
220
520
19.02
1902.19
1902.30
DESCRIPTION
Preparations for infant use, put up for retail
sale:
-Of goods of headings 04.01 to 04.04:
--Not containing cocoa
---Prepared milk in powder form
--Containing cocoa (in powder form only)
- Other:
- - Other, of goods of heading 04.01 to 04.04
- - - Preparations for young children use, put up for
retail sale
Pasta, whether or not cooked or stuffed (with
meat or other substances) or otherwise
prepared, such as spaghetti, macaroni, noodles,
lasagne, gnocchi, ravioli, cannelloni; couscous,
whether or not prepared.
200
400
900
500
900
- Uncooked pasta, not stuffed or otherwise prepared:
- - Other:
- - - Rice vermicelli (bee hoon)
- - - Noodles (mee kuning)
- - - Other (laksa and kue tiaw only)
- Other pasta:
- - Rice vermicelli (bee hoon)
- - Other (laksa and kue tiaw only)
19.05
Bread, pastry, cakes, biscuits and other
wares, whether or not containing
communion wafers, empty cachets of
suitable for pharmaceutical use, sealing
rice paper and similar products.
1905.90
- Other:
- - Other bread, ship’s biscuits and other ordinary
bakers’ wares, not containing added sugar, eggs,
fats, cheese or fruit (plain white bread and plain
wholemeal bread only)
- - Other (plain white bread and plain wholemeal
bread only)
300
900
21.01
bakers'
cocoa;
a kind
wafers,
Extract, essences and concentrates, of coffee, tea
or maté and preparations with a basis of these
products or with a basis of coffee, tea or maté;
roasted chicory and other roasted coffee
subsitutes,
and
extracts,
essences
and
concentrates thereof.
54
P.U. (A) 58
TARIFF CODE
2101.11
2101.20
000
900
DESCRIPTION
- Extracts, essences and concentrates, of coffee, and
preparations with a basis of these extracts,
essences or concentrates or with a basis of coffee:
- - Extracts, essence and concentrates
- Extracts, essence and concentrates, of tea or maté,
and preparations with a basis of these extracts,
essence or concentrates or with a basis of tea or
maté:
- - Other (tea only)
21.03
Sauces and preparations therefor; mixed
condiments and mixed seasonings; mustard flour
and meal and prepared mustard.
2103.90
--
2501.00
100
200
000
49.01
Other:
Sauces other than those of subheadings
2103.10 000 and 2103.20 000 (budu only)
-Belachan (blachan)
Salt (including table salt and denatured salt) and
pure sodium chloride, whether or not in aqueous
solution; or containing added anti-caking or
free-flowing agents; sea water. (Table salt
including rock salt in any form only)
Printed books, brochures, leaflets and similar
printed matter, whether or not in single sheets.
4901.91
000
4901.99
000
49.02
- Other:
- - Dictionaries and encyclopaedias, and serial
installments thereof
- - Other
Newspapers, journals and periodicals, whether
or not illustrated or containing advertising
material.
4902.10
000
4902.90
000
- Appearing at least four times a week (newspapers
only)
- Other (newspapers only)
4903.00
000
Children’s picture, drawing or colouring books.
4904.00
000
Music, printed or in manuscript, whether or not
bound or illustrated.
Maps and hydrographic or similar charts of all
kinds, including atlases, wall maps, topographical
plans and globes, printed.
49.05
55
P.U. (A) 58
TARIFF CODE
4905.91
000
49.11
4911.99
300
DESCRIPTION
- Other
- - In book form
Other printed matter, including printed pictures
and photographs
- - - Official government publications, that is,
official, parliamentary and administrative
documents published in their country of
origin
”.
Amendment of Second Schedule
3.
The principal Order is amended in the Second Schedule―
(a)
by substituting for subitem 3(1) the following subitem:
“(1)
Loading, unloading, handling services or storage of goods carried
or to be carried in a ship or aircraft in a port or airport by—
(a)
a port operator;
(b)
airport operator; or
(c)
any person authorized by the Minister responsible for
transport.”;
(b)
in subitem 12(b)(iii), by inserting after the words “Capital Markets and
Services Act 2007 [Act 671]” the words “issued and”; and
(c)
by substituting for item 24 the following item:
“24.
The lease of sea container which conforms to the standard
defined by the International Organization for Standardization, Institution
of International Container Lessors or any other equivalent organization,
or the lease or air container which conforms to the standards for Aircraft
Unit Load Devices defined by the International Air Transport Association
56
P.U. (A) 58
or any other equivalent organization, used or to be used for the
transportation of goods.”.
Made 27 March 2015
[SULIT. KE.HF(152)860/01–2(17); Perb. R0.3865/356/1 JLD.16 (SK.3); PN(PU2)721/V]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 17(5) of the Goods and
Services Tax Act 2014]
57

Zero-Rated Supply

Transcription

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