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Excise Duty Exemption on Tourism Vehicles

Updated: Nov 9, 2022

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Something about Tourism and Travel Related Services

Tourism and Travel Related Services are divided into four (4) sub-sectors, namely:

  • Hotels and restaurants (including catering);

  • Travel agency and tour operator services;

  • Tourist guide services; and

  • Other tourism services.


Tourism activities are part of more general services activities, most notably many transport services, certain business services, distribution services, and recreational, cultural and sporting services.


Malaysia gives a lot of importance to the tourism sub-sector, given the foreign exchange earnings potential.


Major tourism industry guidelines within the subsector include Hotel and Restaurant, Tour Operating/Travel Agency Business, Tourism Vehicle Business, and Malaysia My Second Home Scheme (MM2H). Other tourism activities include Meetings, Incentives, Conferences, Exhibitions (MICE), Medical/Health Tourism, and SPA and Wellness Services.


Footnotes

Tourism Vehicle’ means an excursion bus or hire-and-drive car.


Tourism Vehicle Business’ means the business of operating or letting out for hire a tourist vehicle.


Based on Section 4 of the Tourism Vehicles Licensing Act 1999, tourism vehicles must be licensed.

“(a) No person shall carry on or hold himself out as carrying on tourism vehicle business except a company which is licensed under the Tourism Industry Act, 1992 and which holds a valid licence granted under this section.”


Current Position

In supporting Visit Malaysia Year 2020, an excise duty exemption of 50% was given to tourism operators on purchasing new locally assembled tourism vehicles effective from 1 January 2020 to 31 December 2021.


Proposal



To support the recovery of the tourism industry that has been affected by the COVID-19 pandemic, it is proposed50% excise duty exemption be given on the purchase of new locally assembled tourism vehicles as follows:

  • Hire and Drive Cars for Tourists; and


  • Excursion Bus.




Effective Date

For applications received by the Ministry of Finance from 1 January 2023 to 31 December 2024.


Something about Tourism and Travel-Related Services:-

177.1 Something about Tourism and Travel Related Services
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