Manufacturers in PCA

GUIDELINES

1. Import duty exemption on machinery and equipment excluding spare parts and consumables imported or purchased from a Licenced Manufacturing Warehouse (LMW), Bonded Warehouse or Free Zone under item 112 Customs Duties (Exemption) Order 2017
2. Sales tax exemption on machinery, equipment and spare parts imported or purchased from a Licenced Manufacturing Warehouse (LMW), Bonded Warehouse or Free Zone or a manufacturer approved by the Director General under Item 55 Sales Tax (Persons Exempted From Payment Of Tax) Order 2018