{"id":2745,"date":"2019-01-01T07:51:27","date_gmt":"2019-01-01T07:51:27","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?p=2745"},"modified":"2025-02-20T08:08:05","modified_gmt":"2025-02-20T08:08:05","slug":"news-2-exemption-for-any-aerospace-maintenance-repair-and-overhaul-mro-rice-miller-wholesaler","status":"publish","type":"post","link":"https:\/\/mysst.customs.gov.my\/ms\/news-2-exemption-for-any-aerospace-maintenance-repair-and-overhaul-mro-rice-miller-wholesaler\/","title":{"rendered":"BERITA 2: PENGECUALIAN UNTUK SYARIKAT AEROSPACE MAINTENANCE AND OVERHAUL (MRO) & PENGILANG & PEMBORONG BERAS"},"content":{"rendered":"\t\t
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3 New items have been introduced under the Sales Tax (Person Exempted from Payment of Tax) Order 2018 effective on 1 Jan 2019.
Application for a certificate of exemption can be made online. For more information on
‘How to apply Exemption under Schedule A’<\/i><\/b> please
Click Here.<\/a>

<\/p>
(1)
Item No.<\/th>		(2)
Person<\/th>		(3)
Goods Exempted<\/th>		(4)
Conditions<\/th>		(5)
Certificate to be Signed by<\/th><\/tr>
33A<\/td>Any Aerospace Maintenance, Repair and Overhaul (MRO) company endorsed by MIDA<\/td>Machinery, equipment, and specialized tools to be used for MRO activities<\/td>(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.<\/td>		The person authorized by Aerospace Maintenance, Repair and Overhaul (MRO) company<\/td><\/tr>
33B<\/td>Any Aerospace Maintenance, Repair and Overhaul (MRO) company endorsed by MIDA<\/td>Spare parts, components, materials, and specialized consumables goods to be used for MRO activities<\/td>(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.<\/td>		The person authorized by Aerospace Maintenance, Repair and Overhaul (MRO) company<\/td><\/tr>
53A<\/td>Any rice miller or wholesaler licensed under the Control of Padi and Rice Act [Act 522]<\/td>Packing materials<\/td>(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.<\/td>		The rice miller or wholesaler<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

3 New items have been introduced under the Sales Tax (Person Exempted from Payment of Tax) Order 2018 effective on 1 Jan 2019.Application for a certificate of exemption can be made online. For more information on‘How to apply Exemption under Schedule A’ pleaseClick Here. (1)Item No. (2)Person (3)Goods Exempted (4)Conditions (5)Certificate to be Signed by…<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-2745","post","type-post","status-publish","format-standard","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/posts\/2745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/comments?post=2745"}],"version-history":[{"count":10,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/posts\/2745\/revisions"}],"predecessor-version":[{"id":2764,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/posts\/2745\/revisions\/2764"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=2745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/categories?post=2745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/tags?post=2745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}