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Excise Duties (Exemption) (Amendment) Order 2023

Updated: Dec 27, 2023



The government gazette announces an amendment to the Excise Duties (Exemption) Order 2017, which grants exemptions to federal or state officials who have completed official service abroad or in Labuan or Langkawi.


These exemptions allow them to import motor vehicles or motorcycles under specific conditions.


The amendment will be effective from 1 December 2023. The amendment to the Excise Duties (Exemption) Order 2017 [P.U. (A) 331, gazetted on 02/11/2023], as indicated by the Excise Duties (Exemption) (Amendment) Order 2023, introduces new items and particulars to the Schedule of the original order. Specifically, it adds provisions for exemptions of excise duties for Federal or State officials who have completed official service abroad or in Labuan or Langkawi. These amendments provide certain conditions under which these officials can import a motor vehicle or motorcycle with a fifty percent exemption of excise duty based on the rate imposed under the prevailing Excise Duties Order, subject to various conditions such as minimum service duration, registration requirements, and restrictions on the sale or disposal of the imported goods. Federal or State officials who have completed official service abroad, in Labuan, or in Langkawi are eligible for the exemptions mentioned in the amendment. Federal or State officials who wish to import motor vehicles or motorcycles under this amendment must meet the following specific conditions:

  1. They must have served at least twelve months abroad for officials who have completed official service abroad, or at least twelve months in Labuan or Langkawi for those who have completed official service in these locations.

  2. They are entitled to a fifty percent exemption of excise duty based on the rate imposed under the prevailing Excise Duties Order.

  3. The imported goods should be 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.

  4. The goods shall be registered with the Road Transport Department of Malaysia in the name of the officials.

  5. The officials must obtain written permission from the Director General for the importation of the goods within six months from the date the officials report for duty.

  6. The goods shall not be sold or disposed of except after the payment of excise duty.

These conditions ensure that the exemptions are granted in a controlled manner and that the benefits are appropriately utilized by the eligible officials.


261.1 [P.U (A) 331_2023] Excise Duties (Exemption) (Amendment) Order 2023
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