Home Malaysia Automotive Info Duty Structure
   
 
 
Latest Auto Policies
Duty Structure
Summary of Sales & Production Data
MAA Newsletter April 2011
Market Review for 2010
 
 

 
DUTIES & TAXES ON MOTOR VEHICLES

A) Motor Cars (Including Station Wagons, Sports Cars and Racing Cars)
  IMPORT DUTY LOCAL TAXES
CBU CKD MSP CBU & CKD
Engine
Capacity (cc)		 MFN ASEAN
CEPT		 MFN ASEAN
CEPT		 MFN ASEAN
CEPT		 Excise
Duties		 Sales Tax
 < 1,800
30%
0%
10%
0%
10%
n.a
75%
10%
 1,800 - 1,999
30%
0%
10%
0%
10%
n.a
80%
10%
 2,000 - 2,499
30%
0%
10%
0%
10%
n.a
90%
10%
 Above 2,500
30%
0%
10%
0%
10%
n.a
105%
10%
 

B) Four Wheel Drive Vehicles
  IMPORT DUTY LOCAL TAXES
CBU CKD MSP CBU & CKD
Engine
Capacity (cc)		 MFN ASEAN
CEPT		 MFN ASEAN
CEPT		 MFN ASEAN
CEPT		 Excise
Duties		 Sales Tax
 < 1,800
30%
0%
10%
0%
10%
n.a
65%
10%
 1,800 - 1,999
30%
0%
10%
0%
10%
n.a
75%
10%
 2,000 - 2,499
30%
0%
10%
0%
10%
n.a
90%
10%
 Above 2,500
30%
0%
10%
0%
10%
n.a
105%
10%
 


C) Others (MPV & VAN)
  IMPORT DUTY LOCAL TAXES
CBU CKD MSP CBU & CKD
Engine
Capacity (cc)		 MFN ASEAN
CEPT		 MFN ASEAN
CEPT		 MFN ASEAN
CEPT		 Excise
Duties		 Sales Tax
 < 1,500
30%
0%
NIL
0%
NIL
n.a
60%
10%
 1,500 - 1,799
30%
0%
10%
0%
10%
n.a
65%
10%
 1,800 - 1,999
30%
0%
10%
0%
10%
n.a
75%
10%
 2,000 - 2,499
30%
0%
10%
0%
10%
n.a
90%
10%
 Above 2,500
30%
0%
10%
0%
10%
n.a
105%
10%
 


D) Commercial Vehicles
  IMPORT DUTY LOCAL TAXES
CBU CKD MSP CBU & CKD
 Class MFN ASEAN
CEPT		 MFN ASEAN
CEPT		 MFN ASEAN
CEPT		 Excise
Duties		 Sales Tax
 All
30%
0%
NIL
0%
NIL
n.a
NIL
10%
 


Notes :
           MFN = Most Favoured Nation
           MSP = multi-sourcing parts
           n.a = not applicable.
 
 
 
 

 

Malaysia Automotive Info | About MAA | Member Listing | Become @ Member | Contact Us

© 2008 Malaysian Automotive Association. All rights reserved.