The levying of excise duties in Malaysia is based on the harmonized system (HS) structure under the prevailing customs duties order. In conjunction with the update to the Customs Duties Order 2022 (“CDO 2022”) to reflect the 2022 edition of the Harmonized Commodity Description and Coding System adopted by the World Customs Organization, the following relevant excise duties orders also have been updated/amended and gazetted, and the updates are effective as from 1 June 2022:
- Excise Duties Order 2022 (“EDO 2022”);
- Excise Duties (Labuan) Order 2022;
- Excise Duties (Langkawi) Order 2022;
- Excise Duties (Pangkor) Order 2022;
- Excise Duties (Tioman) Order 2022; and
- Excise Duties (Motor Vehicles) (Payment) Order 2022
Source: Deloitte
Latest Posts in "Malaysia"
- Malaysia Updates Indirect Tax Forms Requiring More Detailed SST-02 Return Reporting
- Malaysia 2026 Budget: Tax Exemption Extensions, New LLP Tax, Carbon Tax Introduction
- Malaysia Introduces Sales Tax Exemption for ASEAN Cross-Border Goods Transport Vehicles
- Malaysia’s Indirect Tax Reforms: Challenges, Compliance, and Future Budget Expectations
- Malaysia Issues Sales Tax Exemption Guidance for Manufacturers; Refund Applications Due by November 30, 2025
