Updated: Jun 5
The Minister has made an order under subsection 10(2) of the Sales Tax Act 2018 [Act 806], i.e. Sales Tax (Rate of Tax) (Amendment) Order 2023.
This order came into operation on 1 April 2023.
The Sales Tax (Rate of Tax) Order 2022 [P.U. (A) 176/2022] is amended in subparagraph 2(1) by substituting for paragraph (b) the following paragraph:
“(b) goods imported on or with any person entering Malaysia or in the baggage of such person and the goods are not for commercial use, excluding:-
smoking pipes (including pipe bowls); P.U. (A) 102 5
electronic cigarettes and similar personal electric vaporising devices;
preparation of a kind used for smoking through electronic cigarettes and electric vaporising devices, in the form of liquid or gel, whether or not containing nicotine;
To fully understand the amendments, interested parties can download the Order by clicking on the attachment provided:-
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