Malaysian motor vehicle import duties

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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[]

  1. ^ http://www.maa.org.my/info_duty.htm
  2. ^ "Archived copy". Archived from the original on 20 August 2010. Retrieved 20 October 2010.{{cite web}}: CS1 maint: archived copy as title (link)
  3. ^ "Archived copy". Archived from the original on 14 March 2012. Retrieved 20 October 2010.{{cite web}}: CS1 maint: archived copy as title (link)
  4. ^ "Questions and Answers on the CEPT".
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