GUIDE ON PROPOSED SALES TAX RATES FOR VARIOUS GOODS (25.08.2018) Version R 2.0 PREPARED BY ROYAL MALAYSIAN CUSTOMS DEPARTMENT For further enquiries, please contact Customs Call Center : 1 300 88 8500 (General Enquiries) Operation Hours Monday - Friday (8.30 a.m – 7.00 p.m) email:
[email protected] For classification purposes please refer to Technical Services Department. This Guide merely serves as information. Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 2 of 132 This Guide merely serves as information. Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 3 of 132 NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10% Live Animals (Subject to an import/export license from the relevant authorities) Live Bee (Lebah) 01.06 01 ✔ Live Boar (Babi Hutan) 01.03 01 ✔ Live Buffalo (Kerbau) 01.02 01 ✔ Live Camel (Unta) 01.06 01 ✔ Live Cat (Kucing) 01.06 01 ✔ Live Chicken (Ayam) 01.05 01 ✔ Live Cow (Lembu) 01.02 01 ✔ Live Deer (Rusa) 01.06 01 ✔ Live Dog (Anjing) 01.06 01 ✔ Live Duck (Itik) 01.05 01 ✔ Live Elephant (Gajah) 01.06 01 ✔ Live Frog (Katak) 01.06 01 ✔ Live Geese (Angsa) 01.05 01 ✔ Live Goat (Kambing) 01.04 01 ✔ Live Horse (Kuda) 01.01 01 ✔ Live Oxen 01.02 01 ✔ Live Pig 01.03 01 ✔ Live Quail (Puyuh) 01.06 01 ✔ Live Rabbit (Arnab) 01.06 01 ✔ Live Sheep (Biri-biri) 01.04 01 ✔ Live Turkey (Ayam Belanda) 01.05 01 ✔ Meat & Edible Meat Offal (Subject to an import/export license from the relevant authorities) Beef Bone (Tulang Lembu) (Fresh/ Chilled) 02.01 02 ✔ Beef Bone (Tulang Lembu) (Frozen) 02.02 02 ✔ Belly (Of Pig) (Fresh/ Chilled/ Frozen) 02.03 02 ✔ This Guide merely serves as information.