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Malaysian motor vehicle import duties

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

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. ^ "Malaysia Automotive Association". www.maa.org.my. Archived from the original on 2006-04-14.
  2. ^ "Malaysia Market Summary". Archived from the original on 20 August 2010. Retrieved 20 October 2010.
  3. ^ "Update - MITI: Govt import duty not to blame for expensive cars". Archived from the original on 14 March 2012. Retrieved 20 October 2010.
  4. ^ "Questions and Answers on the CEPT".
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