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Application for Confirmation Letter as Aerospace Maintenance, Repair and Overhaul (MRO) to Claim for Sales Tax Exemption

 

The implementation of the self-declaration mechanism for sales tax exemption on:
machinery, equipment and specialised tools; and
- spare parts, components, materials and specialised consumables goods

to be used for Aerospace MRO activities is provided under the provisions of Sales Tax (Persons Exempted From Payment Of Tax) (Amendment) (No.2) Order 2018 effective 1 January 2019.

Registered Aerospace MRO company in Malaysia are allowed to claim for the exemption on sales tax on machinery, equipment, specialised tools, spare parts, components, materials and specialised consumables goods under Sales Tax (Persons Exempted From Payment Of Tax) (Amendment) (No.2) Order 2018 through a self-declaration process.

Under this self-declaration mechanism, company is required to submit to Royal Malaysian Customs Department the confirmation letter issued by MIDA and the list of machinery, equipment and specialised tools; and spare parts, components, materials and specialised consumables goods to be imported or purchased or transported for permission to claim the exemption. Application for import duty exemption should be manually submitted to Ministry of Finance (MoF) whereas for sales tax exemption it has to be submitted online via https://mysst.customs.gov.my

The application for confirmation letter and permission to claim the exemption must be submitted prior to the importation or purchase of the machinery / equipment / specialised tools / spare parts / components, materials and specialised consumables goods. The self-declaration mechanism would reduce the costs of doing business without the necessity of obtaining bank guarantee facilities for the clearance of goods. Companies are advised to plan well their importation and take into consideration the time taken for the application to be processed by Customs.


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Guidelines for Aerospace MRO to Claim for Sales Tax Exemption

Form MRO-ST : Application for Confirmation Letter as Aerospace MRO

Appendix 1- MRO ST (Item 33A)

Appendix 2- MRO-ST (Item 33B)

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Last Updated : Tuesday 25th June 2019