EN 
MS 
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’ please
Click Here.
| (1) Item No. | (2) Person | (3) Goods Exempted | (4) Conditions | (5) Certificate to be Signed by |
|---|---|---|---|---|
| 33A | Any Aerospace Maintenance, Repair and Overhaul (MRO) company endorsed by MIDA | Machinery, 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 |
| 33B | Any Aerospace Maintenance, Repair and Overhaul (MRO) company endorsed by MIDA | Spare 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 |
| 53A | Any 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 |