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KUALA LUMPUR: Excise duties will be imposed on electronic and non-electronic cigarette devices, as well as their juices and gels starting January 1, says the Customs Department.
Its CEO, Datuk Seri Abdul Latif Abdul Kadir, said that the excise duty for electronic and non-electronic cigarette devices will be 10% ad valorem tax, while its juices and non-nicotine-based vape juices will be RM0 .40 per ml.
“Special taxes will be imposed on the items during import and release by local manufacturers.
“Local manufacturers are required to be licensed pursuant to Section 20 of the Excise Act 1976 with payment of RM 4,800 per year, while warehouse license payment is RM 2,400 per year according to Section 25 of the same law, “he said in a statement on Tuesday (December 8).
Local manufacturers must apply for licenses in the respective customs zone / state where the factory or warehouse is located before December 15, he added.
Required documents are excise license application letter, Customs Form 1, Business Registration Certificate from the Business Commission of Malaysia (SSM) or local authority certificate for Sabah, Sarawak and Labuan.
They should also have plans and sketches of the manufacturing facilities, and a list of raw materials and finished items.
They must also provide a flow chart of the manufacturing process, production capacity, and declaration of the nicotine content in the e-cigarette juice or gel.
“All licensees must meet the licensing requirements and provide a bank guarantee to ensure the security of duties and taxes,” said Abdul Latif.
For more information, see the FAQs about excise duties imposed on
http://www.customs.gov.my/ms/pages/utama.aspx.
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