At present, various duties are levied on all vehicles imported in Completely Built-Up (CBU) form for sale in Malaysia, after which Sales Tax is added on.
Basically, there are three categories defined by the Royal Malaysian Customs & Excise Dept and following a rationalisation exercise early in 2000, these are:
A. PASSENGER CARS (INCLUDING STATIONWAGONS)
B. 4X4 VEHICLES (EXCLUDING MODELS LIKE THE SUBARU IMPREZA WHICH ARE CONSIDERED PASSENGER CARS)
C. OTHERS (VANS, MPVS, ETC)
PASSENGER CARS (PETROL ENGINES)
Import Duty:-
|
Up to 1799 cc |
140% of CIF (Cost, Insurance & Freight) |
|
1800 cc - 1999 cc |
170% of CIF |
|
2000 cc - 2499 cc |
200% of CIF |
|
2500 cc - 2999 cc |
250% of CIF |
|
3000 cc and above |
300% of CIF |
-
Import Duty for passenger cars with diesel engines is set at a flat rate of 120% of CIF.
- Sales Tax is calculated based on 10% of (CIF + Import Duty charged)
4X4 VEHICLES & OTHERS
Import Duty:-
|
Up to 1799 cc |
60% of CIF |
|
1800 - 1999 cc |
80% of CIF |
|
2000 - 2499 cc |
150% of CIF |
|
2500 cc - 2999 cc |
180% of CIF |
|
3000 cc and above |
200% of CIF |
-
Sales Tax is calculated based on 10% of (CIF + Import Duty charged)
It should be noted that the declared valued of a vehicle need not necessarily be accepted by the Customs Dept which has its own method of determining the Open Market Value (OMV) for a specific model. If a vehicle's value, as declared by the importer, is considered too low, the OMV can be applied for purposes of determining import duty payable.
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