Identifying Smuggled and Genuinely Imported/Locally Manufactured Cigarettes

MENGENALI ROKOK YANG SAH DAN YANG TIDAK SAH (Genuinely Imported/Locally manufactured with taxes paid vs Contraband cigarettes)

.   1. Yang dimaksudkan “Sah” atau “Tidak Sah” ialah sama ada diluluskan untuk dijual di pasaran Malaysia. Rokok yang “Sah” adalah rokok sama ada diimport atau dikilang tempatan yang telah berbayar duti import (jika diimport), duti eksais (untuk rokok dikilang tempatan atau diimport) dan Cukai Barangan dan Perkhidmatan (“GST”) (untuk rokok yang diimport atau dikilang tempatan)

2  2. Rokok yang dikilang tempatan ertinya dikeluarkan oleh kilang Eksais dan rokok yang diimport perlu mematuhi beberapa syarat sebelum dibenarkan untuk edaran di pasaran tempatan. Syarat-syarat ini ditetapkan pada lesen Eksais yang dikeluarkan oleh Jabatan Kastam atau dalam Perintah Kastam (Larangan Mengenai Import) 2017.  

3   3. Berikut adalah syarat yang ditetapkan dalam Perintah Kastam (Larangan Mengenai Import) 2017:

A. All importers shall comply with the health warning on cigarette packaging:

(1) Packet of cigarette:

(a) On each packet of cigarette there shall be printed a health warning consisting of any one of the following set texts and images:

(b) the set texts and images shall be printed with fifty percent coverage area to be positioned from the top on the front panel and with sixty percent coverage area to be positioned from the top on the back panel

(c) the images shall be printed with resolution not less than 300 dpi (“dpi” or “dot per inch” means the degree of resolution of printing images expressed in terms of number of printed dots per linear inch)

(d) the set texts and images shall be printed using not less than four colour printing

    (e) the set texts shall be printed, in lettering of Arial of 10 points for each packet, in pure white on a     

    Matt Black background, except the words “AMARAN and “WARNING” which shall be printed, in bold-faced 

    lettering of Arial of 12 points for each packet, in yellow on a Matt Black background

 HEALTH WARNING 1

  

HEALTH WARNING 2

HEALTH WARNING 3

HEALTH WARNING 4

 HEALTH WARNING 5

HEALTH WARNING 6

HEALTH WARNING 7

HEALTH WARNING 8

HEALTH WARNING 9

HEALTH WARNING 10

HEALTH WARNING 11

HEALTH WARNING 12

4.    Syarat-syarat yang sama ditetapkan untuk dipamerkan pada karton iaitu bungkusan yang 

          mengandongi peket-peket rokok

(2) Carton of cigarette:

(a) on each carton of cigarette there shall be printed a health warning consisting of any one of the following set texts and images:

(Imej-imej sama seperti di atas)

B.   Health information on cigarette packaging:

(1) Packet of cigarette:

(a) on each packet of cigarette there shall be printed the following health information, sale restriction and particulars on its panel:

(b) Cartoon of cigarette:

(a) on each packet of cigarette there shall be printed the following health information, sale restriction and particulars on its panel:

(b) the health information shall be printed in lettering of Arial not less than 26 points for each packet.

C. Tax stamp:

(a) on each packet of cigarette there shall be affixed a tax stamp as approved by the Director General.

    (b) the tax stamp shall not visually obstruct the health warning and health information

5     5.     Syarat-syarat seperti di atas telah ujud sejak 2008 iaitu seperti ditetapkan dalam    Perintah Kastam (Larangan Mengenai Import) 2008 yang telah berkuatkuasa pada 1  Apr 2008 sehingga digantikan dengan Perintah Kastam (Larangan Mengenai Import)  2012 pada April 2013.

      6. Perintah Kastam (Larangan Mengenai Import) 2008 mempunyai syarat berbeza    untuk kawalan Rokok sama ada diimport atau dikilang tempatan iaitu:

That there shall be clearly and conspicuously printed in a prominent position on every container of cigarettes imported the following words:

(a) 'AMARAN OLEH KERAJAAN MALAYSIA-MEROKOK MEMBAHAYAKAN KESIHATAN'; and

(b) 'TIDAK MELEBIHI 20 MG TAR, 1.5 MG NIKOTINA'.

Where the container is a packet which is rectangular block in shape, the words shall be printed on either of the side panels of the packet. Every packet of cigarette must also be affixed with tax stamp approved by the Director General of Customs

(lihat Jadual ke-4 Bahagian II, item 1.)

Excise laws are another indirect taxation legislation administered by the Customs department. Commonly referred to as excise duty instead of tax, this applies to goods manufactured in the country (referred to in the Act as Federation).
Excise duty is applicable to a limited number of goods and these are listed in the Excise Duties Order 2012, Schedule. There are only four type of goods subject to excise duty, rates being different to each of these goods. They are 4 categorys :1. Beer, Wines and Spirits, Fermented beverages, Undenatured Ethyl alcohol; 2. Tobacco products like Cigars, Cigarettes, Smoking tobacco including Water pipe tobacco; 3. Motor vehicles for transport of people, motorcycles and 4. Playing cards and Mahjong tiles.
Excise duties are quite common in other countries too but mostly are applicable to goods that are considered harmful to health, products that relatively wealthy members of society can afford and would contribute to the coffers of the govt or products that need to be controlled for the well being of family and society.

See Wikipaedia on Excise duty : As a deterrent, excise is typically directed towards three broad categories of harm:

- health risks from abusing toxic substances (thus making it a kind of sumptuary tax); typically this includes tobacco and alcoho.l
-environmental damage (thus acting as a green tax); this usually includes fossil fuels (such as petrol).
-socially damaging / morally objectionable activity (thus making it a type of vice tax or sin tax); usually this includes gambling, and can include prostitution (including solicitation and pimping) in places where it is legal.

Monies raised through excise may be earmarked for redress of specific social costs commonly associated with the product or service on which it is levied. Tobacco tax revenues, for example, might be spent on government anti-smoking campaigns, or healthcare for cancer, heart-disease, vascular disease, lung disease, and so on.
Targets of taxation : 1. Tobacco, Alcohol and Gasoline; 2. Narcotics; 3. Gambling; and 4. Prostitution.

Definition of 'VALUE' in Malaysian Customs Laws

Understanding what is considered 'Value' of a product is important as it has implications on the calculation of import duty, Excise duty and GST on goods that are imported or some goods that are locally produced and subject to excise controls.
Customs Act 1967 considered the principal Act defines Value (in Section 2 under the heading :Interpretation) as:
"value" in relation to imported goods means customs value as determined under Section 142 (35B).
Section 142(35B) is a provision in the Act that empowers the Minister to make regulations and the following Regulations were enacted with effective date of enforcement 1 Jan 2000:
CUSTOMS (RULES OF VALUATION) REGULATIONS 1999(P.U.(A) 507/99)
These Regulations were a replacement of the traditional system that was in practice throughout much of the World that is the Brussels Definition of Value ("BDV" or "Definition"). The new system of Valuation principles had been defined in the General Agreement of Tariffs and Trade ("GATT Agreement"). The new principles incorporated elements of the Definition to a greater or lesser extent. The principles of Valuation under GATT is one of the measures adopted aimed to reduce or eliminate non tariff measures with restrictive effect on international trade. Value under BDV value was a notional concept whilst GATT used a positive concept. Notional concept means there is a single, theoretical, standard of value: the normal price of the goods, that is 'the price the goods would fetch on a sale in the open market under specified conditions. With the positive concept the primary method of establishing the Customs value is the transacted value of the imported goods that is the price actually paid or payable for the goods being valued when the sale meets specified conditions. When there is no sale or the specified conditions are not met, one has to move to secondary methods, each precisely defined and set out in a hierarchical order.

The Excise Act defines "Value" in Section 2 under Interpretation as below:
"value" means –

a. in relation to locally manufactured goods, the price which a buyer would give for the goods on purchase in the open market at the time when duty is payable but will exclude any excise duty, costs, charges and expenses of transportation and storage immediately after removal from the place of manufacture; and

b. in relation to imported goods -
(i) the value of such goods for the purpose of customs duty determined in accordance with the Customs Act 1967; and

(ii) the amount of customs duty, if any, payable on such goods.

GST Act 2014 defines Value of goods imported into Malaysia as :
Section 16. The value of goods imported into Malaysia shall be the sum of the following amounts, namely-
(a) the value of the goods for the purposes of customs duty determined in accordance with the Customs Act 1967;
(b) the amount of customs duty, if any paid or is to be paid on the goods; and
(c) the amount of excise duty, if any, paid or is to be paid on the goods.

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