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Tax & AccountingJune 30, 2021

Amendments made to conditions and goods exempted in relation to persons entering Malaysia

The Sales Tax (Persons Exempted from Payment of Tax) (Amendment) (No 2) Order 2021 has been gazetted and comes into operation on 1 July 2021. The order amends the following:

  • Item 16: Amendments in relation to any persons entering Malaysia (other than designated area) through all modes excluding air. The list of goods exempted and conditions under this item have been amended.
  • Item 16A: A new item has been added in relation to any person entering Malaysia (other than designated area) through air mode.
  • Item 17: Amendments in relation to any person entering Malaysia from designated area. The list of goods exempted and conditions under this item have been amended.
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