NORTHPORT MEDIA CENTRE- portsworld.com

Royal Customs And Excise Department Malaysia

EXCISE DUTY PROCEDURE

APPLICATIONS FOR EXCISE LICENSE
LICENSE FEES
REFUND AND DRAWBACK OF EXCISE DUTY PAID

Excise duties are levied on specific goods manufactured in Malaysia for home consumption. The list of specific goods is published in the Government Gazette and it is called "The Excise Duties Order 1991" (P.U.(A) 381/91). Any person who manufactures in Malaysia any goods appearing in the Excise Duties Order 1991 must apply for a licence from the State Director of Customs where the factory or premise is located in a prescribed application form known as Form JKED No. 1.

back to top

LICENSE FEES

The prescribed fees for licence to manufacture these goods are as follows:

for the manufacture of tobacco (other than cigarettes) :

not exceeding 45 kg per month	RM 5.00 per year
exceeding 45 kg per month	RM 360.00 per year

ii. for the manufacture of other goods - RM 2,400.00 per year

back to top

REFUND AND DRAWBACK OF EXCISE DUTY PAID

Refund of excise duty paid is allowed under Section 13 of the Excise Act 1976. A claim in respect of such refund must be made in writing to the Director General of Customs within one year after the payment was made. Drawback of excise duty paid on goods that form part or are used as ingredient of the packing of such goods manufactured in Malaysia is allowed when the finished product is exported from Malaysia under the provision of Section 19 of the Excise Act 1976 subject to the conditions thereunder.

back to INTERNAL TAXES PROCEDURE page