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[edit]

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 more than the original price.

Notation[edit]

  • CBU = Complete Built up
  • CKD = Complete knock down
  • MFN = Most Favoured Nation
  • MSP = multi-sourcing parts
  • n/a = not applicable.

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%

Source: http://www.maa.org.my/info_duty.htm

Four Wheel Drive Vehicles[edit]

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 60% 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%

Source: http://www.maa.org.my/info_duty.htm

Others (MPV & VAN)[edit]

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%

Source: http://www.maa.org.my/info_duty.htm

Commercial Vehicles[edit]

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%

Source: http://www.maa.org.my/info_duty.htm

Motorcycles[edit]

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://www.miti.gov.my/cms_matrix/content.jsp?id=com.tms.cms.article.Article_9971dce0-c0a81573-3edb3edb-686eb8ad

References[edit]