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Customs Duties (Exemption)(Amendment) (No. 4) Order 2023


Federal Government Gazette published the Customs Duties (Exemption) (Amendment) Order 2023 [P.U. (A) 333] on 02/11/2023. This Order comes into operation on 1 December 2023.


The order includes changes to the list of goods and individuals exempted from customs duties, such as aerospace maintenance, repair, and overhaul companies, as well as federal or state officials who have completed official service abroad or in Labuan or Langkawi.


The order outlines the conditions and requirements for exempting import duties for these goods and individuals. The Minister of Finance issued the order on 25 October 2023. According to the Customs Duties (Exemption) (Amendment) Order 2023, the following goods and individuals are now exempted from import duties:

  1. Aerospace maintenance, repair, and overhaul (MRO) companies are exempted from duties on goods that are new and unused, directly used in MRO activities within Malaysia, and used at all times at the premises of the company approved by the Civil Aviation Authority of Malaysia (CAAM).

  2. Federal or State officials who have completed official service abroad are exempted from import duties for one imported motor vehicle under heading 87.03 or 87.04, or one imported motorcycle under heading 87.11, with a fifty percent exemption of import duty based on the rate imposed under the prevailing Customs Duties Order, provided they have served at least twelve months abroad and the goods to be imported have been registered by the authority responsible for registering or licensing in any foreign country in the name of the officials not less than six months from the date the officials return to Malaysia.

  3. Federal or State officials who have completed official service in Labuan or Langkawi are exempted from import duties for one motor vehicle under heading 87.03 or 87.04, with a fifty percent exemption of import duty based on the rate imposed under the prevailing Customs Duties Order.

These exemptions are subject to various conditions, such as obtaining written permission from the Director General for the importation of goods, registering the goods with the Road Transport Department of Malaysia in the name of the officials, and not selling or otherwise disposing of the goods except after the payment of import duty has been made.


Additionally, companies and individuals who have been given an exemption must keep records or accounts of the goods imported or purchased and make them available for inspection for a specified number of years.


262.1 [P.U (A) 333_2023] Customs Duties (Exemption)(Amendment) (No. 4) Order 2023
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