Malaysian motor vehicle import duties
Malaysian motor vehicle import duties is an article describing the excise duty on imported vehicles into the country.[1]
Background
Malaysia's car industry is dominated by two local manufacturers which are heavily supported by the government through National Car Policy e.g. trade barriers. These local manufacturers are Proton and Perodua.[2] These excise duties imposed on foreign manufactured cars have made them very expensive for consumers in Malaysia. These taxes are also one of the highest in the world.[3] This makes most foreign cars extremely expensive for buyers, although cheaper in other countries. These taxes cause a foreign car to cost almost three times or 200% more than the original price.
Notation
- CBU = Complete built up
- CKD = Complete knock down
- MFN = Most favoured nation
- ASEAN CEPT = Association of Southeast Asian Nations Common Effective Preferential Tariff[4]
Passenger cars (including station wagons, sports cars and racing cars)
| Import duty | Local taxes | |||||
|---|---|---|---|---|---|---|
| CBU | CKD | CBU & CKD | ||||
| Engine Capacity (cc) | MFN | ASEAN CEPT | MFN | ASEAN CEPT | Excise Duties | Sales Tax |
| < 1,800 | 30% | 0% | 10% | 0% | 75% | 10% |
| 1,800 - 1,999 | 30% | 0% | 10% | 0% | 80% | 10% |
| 2,000 - 2,499 | 30% | 0% | 10% | 0% | 90% | 10% |
| Above 2,500 | 30% | 0% | 10% | 0% | 105% | 10% |
Source: http://maa.org.my/pdf/malaysia_duties_taxes_on_motor_vehicles.pdf
Four-wheel-drive vehicles
| Import duty | Local taxes | |||||
|---|---|---|---|---|---|---|
| CBU | CKD | CBU & CKD | ||||
| Engine Capacity (cc) | MFN | ASEAN CEPT | MFN | ASEAN CEPT | Excise Duties | Sales Tax |
| < 1,800 | 30% | 0% | 10% | 0% | 65% | 10% |
| 1,800 - 1,999 | 30% | 0% | 10% | 0% | 75% | 10% |
| 2,000 - 2,499 | 30% | 0% | 10% | 0% | 90% | 10% |
| Above 2,500 | 30% | 0% | 10% | 0% | 105% | 10% |
Source: http://maa.org.my/pdf/malaysia_duties_taxes_on_motor_vehicles.pdf
Others (MPV & VAN)
| Import duty | Local taxes | |||||
|---|---|---|---|---|---|---|
| CBU | CKD | CBU & CKD | ||||
| Engine Capacity (cc) | MFN | ASEAN CEPT | MFN | ASEAN CEPT | Excise Duties | Sales Tax |
| < 1,500 | 30% | 0% | nil | 0% | 60% | 10% |
| 1,500 - 1,799 | 30% | 0% | 10% | 0% | 65% | 10% |
| 1,800 - 1,999 | 30% | 0% | 10% | 0% | 75% | 10% |
| 2,000 - 2,499 | 30% | 0% | 10% | 0% | 90% | 10% |
| Above 2,500 | 30% | 0% | 10% | 0% | 105% | 10% |
Source: http://maa.org.my/pdf/malaysia_duties_taxes_on_motor_vehicles.pdf
Commercial vehicles
| Import duty | Local taxes | |||||
|---|---|---|---|---|---|---|
| CBU | CKD | CBU & CKD | ||||
| Class | MFN | ASEAN CEPT | MFN | ASEAN CEPT | Excise Duties | Sales Tax |
| All | 30% | 0% | nil | 0% | nil | 10% |
Source: http://maa.org.my/pdf/malaysia_duties_taxes_on_motor_vehicles.pdf
Motorcycles
| Import duty | Excise Duties | Sales Tax | |||||
|---|---|---|---|---|---|---|---|
| CBU | CKD | CBU&CKD | CBU | CKD | |||
| Engine Capacity (cc) | MFN | ASEAN CEPT | MFN | ASEAN CEPT | All | All | All |
| <151 | 30% | 5% | 0% | 0% | 20% | 0% | 0% |
| 151 - 200 | 30% | 5% | 0% | 0% | 30% | 0% | 0% |
| 201 - 250 | 30% | 5% | 5% | 0% | 30% | 0% | 0% |
| 251 - 500 | 30% | 5% | 5% | 0% | 30% | 10% | 0% |
| Above 500 | 30% | 5% | 10% | 0% | 30% | 10% | 0% |
Source: http://maa.org.my/pdf/malaysia_duties_taxes_on_motor_vehicles.pdf
See also
References
- http://www.maa.org.my/info_duty.htm
- "Archived copy". Archived from the original on 20 August 2010. Retrieved 20 October 2010.CS1 maint: archived copy as title (link)
- "Archived copy". Archived from the original on 14 March 2012. Retrieved 20 October 2010.CS1 maint: archived copy as title (link)
- "Questions and Answers on the CEPT".