top of page
  • Writer's pictureCCS

Customs (Customs Ruling) (Amendment) Regulations 2023

Updated: Jun 5, 2023


A Customs ruling is a ruling provided by the Customs Department following a request by a trader, agent or individual.


It is a binding ruling issued in writing by the Director General of Customs and can serve as a guide regarding duty liabilities involved in business activities such as:

  • import or export affairs under the Customs Act 1967,

  • production or manufacture of goods under the Sales Tax Act 1972,

  • Excise Act 1976; and

  • taxable services under the Service Tax Act 1975.

Customs rulings are issued for:

  • Classification of goods

  • Principles to be applied for the purpose of determining the value of goods.

  • Determination of taxable persons in relation to the production or manufacture of goods; and

  • Determination of taxable services.

IN exercise of the powers conferred by section 142 of the Customs Act 1967 [Act 235], the Minister makes Customs (Customs Ruling) (Amendment) Regulations 2023.


This Gazette Order is regarding the Customs (Customs Ruling) Regulations 2007 in Malaysia, which have been amended by the Minister through regulations that came into effect on January 1st, 2023.


The amendments include changes to regulations 2, 3, and 7, as well as the deletion of Schedules A, B, and C.


To fully understand these changes, it is recommended that readers download the regulations by clicking on the attachment below to read them in full:-


103.1 Customs (Customs Ruling) (Amendment) Regulations 2023 (P.U. (A) 76_2023)
.pdf
Download PDF • 425KB

Disclaimer:

The articles, templates, and other materials on our website are provided only for your reference.


While we strive to ensure that the information presented is current and accurate, we cannot guarantee the completeness, reliability, suitability, or availability of the website or its content, including any related graphics. Consequently, any reliance on this information is entirely at your own risk.


If you intend to use the content of our videos and publications as a reference, we recommend that you take the following steps:

  1. Verify that the information provided is current, accurate, and complete.

  2. Seek additional professional opinions, as the scope and extent of each issue, may be unique.

免责声明:

我们网站上的文章、模板和其他材料只供参考。


虽然我们努力确保所提供的信息是最新和准确的,但我们不能保证网站或其内容,包括任何相关图形的完整性、可靠性、适用性或可用性。因此,您需要承担使用这些信息所带来的风险。


如果你打算使用我们的视频和出版物的内容作为参考,我们建议你采取以下步骤:

  1. 核实所提供的信息是最新的、准确的和完整的。

  2. 寻求额外的专业意见,因为每个问题的范围和程度,可能是独特的。

Keep in touch with us so that you can receive timely updates

请与我们保持联系,以获得即时更新。

1. Website ✍️ https://www.ccs-co.com/ 2. Telegram ✍️ http://bit.ly/YourAuditor 3. Facebook ✍




99 views0 comments

Comments


bottom of page