Sales Tax (Rate of Tax) (Amendment) Order 2023

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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:-

  1. motor vehicles;
  2. alcoholic beverages;
  3. spirits;
  4. cigarettes;
  5. tobacco products;
  6. smoking pipes (including pipe bowls); P.U. (A) 102 5
  7. electronic cigarettes and similar personal electric vaporising devices;
  8. 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;
  9. tyres; and
  10. tube.”.

To fully understand the amendments, interested parties can download the Order by clicking on the attachment provided:-


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