1. From 1 November 2023, any person who wishes to apply for an extension of the export period must submit the application to Bahagian / Cawangan Kawalan Kemudahan, Cukai Dalam Negeri in the zone/state before the end of the date of export/transported to a special area/designated area.

2. This guide covers the application for the extension of the export period as below:
   (a) Regulation 17, Sales Tax Regulation 2018;
   (b) Item 57 Schedule A Sales Tax (Persons Exempted From Payment Of Tax) Order 2018;
   (c) Item 4 Schedule B Sales Tax (Persons Exempted From Payment Of Tax) Order 2018; and
   (d) Item 1 and 3 Schedule C Sales Tax (Persons Exempted From Payment Of Tax) Order 2018.

3. Panduan Permohonan Pelanjutan Tempoh Eksport Di Bawah Seksyen 40 Akta Cukai Jualan 2018 Dan Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018 (Click Here)