BERITA 2: PENGECUALIAN UNTUK SYARIKAT AEROSPACE MAINTENANCE AND OVERHAUL (MRO) & PENGILANG & PEMBORONG BERAS

Berdasarkan kepada tambahan 3 butiran baru di bawah Jadual A (rujuk jadual di bawah), Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018 yang telah berkuatkuasa mulai 1 Jan 2019,
permohonan sijil pengecualian boleh dibuat secara atas talian. Untuk maklumat lanjut berhubung tatacara permohonan
‘How to apply Exemption under Schedule A’ sila
Tekan Sini.

(1)
Item No.		(2)
Person		(3)
Goods Exempted		(4)
Conditions		(5)
Certificate to be Signed by
33AAny Aerospace Maintenance, Repair and Overhaul (MRO) company endorsed by MIDAMachinery, equipment, and specialized tools to be used for MRO activities(a) That the goods are imported, transported from designated area, from a Licensed Warehouse under section 65 of the Customs Act 1967 or
Licensed Manufacturing Warehouse under section 65A of the Customs Act 1967, from a free zone under the Free Zones Act 1990, or purchased from a registered manufacturer;
(b) That the goods are used directly in the MRO activities within Malaysia by the person; and
(c) That the goods are identified to the satisfaction of the proper officer of customs at the time of importation.		The person authorized by Aerospace Maintenance, Repair and Overhaul (MRO) company
33BAny Aerospace Maintenance, Repair and Overhaul (MRO) company endorsed by MIDASpare parts, components, materials, and specialized consumables goods to be used for MRO activities(a) That the goods are imported, transported from designated area, from a Licensed Warehouse under section 65 of the Customs Act 1967 or
Licensed Manufacturing Warehouse under section 65A of the Customs Act 1967, from a free zone under the Free Zones Act 1990, or purchased from a registered manufacturer;
(b) That the goods are used directly in the MRO activities within Malaysia by the person; and
(c) That the goods are identified to the satisfaction of the proper officer of customs at the time of importation.		The person authorized by Aerospace Maintenance, Repair and Overhaul (MRO) company
53AAny rice miller or wholesaler licensed under the Control of Padi and Rice Act [Act 522]Packing materials(a) That the goods are imported or purchased from a registered manufacturer;
(b) That the goods shall be used solely for the packing of rice;
(c) That the person approved shall pay the sales tax on any goods in column (3) that cannot be accounted for.		The rice miller or wholesaler

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