Chartered Secretaries Malaysia (MAICSA)

Updated: 28 Dec 2023

Federal Gazette - Amended Order & Regulations 2023

On 31 March 2023, Federal Government gazetted the following Order & Regulations, which came into operations on 1 April 2023:

1.	Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in Goods Agreement) (Amendment) Order 2023
The principal Order 2022 [P.U. (A) 199/2022] was amended in the First Schedule by substituting for Annex 3 and Annex 4.
2.	Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in Goods Agreement) (Amendment) (No. 2) Order 2023
The principal Order 2022 [P.U. (A) 199/2022] was amended in the Second Schedule in relation to subheadings 2404.12.10 00, 2404.12.90 00, 2404.19.20 00, 2404.92.10 00, 2404.92.90 00 and 2404.99.00 00, in column (5), by substituting for the word “5” the word “0”.
3.	Sales Tax (Imposition of Sales Tax in respect of Designated Areas) (Amendment) Order 2023
The principal Order 2018 [P.U. (A) 206/2018] was amended in subsubsubparagraph 2(a)(vi) by substituting for the words “not containing nicotine” the words “whether or not containing nicotine”.
4.	Customs Duties (Exemption) (Amendment) (No. 2) Order 2023
The principal Order 2017 [P.U. (A) 445/2017] was amended in the Schedule, in Part I, in column (3), in relation to subsubitem 10(vii)(f), subsubitem 10A(vii)(f), subsubitem 11(vi)(f) and subitem 94(vi).
5.	Excise Duties (Langkawi) (Amendment) Order 2023
The principal Order 2022 [P.U. (A) 182/2022] was amended in subsubparagraph 2(e) by substituting for the words “not containing nicotine” the words “whether or not containing nicotine”.
6.	Sales Tax (Amendment) Regulations 2023
The principal Regulations 2018 [P.U. (A) 203/2018] were amended in subparagraph 17(1)(h)(v) by substituting for the words “not containing nicotine” the words “whether or not containing nicotine”.
7.	Excise Duties (Amendment) Order 2023
The principal Order 2022 [P.U. (A) 163/2022] was amended in the Schedule, in Chapter 24, in relation to heading 24.04, by inserting after subheading 2404.11.00 00 and the particulars relating to it.
8.	Excise Duties (Tioman) (Amendment) Order 2023
The principal Order 2022 [P.U. (A) 181/2022] was amended in subsubparagraph 2(f) by substituting for the words “not containing nicotine” the words “whether or not containing nicotine”.
9.	Sales Tax (Imposition of Sales Tax in respect of Special Areas) (Amendment) Order 2023
The principal Order 2018 [P.U. (A) 207/2018] was amended in subparagraph 2(1) in subsubsubparagraph (c)(v) and (d)(v) by substituting for the words “not containing nicotine” the words “whether or not containing nicotine”.
10.	Excise (Amendment) Regulations 2023
The principal Regulations 1977 [P.U. (A) 161/1977] were amended in paragraph 60A(2)(e) by substituting for the words “not containing nicotine” the words “whether or not containing nicotine”.
11.	Sales Tax (Rate of Tax) (Amendment) Order 2023
The principal Order 2022 [P.U. (A) 176/2022] was amended in subparagraph 2(1) by substituting certain words in paragraph (b).
12.	Excise Duties (Labuan) (Amendment) Order 2023
The principal Order 2022 [P.U. (A) 183/2022] was amended in subsubparagraph 2(e) by substituting for the words “not containing nicotine” the words “whether or not containing nicotine”.
13.	Excise Duties (Pangkor) (Amendment) Order 2023
The principal Order 2022 [P.U. (A) 174/2022] was amended in subsubparagraph 2(f) by substituting for the words “not containing nicotine” the words “whether or not containing nicotine”.
14.	Sales Tax (Person Exempted from Payment of Tax) (Amendment) Order 2023
The principal Order 2018 [P.U. (A) 210/2018] was amended in Schedule A, in relation of item 24, in column (3), in subitem (vi), by substituting for the words “not containing nicotine” the words “whether or not containing nicotine”.