Only 10% Customs duty Imposed on persons (Citizens/Permanent Residents or Tourists) And No Sales Tax on Hand carried Luggage and goods not for commercial purpose

Mengapa kadar duti  ‘kastam’ 10% sahaja dikenakan keatas pelancong termasuk warga tempatan ketika membawa barang masuk melalui Lapangan terbang, Pelabohan atau pintu masuk melalui jalanraya di sempadan

Perintah Duti Kastam 2017 menetapkan kadar duti kastam yang dikenakan keatas barangan yang diimport ke Malaysia. Kadar ini berbeza antara minima 5% sehingga 35%. Terdapat juga kadar specific yang ditetapkan untuk barangan tertentu iaitu dalam nilai Ringgit tetapi ini tidak berkaitan untuk barangan yang dibawa dalam begasi atau dalam tangan seseorang (termasuk dalam kenderaan) yang masuk ke Malaysia. Kadar 10% ditetapkkan dalam Perintah Duti Kastam 2017, lihat di perenggan 3 pada Pengenalan:

Adakah Cukai Jualan juga kena dibayar oleh seseorang selain duti kastam?

                                    CUSTOMS DUTIES ORDER 2017

IN exercise of the powers conferred by subsection 14(1) of the Customs Act 1967 [Act 235], the Minister makes the following order:

Citation and commencement

1.       (1)     This order may be cited as the Customs Duties Order 2017.

(2)     This Order comes into operation on 1 April 2017.

Customs duties

2.       (1)     Subject to subparagraph (3), import duties shall be levied on, and paid by the importer, in respect of goods described in columns (1), (2) and (3) of the First Schedule imported into Malaysia, at the full rates specified in column (5) of the First Schedule.

(2)     In the case of goods described in columns (1), (2) and (3) of the First Schedule subject to tariff rate quota as specified in column (5) of the First Schedule, import duty shall be levied at the specified rates in column (5) of Appendix B to the First Schedule, as determined by the agency specified in column (6) of Appendix B to the First Schedule.

(3)     In the case of goods subject to import duty imported on or with any person entering Malaysia or in the baggage of such person and is intended for non-commercial use (except motor vehicles, alcoholic beverages, spirits, tobacco and cigarettes) a customs duty at a flat rate of ten percent ad valorem shall be levied on and paid by the importer on such goods.

Dan Mengapa tiada Cukai Jualan 10% dikenakan selain Duti Kastam 10%? Bukankah Undang undang Akta Kastam 1967 yang mengenakan Duti kastam dan Akta Cukai Jualan 2018 dua akta yang berbeza dan mengenakan dua jenis cukai yang berlainan (Cukai Jualan dikenakan keatas barangan yang diimport selain barangan bercukai yang dikilangkan dalam Malaysia). Ini penjelasannya:

REASON WHY NO SALES TAX IS IMPOSED ON PERSONS CARRYING GOOD IN HAND CARRIED LUGGAGE AT AIRPORTS, INSTEAD A FLAT RATE OF IMPORT DUTY IS IMPOSED P.U. (A) 221/2018

AKTA CUKAI JUALAN 2018

PERINTAH CUKAI JUALAN (KADAR CUKAI) 2018

PADA menjalankan kuasa yang diberikan oleh subseksyen 10(2) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut:

Nama dan permulaan kuat kuasa

1.       (1)     Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Kadar Cukai) 2018.

(2)     Perintah ini mula berkuat kuasa pada 1 September 2018.

Kadar cukai jualan

2.       (1)     Kadar cukai jualan yang hendak dikenakan dan dilevikan hendaklah ditetapkan pada sepuluh peratus ke atas semua barang kecuali—

(a) barang yang termasuk dalam mana-mana perintah pengecualian yang dibuat di bawah seksyen 35 Akta Cukai Jualan 2018; dan

(b) barang yang diimport pada atau dengan mana-mana orang yang memasuki Malaysia atau dalam bagasi orang itu dan barang itu bukan bagi kegunaan perdagangan, tidak termasuk kenderaan bermotor, minuman keras, spirit, tembakau, rokok, tayar dan tiub.

SALES TAX ACT 2018

SALES TAX (RATES OF TAX) ORDER 2018

IN exercise of the powers conferred by subsection 10(2) of the Sales Tax Act 2018 [Act 806], the Minister makes the following order:

Citation and commencement

1.       (1)     This order may be cited as the Sales Tax (Rates of Tax) Order 2018.

(2)     This Order comes into operation on 1 September 2018.

Rate of sales tax

2.       (1)     The rate of sales tax to be charged and levied shall be fixed at ten per cent on all goods except—

(a) goods which are included in any exemption order made under section 35 of the Sales Tax Act 2018; and

(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 motor vehicles, alcoholic beverages, spirits, tobacco, cigarettes, tyres and tube.

Jelas di sini bahawa hanya duti kastam pada kadar 10% sahaja dan tiada Cukai jualan 5%/10% dikenakan keatas barangan yang dibawa masuk dalam begasi dan barang itu bukan untuk tujuan perdagangan dan barang itu tidak termasuk minuman keras,tembakau, rokok, tayar dan tiub.

Duti Kastam tersebut dikenakan jika didapati pelancong atau warga Malaysia yang masuk Negara membawa barang bercukai melebihi daripada kelayakan pengecualian yang diberikan kepada mana-mana orang yang masuk Malaysia atau warga Malaysia yang balik daripada luar negara, lihat Pengecualian di bawah Perintah Duti Kastam (Pengecualian) 2017:

JADUAL/SCHEDULE

BAHAGIAN I / PART I

	(1)			(2)			(3)			(4)			(5)
	No.			Persons Exempted			Goods Exempted			Conditions			Certificate to be signed by

10.

Any person entering Malaysia (other than from Labuan, Langkawi and Tioman)

(i) Wine, spirit, beer or malt liquor not exceeding 1 litre in all; (i) That the goods are imported on or with the person or in his baggage; Certificate not required (ii) tobacco product not exceeding 225 grams (equivalent to 200 stick of cigarettes); (ii) that the person satisfies the proper officer of customs that he is either—

(iii) new apparels not exceeding 3 pieces;

(a) not normally resident in Malaysia and intends to visit Malaysia for a period of not less than 72 hours;

(iv) new footwear not exceeding one pair;

(b) normally resident in Malaysia and is returning after an absence from Malaysia of not less than 72 hours;

(v) food preparations to a total value not exceeding RM150.00;

(iii)

that in respect of items (i) and (ii) in column (3), if the person imports in excess of the quantity or value of goods exempted, he shall be liable to pay customs duty on the excess only based on the prevailing rate imposed;

(vi) new portable electrically or battery operated appliances for personal care and hygiene not exceeding 1 unit each;

(iv)

that in respect of items (iii) to (vii) in column (3), if the person imports in excess of the quantity or value of goods exempted, he shall be liable to pay customs duty on the excess only at a flat rate of 10% ad valorem

(vii) all goods other than that specified in this column, excluding tyres and tubes, to a total value not exceeding RM500.00;

(viii) goods listed under Schedule 1 of the Goods and Services Tax (Zero-Rated Supply) Order 2014 [P.U. (A) 272/2014]

11.

Any person entering Malaysia from Labuan, Langkawi and Tioman

(i) Wine, spirit, beer or malt liquor not exceeding 1 litre in all;

(i)

that in the case of Labuan, the person satisfies the proper officer of customs that he has visited Labuan for a period of not less than 24 hours;

Certificate not required

(ii) tobacco product not exceeding 225 grams (equivalent to 200 stick of cigarettes);

(ii)

that in the case of Langkawi or Tioman, the person satisfies the proper officer of customs that he has visited Langkawi or Tioman for a period of not less than 48 hours;

(iii) new apparels not exceeding 3 pieces; (iv) new footwear not exceeding one pair;

(iii)

that in respect of items (i) and (ii) in column (3), if the person imports in excess of the quantity or value of goods exempted, he shall be liable to pay customs duty on the excess only based on the prevailing rate imposed;

(v) food preparations to a total value not exceeding RM150.00;

(iv)

that in respect of items (iii) to (vi) in column (3), if the person imports in excess of the quantity or value of goods exempted, he shall be liable to pay customs duty on the excess only at a flat rate of 10% ad valorem

(vi) all goods other than that specified in this column, excluding tyres and tubes, to a total value not exceeding RM500.00;

(vii) goods listed under Schedule 1 of the Goods and Services Tax (Zero-Rated Supply) Order 2014 [P.U. (A) 272/2014]