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Postponement of the Implementation of Excise Duty on Premix Preparation Beverages


The application of excise duty on premix preparations was initially announced on 29 October 2021 during Malaysia's Budget 2022.


This excise duty is an enlargement of the excise duty imposed on ready-to-drink sugar-sweetened beverages on 1 July 2019, when it first went into effect.


The Royal Malaysian Customs Department (RMCD) published an announcement on March 31, 2022, indicating the expansion of excise duty on sugar-sweetened beverages with a proposed effective date of April 1, 2022.


The announcement is only available in the Bahasa Malaysia language.


To legislate, on 9 September 2022, the Malaysian Government gazetted the following Excise Duties Orders:

  • Excise Duties (Amendment) Order 2022 [P.U.(A) 287/2022]

  • Excise Duties (Exemption) (Amendment) (No.2) Order 2022 [P.U.(A) 288/2022]

  • Excise Duties (Exemption from Licensing) (Amendment) Order 2022 [P.U.(A) 289/2022]

  • Excise Duties (Premix Preparation) (Payment) Order 2022 [P.U.(A) 290/2022]

Reference
  • Excise Duties (Amendment) Order 2022 [P.U.(A) 287/2022]

199.1 Excise Duties (Amendment) Order 2022 [P.U.(A) 287_2022]
.pdf
Download PDF • 533KB
  • Excise Duties (Exemption) (Amendment) (No.2) Order 2022 [P.U.(A) 288/2022]

199.2 Excise Duties (Exemption) (Amendment) (No.2) Order 2022 [P.U.(A) 288_2022]
.pdf
Download PDF • 670KB
  • Excise Duties (Exemption from Licensing) (Amendment) Order 2022 [P.U.(A) 289/2022]

199.3 Excise Duties (Exemption from Licensing) (Amendment) Order 2022 [P.U.(A) 289_2022]
.p
Download P • 595KB
  • Excise Duties (Premix Preparation) (Payment) Order 2022 [P.U.(A) 290/2022]

199.4 Excise Duties (Premix Preparation) (Payment) Order 2022 [P.U.(A) 290_2022]
.pdf
Download PDF • 427KB

Nevertheless, this proposed provision was subsequently postponed to 1 November 2022.


The objective of this measure is to promote a healthier lifestyle for Malaysians, as pre-mixed producers are likely to take two approaches to this matter:

  1. raise their selling prices to pass on the additional sugar tax entirely and hopefully reduce the demand of the consumption, and

  2. lower the sugar content in their products to below the threshold for excise duty.

Latest Development

Based on a notice issued by the Royal Malaysian Customs Department, the imposition of excise duty on premix preparations has been postponed to 1 January 2023.


The aforementioned announcement may be read in its entirety on the website of the Royal Malaysian Customs Department (RMCD), which can be found at http://www.customs.gov.my/en/pages/main.aspx.



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