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Application for Import Duty and/or Sales Tax Exemption on Machinery/Equipment or Raw Materials/Components

 

Untitled Document

1.  Import Duty and/or Sales Tax Exemption on Machinery and Equipment for Selected Activities in Agriculture Sector

Guidelines

Go to Portal : investmalaysia.mida.gov.my

 

2.  Import Duty and/or Sales Tax Exemption on Machinery and Equipment for Selected Services Sectors

Import duty and/or sales tax exemption on machinery/equipment for selected services sectors which include research & development (R&D), private higher education institution, private higher training institution (science, technical or vocational) and tourism project without accommodation.

Guidelines

Go to Portal : investmalaysia.mida.gov.my

 

3.  Import Duty and/or Sales Tax Exemption on Raw Materials and Components for Manufacturing Sector

Guidelines

Go to Portal : investmalaysia.mida.gov.my

 

4.  Indirect Export of Finished Products to Local Companies Granted Import Duty Exemption on Raw Materials and Components for Export of Finished Products

Guidelines

Form PC5

 

5.  Import Duty Exemption on Raw Materials, Components and/or Semi-Finished Products for Owners of Malaysian Brand Names in Outsourcing Manufacturing Activities

Guidelines

Form PC6

Form PC6-1

 

6.  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 business, haulage 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 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 area of exemptions are:

• Manufacturers in Principal Customs Area (PCA)
Guidelines

• Companies Engaged in Hotel Business
Guidelines

Lampiran I & II

• Haulage Operators
Guidelines

• Aerospace Maintenance, Repair & Overhaul (MRO) Companies
Guidelines

Appendix I - MRO ST (Item 33A)

Appendix II - MRO-ST (Item 33B)

 

Go to Portal : investmalaysia.mida.gov.my to apply for the MIDA Confirmation Letter.

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Last Updated : Wednesday 30th September 2020