Malaysia Introduces Sales Tax Exemption for ASEAN Cross-Border Goods Transport Vehicles

• The Sales Tax Order 2025 amends the 2018 order to add new exemption item 16B for ASEAN cross border goods transport drivers
• Drivers with valid ASEAN goods vehicle cross border permits are exempt from sales tax on motor vehicles under customs heading 87.04 and related fuel, oil, maintenance supplies and spare parts
• Exemption conditions include fuel must be in vehicle supply tank, goods may stay in Malaysia maximum five days from entry, and driver must comply with customs public rulings
• This sales tax exemption aligns with existing import duty exemptions to benefit cross border transportation businesses within ASEAN member states
• Import duty exemption conditions for item 14A are also amended to match the new sales tax exemption conditions

Source: taxathand.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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