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MIDA e-Manufacturing Licence (e-ML)

Import Duty and/or Sales Tax Exemption and MIDA’s Confirmation Letter [Surat Pengesahan MIDA (SPM)]

Application for MIDA Confirmation Letter [Surat Pengesahan MIDA (SPM)] for Import Duty and/or Sales Tax Exemption

Manufacturers in Principal Customs Area (PCA), companies engaged in hotel businesshaulage operators and aerospace maintenance, repair and overhaul (MRO) companies can be given exemption on import duty and/or sales tax on machinery, equipment, spare parts, prime movers, container trailers, specialised tools, components, materials or specialised consumables goods.

Eligible companies should apply to MIDA for the  MIDA’s Confirmation Letter [Surat Pengesahan MIDA (SPM)] and subsequently submit to Customs the MIDA confirmation letter and the list of machinery, equipment, spare parts, prime movers, container trailers, specialised tools, components, materials or specialised consumables goods to be imported or purchased for permission from Customs to claim for the exemption.

The key areas of the exemptions are:

Manufacturers in PCA

Companies Engaged in Hotel Business

Haulage Operators

Aerospace Maintenance, Repair and Overhaul (MRO) Companies

  1. Sales Tax on machinery, equipment and specialised tools to be used for Aerospace MRO activities imported, transported from designated area, from a Licenced Warehouse under Section 65 of the Customs Act 1967 or Licenced Manufacturing Warehoused under Section 65A of the Customs Act 1967, from a free zone under the Free Zones Act 1990, or purchased from a registered manufacturer under Item 33A Sales Tax (Persons Exempted From Payment of Tax) (Amendment) (No.2) Order 2018
  2. Sales Tax on spare parts, components, materials and specialised consumables goods to be used for Aerospace MRO activities imported, transported out from designated area, from a Licenced Warehouse under Section 65 of the Customs Act 1967 or Licenced 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 under Item 33B Sales Tax (Persons Exempted From Payment of Tax) (Amendment) (No.2) Order 2018

MIDA’s Confirmation Letter [Surat Pengesahan MIDA (SPM)] can be applied online via https://investmalaysia.mida.gov.my. All confirmation letters will be processed online and signed using digital signature.

Permission to claim for import duty exemption should be  manually submitted to the State Customs Control Station (Industrial Section) whereas for sales tax exemption has to be submitted online via https://mysst.customs.gov.my/

Application must be submitted before the importation or purchase of the machinery, equipment, spare parts, prime movers, container trailers, specialised tools, components, materials or specialised consumables goods. Companies are advised to plan well on the importation and take into consideration the time taken for the application to be processed by the authorities.

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