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Application for 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 areas of the exemptions are:

Manufacturers in PCA

  1. Import duty exemption on machinery and equipment excluding spare parts and consumables imported or purchased from a Licensed 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 Licensed 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

Companies Engaged in Hotel Business

  1. Import duty exemption on equipment or machinery imported or purchased from a Licensed Manufacturing Warehouse (LMW), Bonded Warehouse or Free Zone under item 113 Customs Duties (Exemption) Order 2017
  2. Sales tax exemption on equipment or machinery imported or purchased from a Licensed Manufacturing Warehouse (LMW), Bonded Warehouse or Free Zone under Item 64 Sales Tax (Persons Exempted From Payment Of Tax) Order 2018
  3. Sales tax exemption on locally manufactured equipment or machinery purchased from a registered manufacturer under Sales Tax Act 2018 under Item 63 Sales Tax (Persons Exempted From Payment Of Tax) Order 2018

Haulage Operators

  1. Sales tax exemption on Prime Mover (HS 8701.20.91 00) purchased from a manufacturer registered under Sales Tax Act 2018 under Item 65 Sales Tax (Persons Exempted From Payment Of Tax) Order 2018
  2. Sales tax exemption on Container Trailer (HS 8716.39.40 00, 8716.39.91 00 and 8716.39.99 00) purchased from a manufacturer registered under Sales Tax Act 2018 under Item 65 Sales Tax (Persons Exempted From Payment Of Tax) Order 2018

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 Licensed Warehouse under Section 65 of the Customs Act 1967 or Licensed 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 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 under Item 33B Sales Tax (Persons Exempted From Payment of Tax) (Amendment) (No.2) Order 2018

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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最終更新日 : Wednesday 13th November 2019