pua_20141013_P.U. (A) 273-perintah cukai barang dan perkhidmatan (pelepasan) 2014

P.U. (A) 273AKTA CUKAI BARANG DAN PERKHIDMATAN 2014PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) 2014PADA menjalankan kuasa yang diberikan oleh seksyen 56 Akta Cukai Barangdan Perkhidmatan 2014 [Akta 762], Menteri membuat perintah yang berikut:Nama dan permulaan kuat kuasa1. (1) Perintah ini bolehlah dinamakan Perintah Cukai Barang danPerkhidmatan (Pelepasan) 2014.(2) Perintah ini mula berkuat kuasa pada 13 Oktober 2014.Pelepasan daripada pengenaan dan pembayaran cukai2. (1) Orang yang dinyatakan dalam ruang (2) Jadual Pertama dilepaskandaripada pembayaran cukai ke atas perolehan barang yang dinyatakan dalam ruang (3)Jadual Pertama tertakluk kepada syarat sebagaimana yang dinyatakan dalam ruang (4)Jadual Pertama.(2) Orang yang dinyatakan dalam ruang (2) Jadual Kedua dilepaskandaripada pengenaan cukai ke atas pembekalan barang yang dinyatakan dalam ruang (3)Jadual Kedua tertakluk kepada syarat sebagaimana yang dinyatakan dalam ruang (4)Jadual Kedua.(3) Orang yang ditetapkan dalam ruang (5) Jadual Pertama dan Jadual Keduahendaklah mengemukakan suatu sijil yang ditandatangani oleh orang yang ditetapkanitu sebagaimana yang diperihalkan dalam Jadual Ketiga kepada pegawai cukai barangdan perkhidmatan.Pelepasan daripada pembayaran cukai ke atas barang diimport3. Mana-mana orang yang mengimport barang yang ditentukan dalamJadual Pertama kepada Perintah Cukai Barang dan Perkhidmatan(Pembekalan Berkadar Sifar) 2014 [P.U. (A) 272/2014] adalah dilepaskan daripadapembayaran cukai ke atas pengimportan barang itu.2

P.U. (A) 273Takat pelepasan4. Pelepasan yang disebut dalam perenggan 2 hendaklah diberikan sepenuhnyaberkenaan dengan barang yang dinyatakan dalam ruang (3) Jadual Pertama danJadual Kedua melainkan jika dinyatakan selainnya dalam syarat sebagaimana dalamruang (4) Jadual Pertama dan Jadual Kedua itu.Masa apabila pelepasan berkuat kuasa5. Pelepasan daripada pengenaan atau pembayaran cukai ke atas barang hendaklahmula berkuat kuasa—(a)jika pelepasan itu tertakluk kepada pengemukaan sijil, pada masa sijil itudiluluskan oleh pegawai cukai barang dan perkhidmatan; dan(b)dalam hal barang import, jika pegawai kastam yang hak yang kepadanyabarang itu telah diisytihar, membenarkan import atau eksport barang itu.Syarat lain6. Mana-mana orang yang telah diberikan pelepasan hendaklah tertakluk kepadasyarat-syarat yang berikut:(a)apa-apa barang yang diberikan pelepasan hendaklah tidak dilupuskan,dijual, dipindahkan dalam negara atau tidak diakaunkan, dengan syaratbahawa bayaran cukai telah dibuat;(b)mana-mana orang yang menuntut pelepasan daripada pembayaran cukaihendaklah melengkapkan dan memberikan suatu sijil sebagaimana dalamJadual Ketiga; dan(c)mana-mana orang yang diberikan pelepasan hendaklah menyimpanrekod atau akaun barang yang diimport atau dibeli dan rekod atau akaunitu tersedia untuk pemeriksaan oleh mana-mana pegawai kanan cukaibarang dan perkhidmatan pada bila-bila masa.3

P.U. (A) 273GOODS AND SERVICES TAX ACT 2014GOODS AND SERVICES TAX (RELIEF) ORDER 2014IN exercise of the powers conferred by section 56 of the Goods and Services TaxAct 2014 [Act 762], the Minister makes the following order:Citation and commencement1. (1) This order may be cited as the Goods and Services Tax (Relief)Order 2014.(2) This Order comes into operation on 13 October 2014.Relief from charging and payment of tax2. (1) The persons specified in column (2) of the First Schedule are relievedfrom the payment of tax on the acquisition of goods specified in column (3) of theFirst Schedule subject to the conditions as specified in column (4) of the First Schedule.(2) The persons specified in column (2) of the Second Schedule are relievedfrom charging tax on the supply of goods specified in column (3) of the Second Schedulesubject to the conditions as specified in column (4) of the Second Schedule.(3) The person designated in column (5) of the First Schedule and theSecond Schedule shall produce a certificate signed by such designated person asdescribed in the Third Schedule to the officer of goods and services tax.Relief from payment of tax on imported goods3. Any person importing goods which are determined in the First Schedule to theGoods and Services Tax (Zero-Rated Supply) Order 2014 [P.U. (A) 272/2014] is relievedfrom the payment of tax on the importation of such goods.4

P.U. (A) 273Extent of relief4. The relief referred to in paragraph 2 shall be granted in full in respect of thegoods specified in column (3) of the First Schedule and the Second Schedule unlessotherwise specified in the conditions as in column (4) of the First Schedule and theSecond Schedule.Time when relief takes effect5. The relief from charging or payment of tax on goods shall take effect—(a)where the relief is subject to the production of a certificate, at the time thecertificate is approved by the officer of goods and services tax; and(b)in the case of imported goods, where the proper officer of customs towhom the goods have been declared, permits the import or export of suchgoods.Other conditions6. Any person who has been granted relief shall be subject to the followingconditions:(a)any goods given relief shall not be disposed of, sold, transferred locally ornot accounted for, on the condition that the payment of the tax has beenmade;(b)any person claiming relief from the payment of tax shall complete andfurnish a certificate as in the Third Schedule; and(c)any person given relief shall keep records or accounts of the goodsimported or purchased and the records or accounts is made available forinspection by any senior officer of goods and services tax at any time.5

P.U. (A) 273JADUAL PERTAMA/FIRST SCHEDULEPELEPASAN DARIPADA PEMBAYARAN CUKAI BARANG DAN PERKHIDMATAN KE ATAS PEROLEHAN BARANG/RELIEF FROM THE PAYMENT OF GOODS AND SERVICES TAX ON ACQUISITION OF GOODSFor the purposes of this Schedule—“educational institution” means a school or any other place where, in the carrying on of the work of an organization or institution,persons are habitually taught, whether in one or more classes, and includes a kindergarten and a distance education centre but does notinclude—(a)any place where the teaching is confined exclusively to the teaching of any religion; or(b) any place which are categorized as a private educational institution registered under the Education Act 1996 [Act 550]providing tuition classes, training in language, computer, skills, vocation, profession or trade, commerce, mind enrichmentand guidance centre; or(c)any place declared by the Minister charged with the responsibility for education by notification in the Gazette not to be aneducational institution for the purposes of the Education Act 1996;[Act 440];“Joint Development Area” has the same meaning assigned to it in section 2 of the Malaysia-Thailand Joint Authority Act 19906

P.U. (A) 273“principal customs area” has the same meaning assigned to it in the Customs Act 1967 [Act 235];“private charitable entity” means a non-profit organization registered under any written law and administered by any privateentity, to carry out social obligations for the public;(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by1. The Yang di-PertuanAgongAll goods excluding petroleumThat it is proved to the satisfaction ofthe Director General that the goods areimported, purchased from a registeredperson or purchased under thewarehousing scheme for the personal orofficial use of the Yang di-PertuanAgong.The Controller of theHousehold2. The Ruler of any Stateincluding the Ruling Chiefsof Negeri Sembilan, andthe Yang Dipertua Negeriof Melaka, Pulau Pinang,Sabah and SarawakAll goods excluding petroleum (a) That it is proved to thesatisfaction of the DirectorGeneral that the goods areimported, purchased from aregistered person or purchasedunder the warehousing schemefor the personal or official use ofthe Ruler, the Ruling Chief or theYang Dipertua Negeri; and7The officer designated bythe Ruler, the Ruling Chiefor the Yang Dipertua Negeri

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(b)that in respect of motor cars, thequantity does not exceed innumber from those decided bythe Rulers in Council.3. Federal or StateGovernment DepartmentAll goods excluding petroleumand imported motor cars(a)That the goods are imported orpurchased from a registeredperson or purchased under thewarehousing scheme;The head of department orsuch other officerauthorized by him(b)that they are used solely by thedepartment concerned and arenot sold or otherwise disposed ofexcept as sanctioned by the headof department concerned; and(c)that their cost is charged to adepartmental vote appearing inthe Federal or State Estimatesand are not purchased out of anyother funds.8

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by4. Public higher educationalinstitution registeredunder the EducationAct 1996, Universities andUniversity CollegesAct 1971 [Act 30] andUniversiti Teknologi MARAAct 1976 [Act 173]Equipment and materials (a) That the goods acquired aredirectly used for the purpose toprovide tertiary educationcourses approved by theMalaysian Qualification Agency;(b) that it is proved to thesatisfaction of the DirectorGeneral that the goods areimported or purchased from aregistered person, or purchasedunder the warehousing scheme,for the purpose to providetertiary education coursesapproved by the MalaysianQualification Agency; andThe Vice Chancellor or suchother officer authorized byhim(c)that the cost is charged to a voteappearing in the public highereducational institutions estimatesand are not purchased out of anyother funds.9

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by5. (a) Private educationalinstitution forchildcare,pre-schools, primaryand secondaryschools registeredunder the—(i)EducationAct 1961[Act 43 of 1961]ortheEducationAct 1996;(ii) Child CareCentreAct 1984[Act 308];(iii) ControlIslamicReligiousSchoolsEnactmentof(a) Multimedia equipmentdirectly used as ateaching aid(b)Equipment for scienceand linguistic laboratory(c) Tools and equipmentfor technical orvocational studies(d)Chemicals, solution andgas for the use inscience laboratory(a) That the goods acquired aredirectly used for the purpose toprovide child care, pre-school,primary and secondary educationaccording to the NationalCurriculum, approved curriculumby the Ministry of Education orthe approved curriculum by thestate Islamic religious authorities;and(b) that it is proved to thesatisfaction of the DirectorGeneral that the goods areimported or purchased from aregistered person, or purchasedunder the warehousing scheme,solely for the educationalpurposes.(a)The Head of PrivateEducation Division,Ministry of Educationor such other officerauthorized by him(b) The Head ofDepartment of IslamicDevelopment Malaysia(JAKIM) or such otherofficer nominated byhim for the religiousschool of the FederalTerritories(c) The head of statereligious departmentor such other officernominated by him forstates Islamicreligious schools10

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by1988(En. 5/89) forthe State ofPerlis, Controlof IslamicReligiousSchoolsEnactment1988(En. 8/88) forthe State ofKedah, Controlof IslamicReligiousSchoolsEnactment(Penang) 1989(En. 1/89) forthe State ofPenang,Control ofIslamicReligiousSchoolsEnactment199611

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(En. 10/96) forthe State ofPerak, Controlof IslamicReligiousSchoolsEnactment1988(En. 2/88) forthe State ofSelangor,Control ofIslamicReligiousSchoolsEnactment1996(En. 6/96) forthe State ofNegeriSembilan,Control ofIslamicReligiousSchools(Malacca)12

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed byEnactment2002(En. 3/02) forthe State ofMalacca,Control ofIslamicReligiousSchoolsEnactment1991(En. 11/91) forthe State ofJohor,Administrationof Islamic LawEnactment1991[En. 3/1991]for the State ofPahang,Registrationand Control ofIslamicReligiousSchool13

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed byRules 1988(Tr. P.U 16/88)for the State ofTerengganuand KelantanCouncil ofReligion andMalay CustomEnactment1966 [KelantanEn. 2 of 1966]for the State ofKelantan;(iv) Administrationof Islamic Law(FederalTerritories)Act 1993[Act 505] forthe FederalTerritories;(v) ControlIslamicReligiousof14

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed bySchoolsEnactment1991(En. 7/91) forthe State ofSabah; or(vi) Majlis IslamSarawakOrdinance2001(Chapter 41)for the State ofSarawak(b) Secondary schoolsestablished underthe Majlis AmanahRakyat Act 1966[Act 489](a) Multimedia equipmentdirectly used as ateaching aid(b)Equipment for scienceand linguistic laboratory(c) Tools and equipmentfor technical orvocational studies(a) That the goods acquired aredirectly used for the purpose toprovide secondary educationaccording to the NationalCurriculum or approvedcurriculum by the Ministry ofEducation; and(b) that it is proved to thesatisfaction of the DirectorGeneral that the goods areThe Director General ofMajlis Amanah Rakyat(MARA) or such otherofficer authorized by him15

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(d)Chemicals, solution andgas for the use inscience laboratoryimported or purchased from aregistered person, or purchasedunder the warehousing scheme,solely for the educationalpurposes.(c) Private highereducationalinstitutionregistered under thePrivate HigherEducationalInstitutions Act 1996[Act 555] andUniversities andUniversity CollegesAct 1971(a) Multimedia equipmentdirectly used as ateaching aid(b)Equipment for scienceand linguistic laboratory(c) Tools and equipmentfor technical orvocational studies(d)Chemical, solution andgas for the use inscience laboratory(a) That the goods acquired aredirectly used for the purpose toprovide tertiary educationcourses approved by theMalaysian Qualification Agency;and(b) that it is proved to thesatisfaction of the DirectorGeneral that the goods areimported or purchased from aregistered person, or purchasedunder the warehousing scheme,for the use of the private highereducational institution.The Vice Chancellor or suchother officer authorized byhim16

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by6. Private hospitalestablished under thePrivate HealthcareFacilities and ServicesAct 1998 [Act 586]Medical EquipmentMedical equipment used directly for thepurpose of providing healthcare servicesas approved by the Director General.The Director General ofHealth or such other personnominated by him7. Private charitable entityfor persons withdisabilities(a) Artificial limbs(b) Wheelchair(a)The private charitable entity isregistered with the Social WelfareDepartment;The head of the privatecharitable entity or otherperson authorized by him(c) Electrically/mechanicallyadjustable bed designedfor handicapped(d) Braille embossers(e) Pick-up sticks(f) Text telephone for thedumb(g) Whistling cup for blindpeople(b) that the goods are speciallydesigned, adapted ormanufactured for and are for theexclusive use of person withdisability;(c) that it is proved to thesatisfaction of the DirectorGeneral that the goods areimported or purchased from aregistered person, or purchasedunder the warehousing scheme;and17

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(h) White canes for blindpeople(i) Specialize footwear(j) Hearing Aid(k) Low vision aid(d)that the goods are to be given freeor sold at a nominal value tomembers of the private charitableentity concerned and themembers who are registeredunder the Persons withDisabilities Act 2008 [Act 685].8. Private charitable entity Goods excluding motorvehicles and petroleum(a)The private charitable entity isregistered under the Care CentresAct 1993 [Act 506] and with theSocial Welfare Department;The head of the privatecharitable entity or otherperson authorized by him18(b) that the goods belong to acategory that has been approvedby the Director General; and(c) that it is proved to thesatisfaction of the DirectorGeneral that the goods areimported or purchased from aregistered person, or purchasedunder the warehousing scheme

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed byand the goods are to be usedsolely by the private charitableentity concerned for carrying outits charitable activities.9. Any person enteringMalaysia other thandesignated areas(a)Wine, spirit beer or maltliquor not exceeding1 liter in all(a)That the articles are imported orwith a person or in a baggage ofthe person;Certificate not required(b)Tobacco not exceeding225 grams (equivalentto 200 cigarettes)(b)that the proper officer of customsis satisfied that such person iseither:(c) Wearing apparels notexceeding 3 pieces(d)Footwear not exceedingone pair(i)not normally resident inMalaysia and intends tovisit Malaysia for a periodof not less than 72 hours;or(e) Food preparation toa total value notexceeding RM75.00(ii) normal resident inMalaysia and is returningafter an absence fromMalaysia of not less than72 hours;19

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(f)Portable electrically orbattery operatedappliances for personalcare and hygiene notexceeding 1 unit each(c)that in the case of Labuan, theperson satisfies the proper officerof customs that he has visitedLabuan for a period of not lessthan 24 hours;(g) All other goods(including souvenirsand gift) other than (a)and (b) of this column toa total value notexceeding RM400.00(d)that in the case of Langkawi orTioman, that the person satisfiesthe proper officer of customs thathe has visited Langkawi orTioman for a period of not lessthan 48 hours;(h)In respect of goods fromLangkawi, Labuan orTioman, all other goods(including souvenirsand gifts) other than (a)and (b) of this column toa total value notexceeding RM500.00(e)that the goods are his propertyand are for his personal use;(f) that in respect of items incolumn (3), goods and equipmentare imported by bona fidetravelers for the regular andprivate use of the person while inMalaysia and intended to bere-exported; and20

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(g)that if the importer imports inexcess of the quantity or value ofgoods relieved, he shall be liableto pay tax on the excess only.10. Foreign travel writers andjournalistsEquipment normally used bytravel writer and journalist(a)That the goods are identifiable, tothe satisfaction of the DirectorGeneral, to be normally used bytravel writer and journalist in thecourse of their work; andThe importer(b)that the said goods are importedfor the regular and private use ofthe person while in Malaysia andintended to be re-exported aftercompletion of work.11. Foreign national and anyMalaysian holdingpermanent resident (PR)status or valid workingpermit of any foreigncountryOne motor vehicle of anydescription or one motor cycle(a)That it has been registered by theauthority responsible forregistering or licensing motorvehicles in any foreign country;(a) Certificate is notrequired in the case ofmotor vehicle ormotor cycle driven orridden by theimporter; and21

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(b)that it will be exported withinthree months of the date ofimport; and(b)The importer.(c)any other conditions the DirectorGeneral may deem fit to impose,provided that this relief shall not applyto motor vehicles or motor cyclesregistered in Labuan or Langkawi andtransported to the principal customsarea; and(d)tax shall be levied and paid if themotor vehicle or motor cycle issold, disposed of or there is achange of ownership.12. Any person enteringMalaysiaUsed portable articles otherthan household effects(a)That the articles are imported bythe person or in his baggage;Certificate is not required22

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(b)(c)that the articles have been in theregular and private use of thatperson for such period prior totheir importation; andthat the articles are imported forhis regular and private use.13. The driver/rider One motor vehicle of anydescription or one motor cycleregistered in and transportedfrom Labuan or Langkawi andsubsequently returned toLabuan or Langkawi(a)That the motor vehicle/motorcycle has been registered by theRoad Transport Department;(b) that the motor vehicle/motorcycle is registered by the properofficer of customs at Labuan orLangkawi at the time oftransportation;(c) that the motor vehicle/motorcycle shall be landed at a customsport in the principle customsarea;The driver/rider and to beapproved by the DirectorGeneral23

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(d) that the motor vehicle/motorcycle may remain in the principalcustoms area for a period notexceeding 30 days per trip,subject to a maximum period of90 days in a year;(e)(f)that immediately on its returnfrom the principal customs areathe motor vehicle/motor cycleshall be produced to the properofficer of customs at Labuan orLangkawi; andthat the Director General mayimpose any other conditions orrequires security as he may deemfit.14. Any person Goods from principal customsarea sent to designated areafor repair or reprocessing andsubsequently returned toprincipal customs area(a) (i) That the goods are sent andreturned by the sameroute; orThe importer and to beapproved by the DirectorGeneral24

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(ii)if returned by any otherroute, export documentsendorsed by the exportstation are produced to theproper officer of customs atthe place of re-importcertifying that the goodswere sent for repair andare being returned;(b)(c)(d)that the export and re-import areregistered by the proper officer ofcustoms at the time of export andre-import;that the goods are identified tosatisfaction of the proper officerof customs;that the certificate is producedfrom the repairer to the effectthat new parts have not beenadded, as the case may be;25

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(e)that where new parts have beenadded the relief granted underthis item shall operate only inrespect of the remaining originalparts of the article re-importedand shall be contingent upon therepairer; and(f)that certifying the details andvalue of the new parts added andupon payment of the tax on thenew parts added.15. The importer Goods imported into principalcustoms area for repair andsubsequently re-exported(a)(b)That the goods are imported andre-exported by the same route;that the import and re-export areregistered by the proper officer ofcustoms at the place of importand re-export;The importer as approvedby the Director General(c)that the goods are identified tothe satisfaction of the properofficer of customs; and26

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(d)that the security as determinedby the proper officer of customsis furnished to the amount of thetax on the goods imported.16. The importer Goods exported andsubsequently re-imported forrepair or reprocessing(a) That the exporter and theimporter must be the sameperson;The importer as approvedby the Director General.(b)(c)(d)that the goods are identified tothe satisfaction of the properofficer of customs;that the goods are re-importedwithin one year from the date ofexport; andthat supporting documents areproduced in relation to the goodsimported.27

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by17. Any public body Goods taken as sample forregulatory and enforcementpurposes(a)That a written notification isgiven by the public body to theperson from whom the sample istaken;Certificate not required(b)that the goods taken as sampleare imported, taken from aregistered person or from aperson under the warehousingscheme; and(c)that the sample taken shall bedisposed of in such manner as theDirector General shall direct.18. The importer Production samples (a) That it is shown to thesatisfaction of the DirectorGeneral that the goods areimported solely as a productionsample for the purpose ofmanufacturing;Approval by the DirectorGeneral28

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(b)(c)(d)(e)that the said goods shall not besold or otherwise disposed ofexcept in such manner as theDirector General may determine;that the said goods must bere-exported within one year fromthe date of import or such furtherperiod as the Director Generalmay approve or dispose of in suchmanner as the Director Generalmay determine;that a written authorization forthe import from the DirectorGeneral is produced to theproper officer of customs; andthat in issuing such authorizationthe Director General may imposesuch other condition as he maydeem necessary.29

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by19. The importer Pallets and empty containersincluding bottles, drums,flexi-bags and cylindersexported and subsequentlyre-imported(a) That the proper officer ofcustoms is satisfied that thepallets and empty containers areused for the transportation ofgoods; andThe importer(b)that the importer keeps properrecords as required by theDirector General.20. The importer Pallets and empty containersincluding bottles, drums,flexi-bags and cylindersimported for the purpose ofrefilling with the goods andsubsequently re-exported(a)(b)That the pallets and containersare identified to the satisfactionof the proper officer of customs;andthat the importer keeps properrecords of the pallets andcontainers imported andexported as required by theDirector General.The importer21. The importer Filled containers includingbottles, drums, flexi-bags and(a)That the importer pays tax onlyon the contents;The importer30

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed bycylinders, on their second andsubsequent importation in thecase of foreign manufacturedcontainers, imported withtheir contents intended forlocal use and subsequentlyre-exported empty(b)(c)that the containers are identifiedto the satisfaction of the properofficer of customs; andthat the importer keeps properrecords of the containersimported and exported asrequired by the Director General.22. Any person importinggoods using air courierservicesAll goods excluding cigarette,tobacco and intoxicating liquor(a)That the goods are imported byany person using air courierservice through the followinginternational airports:Certificate not required(i) Kuala LumpurInternational Airport usingSepang Air Cargo Express;(ii)(iii)(iv)Bayan Lepas (Penang)Senai (Johor Baharu)Kota Kinabalu; and31

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(v)Kuching; and(b)that the goods imported are of atotal value not exceedingRM500.00 per consignment.23. The importer All goods in transit (a) That the proper officer ofcustoms is satisfied that thegoods are in transit to anotherdestination outside Malaysia; andThe importer and to beapproved by the DirectorGeneral(b)that the security as determinedby the proper officer of customsas may be required to befurnished.24. Any person Personal and household effectexcluding motor vehicles(a)That he is changing his place ofresidence from outside Malaysiaor from Langkawi, Labuan orTioman;The importer32

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(b) that the personal/householdeffects imported have been usedfor a period of more than threemonths; and(c) that the goods declared arepersonal effect to the satisfactionof the proper officer of customs.25. Any person Coffin inclusive of humancorpses, human remains,human bones, or urncontaining cremated humanashesThat the death certificate is produced tothe proper officer of customs.The importer26. Persons entitled todiplomatic privilegesunder the DiplomaticOrdinance 1949 andDiplomatic Privileges(Vienna Convention)Act 1966 [Act 636]respectivelyGoods excluding petroleum (a) That the goods are used for theofficial use of the embassy; andi)33(b)that the goods are purchasedfrom a registered person.The officer designated bysuch diplomatic missions

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by27. (a) TheMalaysia-ThailandJoint Authority(MTJA)Goods under the JointDevelopment Area (JDA)Master Exemption List whichwill be used directly in the JDA(a)That the goods are acquired froma registered person or importedby the MTJA or JOC or venturerswith the MTJA;The person approved by theJCC(b)The joint operatingcompany (JOC) andthe venturers of theproduction sharingcontract signed withMTJA(b)that the goods are acquired orimported for use or consumed inthe JDA or for incorporation orfabricating of products for use inthe JDA;(c) that the goods have beenapproved by the Joint CustomsCommittee (JCC); and(d)that the goods are not to be soldor otherwise disposed of exceptas sanctioned by the JCC.28. (a) TheMalaysia-ThailandJoint Authority(MTJA)Goods not under the JointDevelopment Area (JDA)Master Exemption List whichwill be used directly in the JDA(a)That the goods are acquired froma registered person or importedby the MTJA or JOC or theventurers with the MTJA;The person approved by theJoint Customs Committee(JCC)34

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(b)The joint operatingcompany (JOC) andthe venturers of theproduction sharingcontract signed withMTJA(b)(c)that the goods are acquired orimported for use or consumptionin the JDA or for incorporation orfabricating of products for use inthe JDA; andthat the MTJA or JOC or theventurers with the MTJA pays50% of the prevailing goods andservices tax rate.29. Any person Crude petroleum andcondensates falling underheading 27.09 and raw gasfalling under heading 27.11 ofthe prevailing Customs DutiesOrder(a)That the goods are produced inand supplied directly from theJoint Development Area (JDA) toany person approved by theMalaysia-ThailandJointAuthority (MTJA) or thecontractors with the MTJA; andThe person who acquiredthe goods directly from theJDA.(b)that the person pays 50% of theprevailing goods and services taxon the supply of goods made tohim.35

P.U. (A) 273JADUAL KEDUA/SECOND SCHEDULEPELEPASAN DARIPADA PENGENAAN CUKAI BARANG DAN PERKHIDMATAN KE ATAS PEMBEKALAN BARANG DANPERKHIDMATAN/RELIEF FROM CHARGING GOODS AND SERVICES TAX ON SUPPLY OF GOODS AND SERVICESFor the purposes of this Schedule, “Joint Development Area” has the same meaning assigned to it in section 2 of theMalaysia-Thailand Joint Authority Act 1990.(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by1. Any person Supplies made in a fund raisingevent(a)That the person organizing thefund raising event has to be aregistered person and is not inthe business of raising fund;Approval from the DirectorGeneral(b)that the relief is to be given fourtimes in one calendar year; and(c)that the person shall submit a listof supplies to be made in the fundraising event to the DirectorGeneral for approval prior to theevent.36

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by2. Developer or land owner Supply of land by the developeror land owner to thegovernment, local authority orany other person in complianceof the requirement by theGovernment or local authorityfor the purpose of providingpublic amenities and publicutilities for no consideration orfor a nominal value(a)The project has been approvedand fulfilled all the conditionsunder the—(i)(ii)(iii)Department of Town andCountry Planning;Public Works Department;Department of Drainageand Irrigation; andThe head of the developer orthe land owner(iv) Fire and RescueDepartment; and(b)that the building plan is approvedby Local Authority.3. Duty free shop licensedunder the CustomsAct 1967All goods supplied at a duty freeshop(a)That the buyers of such goodspossess a valid Malaysianpassport or internationalpassport;The person approved by theDirector General37

P.U. (A) 273(1)ItemNo.(2)Persons(3)Goods(4)Conditions(5)Certificate to be signed by(b) that the goods belong to acategory that has been approvedby the Director General to be soldat a duty free shop;(c)that the goods are sold at the dutyfree shop situated at the airport,port or border; and(d)the person has to be a registeredperson.4. Any person Goods and services suppliedwithin Joint Development Area(JDA)(a)That the goods and services aresupplied within the JDA to thejoint operating company (JOC)and the venturers of theproduction sharing contractsigned with Malaysia-ThailandJoint Authority (MTJA); andThe person approved by theJoint Customs Committee(JCC) and MTJA.(b)that the person has to be aregistered person.38

P.U. (A) 273JADUAL KETIGA/THIRD SCHEDULEBAHAGIAN I/PART IAKTA CUKAI BARANG DAN PERKHIDMATAN 2014GOODS AND SERVICES TAX ACT 2014SIJIL DI BAWAH PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) 2014CERTIFICATE UNDER THE GOODS AND SERVICES TAX (RELIEF) ORDER 2014Saya dengan ini mengesahkan bahawa barang yang diperihalkan di atas adalahI hereby certify that the goods described above are*diperolehi daripada/dibekalkan kepada _____________________________________________________*acquired from/supplied to____(Nama dan alamat orang atau pertubuhan yang berkenaan dengan pelepasan yangdituntut)(Name and address of the person or the establishment in respect of the relief claimed)dan pelepasan daripada *pengenaan/pembayaran cukai barang dan perkhidmatanadalah dituntut di bawah Butiran ___________and relief from *charging/payment of goods and services tax is claimed underItem ___________Perintah Cukai Barang dan Perkhidmatan (Pelepasan) 2014 tertakluk kepada syaratyang dinyatakan di dalamnya.of the Goods and Services Tax (Relief) Order 2014 subject to the conditions thereinspecified.TandatanganSignatureNamaNameNo. Kad PengenalanIdentity Card No.PangkatRankTarikhDate*Potong mana-mana yang tidak berkaitan*Delete whichever is not applicable39

P.U. (A) 273Nota:Note:(i)(ii)Bagi barang import, sijil ini hendaklah disertakan bersama BorangKastam No. 1/Borang Kastam No. 9.For imported goods, this certificate shall be accompanied with the CustomsForm No. 1/Customs Form No. 9.Bagi barang yang diperoleh dalam negara, orang yang menuntutpelepasan hendaklah mengesahkan pembelian dengan menandatanganipengisytiharan atas invois pembelian.For locally acquired goods, the person who claims the relief shall certify thepurchase by signing the declaration on the purchase invoice.40

P.U. (A) 273BAHAGIAN II/PART IIAKTA CUKAI BARANG DAN PERKHIDMATAN 2014GOODS AND SERVICES TAX ACT 2014SIJIL DI BAWAH BUTIRAN ________ JADUAL PERTAMA KEPADA PERINTAH CUKAIBARANG DAN PERKHIDMATAN (PELEPASAN) 2014CERTIFICATE UNDER ITEM ________ OF THE FIRST SCHEDULE TO THE GOODS ANDSERVICES TAX (RELIEF) ORDER 2014A –Untuk dilengkapi dan ditandatangani oleh pengimport/pembeliTo be completed and signed by the importer/buyer1. Saya dengan ini mengesahkan bahawa saya ialah *pengimport/pembelikenderaan bermotor yang dinyatakan di bawah ini dan kenderaan bermotoritu adalah *diimport/dibeli untuk kegunaan saya sendiri dan orang-orang dibawah tanggungan saya.I hereby certify that I am the *importer/buyer of the motor vehicle specifiedhereunder and that the motor vehicle is *imported/purchased for my personaluse and that of my dependents.2. Saya juga mengesahkan bahawa saya tidak *mengimport/membeli apa-apakenderaan bermotor sebelum ini dan tidak pernah menuntut pelepasanuntuknya dan bahawa semua butir-butir yang diisytiharkan adalah benar danbetul.I also certify that I have not *imported/purchased any motor vehicle before norhave I claimed any relief and that all the particulars declared are true andcorrect.3. Butir-butir kenderaan bermotor saya ialah seperti yang berikut:Particulars of my motor vehicle are as follows:(a) No. Pendaftaran Kenderaan JenisVehicle Registration No.Type(b)(c)ModelModelTahun dikilangYear of manufacture(d) Tarikh dan tempat import _______Date and place of importTandatanganSignatureDiluluskan olehApproved by41

P.U. (A) 273NamaNameNo. Kad PengenalanIdentity Card No.NamaNameNo. Kad PengenalanIdentity Card No.JawatanDesignationSeksyen/UnitSection/UnitTarikhDateTarikhDateDibuat 10 Oktober 2014Made 10 October 2014[SULIT KE.HT(96)669/48(1); Perb. R.0.3865/356/1 Jld. 15(SK. 2); PN(PU2)721/IV]DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAHMenteri Kewangan Kedua/Second Minister of Finance[Akan dibentangkan di Dewan Rakyat menurut subseksyen 56(2) Akta Cukai Barang danPerkhidmatan 2014][To be laid before the Dewan Rakyat pursuant to subsection 56(2) of the Goods andServices Tax Act 2014]42