1. Any haulage operator endorsed by the Malaysian Investment Development Authority (MIDA) may apply for sales tax exemption under item 65, Schedule A Sales Tax (Persons Exempted from Tax Payment) Order 2018 for purchase of prime mover or container trailer subject to the specified conditions.

2. Effective from 1st January 2023, an application for the sales tax exemption certificate under item 65 shall be made through the MySST system and the Vehicles Tax Exemption Monitoring System (eVTEMS).

3. Applicants are required to sign up to get eVTEMS ID access. Please refer to the User Manual (Company) via https://evtems.customs.gov.my (Click Here)

4. Please be informed that each application is valid for one (1) unit prime mover or container trailer only and the certificate will be issued through MySST system.

5. For further information, please refer to the guides below:-
   a) Panduan Permohonan Sijil Pengecualian Cukai Jualan Di Bawah Butiran 65, Jadual A Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) (Click Here)
   b) User Manual Schedule A, MySST – Item 65 (Click Here)
   c) User Manual (Company) eVTEMS (Click Here)