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Import Duties and Sales Tax Exemption on Studio and Filming Production Equipment

Updated: Nov 9, 2022

To Download Budget 2023 Speech and some other related publications - https://t.me/YourAuditor/3276


Current Position

Dasar Industri Kreatif Negara has been introduced to empower the creative industries holistically based on creativity and innovation by producing high-quality products and dignifying the art and cultural heritage.


The availability of high-tech infrastructure and a conducive ecosystem are the main catalysts to promote growth and increase the competitiveness of the local creative industry. To produce creative content with international standards, industry players, including film producers, must continue exploring innovation and taking advantage of new technologies.


Importation of specific equipment for the creative industry, such as cameras and broadcast equipment, audio and video systems, studio equipment and filming production equipment, is subject to import duty between 5% to 30% and sales tax of 10%.


Proposal

To encourage industry players to produce high-quality creative content for the domestic and international markets as well as to attract foreign producers filming in Malaysia, it is proposed import duty and sales tax exemptions on studio and filming production equipment be given to equipment providers and production services, including post-production, studio and cinema for 2 years.

Effective Date

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



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