Revised Sales Tax Policy No. 1/2022 – Sales Tax Exemption on Pallets

We want to remind you about our previous article on April 23, 2022, titled "Sales Tax Policy No. 1/2022 – Sales Tax Exemption on Pallets," that the Royal Malaysian Customs Department (RMCD) has issued Sales Tax Policy 1/2022 on April 5, 2022.

The purpose of this policy is to provide clarity regarding the sales tax exemption claim for registered manufacturers or their representatives (persons acting on behalf of registered manufacturers) who import or purchase pallets used as packaging materials in the manufacturing process, along with the associated conditions that must be met to claim the exemption.

We want to notify you that the Royal Malaysian Customs Department (RMCD) has recently issued a revised version of the Sales Tax Policy (SATP) 1/2022, dated November 16, 2022.