PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR) 2014

Oktober 2014 13 October 2014

P.U. (A) 272 WARTA KERAJAAN PERSEKUTUAN FEDERAL GOVERNMENT GAZETTE PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR) 2014 GOODS AND SERVICES TAX (ZERO-RATED SUPPLY) ORDER 2014 DISIARKAN OLEH/ PUBLISHED BY JABATAN PEGUAM NEGARA/ ATTORNEY GENERAL’S CHAMBERS P.U. (A) 272 2 AKTA CUKAI BARANG DAN PERKHIDMATAN 2014 PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR) 2014

PADA menjalankan kuasa yang diberikan oleh seksyen 17 Akta Cukai Barang dan Perkhidmatan 2014 [Akta 762], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa 1.

(1) Perintah ini bolehlah dinamakan Perintah Cukai Barang dan Perkhidmatan (Pembekalan Berkadar Sifar) 2014.

(2) Perintah ini mula berkuat kuasa pada 13 Oktober 2014. Tafsiran 2.

(1) Dalam Perintah ini— “kapal” termasuklah tiap-tiap perihalan vesel yang digunakan dalam navigasi yang tidak digerakkan oleh dayung sebagaimana yang diperuntukkan di bawah Ordinan Perkapalan Saudagar 1952 termasuk apa-apa vesel yang dimiliki atau dikendalikan oleh kerajaan suatu negara asing tetapi tidak termasuk apa-apa vesel yang direka bentuk atau disesuaikan bagi rekreasi, keseronokan atau selain pengangkutan tambang muatan atau pengangkutan penumpang. “pembekal telekomunikasi” ertinya seseorang yang aktiviti utamanya adalah pembekalan perkhidmatan telekomunikasi. “perkhidmatan telekomunikasi” ertinya pemancaran, pancaran atau penerimaan, dan pemindahan atau penyerahhakan hak untuk menggunakan kapasiti bagi pemancaran, pancaran atau penerimaan isyarat, tulisan, imej, bunyi atau apa-apa jenis maklumat dengan kabel wayar, radio, sistem optik atau elektromagnet lain, atau dengan suatu sistem teknikal yang serupa. P.U. (A) 272 3 “pesawat udara” termasuklah apa-apa pesawat udara yang dimiliki atau dikendalikan oleh kerajaan suatu negara asing yang tidak digunakan atau tidak bertujuan untuk digunakan bagi rekreasi atau keseronokan.

(2) Bagi maksud Perintah ini, seseorang hendaklah dikira tempatnya di sesuatu negara jika—

(a) dia mempunyai tempat tinggal biasanya di negara itu jika pembekalan dibuat kepadanya sebagai seorang individu dan diterima olehnya selain bagi maksud apa-apa perniagaan yang dijalankan olehnya; dan

(b) dalam hal jika perenggan (a) tidak terpakai—

(i) dia mempunyai suatu establismen perniagaan atau establismen tetap di negara itu dan tiada establismen sedemikian di tempat lain;

(ii) dia tidak mempunyai establismen perniagaan atau establismen tetap di mana-mana negara tetapi tempat tinggal biasanya ialah di negara itu; atau

(iii) dia mempunyai establismen perniagaan atau establismen tetap di kedua-dua negara itu dan di tempat lain dan establismennya yang paling berkaitan secara langsung dengan pembekalan itu ialah di negara itu.

(3) Bagi maksud subperenggan (2), suatu establismen tetap dalam mana-mana negara termasuklah suatu cawangan atau agensi yang melaluinya seseorang menjalankan perniagaan dalam negara itu. P.U. (A) 272 4 Pembekalan berkadar sifar 3.

(1) Pembekalan barang yang dinyatakan dalam Jadual Pertama dan pembekalan perkhidmatan yang dinyatakan dalam Jadual Kedua ditentukan sebagai pembekalan berkadar sifar.

(2) Jika timbul apa-apa persoalan sama ada apa-apa pembekalan barang atau perkhidmatan tertentu termasuk atau tidak dalam Jadual Pertama atau Jadual Kedua, persoalan itu hendaklah diputuskan oleh Menteri yang keputusannya adalah muktamad. Pengklasifikasian barang dalam Jadual Pertama 4. Pengklasifikasian barang yang dinyatakan dalam Jadual Pertama hendaklah mematuhi Rukun tafsiran Jadual Pertama kepada Perintah Duti Kastam 2012 [P.U. (A) 275/2012]. P.U. (A) 272 5

JADUAL PERTAMA [Perenggan 3] PEMBEKALAN BARANG YANG DITENTUKAN SEBAGAI PEMBEKALAN BERKADAR SIFAR 1. Barang bagi apa-apa perihal sebagaimana dalam Lampiran kepada Perintah ini. 2. Ubat dan gas perubatan dalam Senarai Ubat Penting Kebangsaan yang dikeluarkan oleh Kementerian Kesihatan dan diluluskan oleh Menteri dan dalam sukatan dos atau dalam bentuk bungkusan untuk jualan runcit. 3. Barang yang dibekalkan ke kawasan ditetapkan dari Malaysia selain kawasan ditetapkan. 4. Barang yang digunakan sebagai bekalan dalam pelayaran atau penerbangan ke atau dari suatu tempat di luar Malaysia atau sebagai barang dagangan untuk dijual secara runcit kepada orang yang dibawa atas suatu pelayaran atau penerbangan ke atau dari suatu tempat di luar Malaysia dalam suatu kapal atau pesawat udara. 5. Barang untuk kegunaan sebagai barang ganti kapal dalam suatu pelayaran atau penerbangan ke atau dari suatu tempat di luar Malaysia. 6. (1) Pembekalan air yang dirawat oleh seseorang yang dilesenkan di bawah Akta Industri Perkhidmatan Air 2006 [Akta 655] kepada pengguna domestik tidak kira penggunaan minimum atau tiada penggunaan. (2) Pembekalan air yang dirawat tidak termasuk air yang disuling, air tidak terion, air beroksigen dan air mineral. 7. Pembekalan 300 unit pertama elektrik kepada pengguna domestik tidak kira penggunaan minimum atau tiada penggunaan bagi suatu tempoh minimum dua puluh lapan hari untuk satu kitaran pembilan. 8. Pembekalan bahan mentah dan komponen yang dibuat kepada seseorang yang yang tempatnya di suatu negara selain Malaysia bagi perawatan dan pemprosesan barang oleh mana-mana orang kena cukai di bawah Skim Pengilang Tol Diluluskan. P.U. (A) 272 6

JADUAL KEDUA [Perenggan 3] PEMBEKALAN PERKHIDMATAN YANG DITENTUKAN SEBAGAI PEMBEKALAN BERKADAR SIFAR 1. Perkhidmatan yang berikut yang pembekalannya secara langsung memanfaatkan seseorang sepenuhnya dalam kapasiti perniagaannya (dan bukan dalam kapasiti peribadi atau persendiriannya): (a) perkhidmatan pengendalian kapal dan pesawat udara di suatu pelabuhan atau lapangan terbang; (b) perkhidmatan navigasi yang dibekalkan berhubung dengan suatu kapal atau pesawat udara di suatu pelabuhan atau lapangan terbang; (c) perkhidmatan salvaj yang dibekalkan berhubung dengan suatu kapal atau pesawat udara; (d) perkhidmatan pembaikan, penyenggaraan dan pemasangan yang dibekalkan berhubung dengan suatu kapal atau pesawat udara termasuk alat ganti yang digabungkan; (e) perkhidmatan ukur atau pengklasifikasian yang dibekalkan berhubung dengan suatu kapal atau pesawat udara; atau (f) perkhidmatan pembrokeran dan agensi yang dibekalkan berhubung dengan suatu kapal atau pesawat udara. 2. Walau apa pun butiran 12, perkhidmatan pengurusan yang dibekalkan berhubung dengan suatu kapal atau pesawat udara yang secara langsung memanfaatkan seseorang sepenuhnya dalam kapasiti perniagaannya (dan bukan dalam kapasiti peribadi atau persendiriannya). 3. (1) Pemuatan, pemunggahan muatan, perkhidmatan pengendalian atau penyimpanan barang oleh pengendali suatu pelabuhan atau lapangan terbang yang dijalankan atau akan dijalankan di dalam suatu kapal atau pesawat udara di suatu pelabuhan atau lapangan terbang. (2) “Perkhidmatan pengendalian” termasuklah— (a) pemunggahan kargo dan perkhidmatan porter; (b) memuat, memunggah muatan, memuat semula, menyimpan, menjaga dan memindahkan kargo untuk penggunaan kren dan mesin penimbang berat; P.U. (A) 272 7 (c) menyusun, membuka untuk pemeriksaan, membaiki, menimbang dan menurap, melekatkan dan memateri, memadam dan menanda semula, melabel dan menomborkan semula, mencatat, memeriksa, membuat sampel, menyukat atau mengukur barang; (d) memeriksa kargo (termasuk kargo yang rosak); (e) perkhidmatan keselamatan kargo; (f) mengemukakan barang untuk perisytiharan kastam; (g) menyediakan atau meminda perisytiharan kastam; (h) menyediakan atau meminda bil muatan, bil jalan udara dan sijil penghantaran. 4. Perkhidmatan pengangkutan berhubung dengan penumpang atau barang— (a) dari suatu tempat di luar Malaysia ke suatu tempat lain di luar Malaysia; (b) dari pintu keluar terakhir di dalam Malaysia ke suatu tempat di luar Malaysia; atau (c) dari suatu tempat di luar Malaysia ke pintu masuk pertama di dalam Malaysia. 5. Pengangkutan, pemuatan, pemunggahan muatan dan perkhidmatan pengendalian sebagaimana yang disebut dalam subbutiran 3(2) berhubung dengan pengangkutan barang dari suatu tempat di dalam Malaysia ke tempat lain di dalam Malaysia setakat yang perkhidmatan itu dibekalkan oleh pembekal yang sama sebagai sebahagian daripada pembekalan perkhidmatan yang subbutiran 4(b) atau (c) terpakai. 6. Perkhidmatan pengangkutan berhubung dengan penumpang dari suatu tempat di dalam Malaysia ke suatu tempat lain di dalam Malaysia setakat yang perkhidmatan itu dibekalkan oleh pembekal yang sama sebagai sebahagian daripada pembekalan perkhidmatan yang subbutiran 4(b) atau (c) terpakai. 7. Perkhidmatan menginsuranskan pengangkutan penumpang atau barang yang baginya butiran 4, 5, dan 6 terpakai. 8. Perkhidmatan yang dibekalkan kepada orang yang dibawa atas suatu pelayaran atau penerbangan dalam suatu kapal atau pesawat udara dari suatu tempat di luar Malaysia ke pintu masuk pertama di dalam Malaysia atau dari pintu keluar terakhir di dalam Malaysia ke suatu tempat di luar Malaysia. P.U. (A) 272 8 9. Penyewaan apa-apa barang untuk kegunaan di suatu tempat di luar Malaysia sepanjang tempoh penyewaan yang barang itu— (a) dieksport oleh penyewa ke tempat itu; atau (b) berada di tempat itu pada masa pembekalan dibuat. 10. Perkhidmatan yang dibekalkan secara langsung berkaitan dengan suatu tanah yang berada di luar Malaysia atau apa-apa penambahbaikan kepada tanah itu tetapi tidak termasuk apa-apa perkhidmatan yang mengandungi salah satu atau kedua-dua yang berikut: (a) pembekalan suatu hak untuk menyebarkan suatu iklan dengan cara apa-apa perantara komunikasi; dan (b) penyebaran suatu iklan dengan cara apa-apa perantara komunikasi. 11. Perkhidmatan yang dibekalkan secara langsung berkaitan dengan barang yang berada di luar Malaysia apabila perkhidmatan itu dilaksanakan tetapi tidak termasuk apa-apa perkhidmatan yang mengandungi salah satu atau kedua-dua yang berikut: (a) pembekalan suatu hak untuk menyebarkan suatu iklan dengan cara apa-apa perantara komunikasi; dan (b) penyebaran suatu iklan dengan cara apa-apa perantara komunikasi. 12. Perkhidmatan yang dibekalkan di bawah suatu kontrak dengan seseorang yang tempatnya di suatu negara selain Malaysia dan yang secara langsung memanfaatkan seseorang yang tempatnya di suatu negara selain Malaysia yang berada di luar Malaysia pada masa perkhidmatan itu dilaksanakan, tetapi tidak termasuk— (a) apa-apa perkhidmatan yang mengandungi salah satu atau kedua-dua yang berikut: (i) pembekalan suatu hak untuk menyebarkan suatu iklan dengan cara apa-apa perantara komunikasi; dan (ii) penyebaran suatu iklan dengan cara apa-apa perantara komunikasi; atau (b) perkhidmatan yang dibekalkan secara langsung berkaitan dengan— (i) suatu tanah yang terletak di Malaysia atau apa-apa penambahbaikan kepada tanah itu; (ii) barang yang berada di Malaysia pada masa perkhidmatan dilaksanakan; atau P.U. (A) 272 9 (iii) produk pasaran modal sebagaimana yang ditakrifkan dalam Akta Pasaran Modal dan Perkhidmatan 2007 [Akta 671] yang didagangkan di Malaysia atau kontrak insurans yang perlindungan itu berhubung dengan risiko di Malaysia dan termasuk apa-apa transaksi serupa yang dijalankan mengikut prinsip Syariah. 13. Walau apa pun butiran 12, perkhidmatan yang berikut yang dibekalkan di bawah suatu kontrak dengan dan yang secara langsung memanfaatkan seseorang sepenuhnya dalam kapasiti perniagaannya (dan bukan dalam kapasiti peribadi atau persendiriannya) dan yang dalam kapasiti itu tempatnya di suatu negara selain Malaysia: (a) perkhidmatan jurutera, peguam, akauntan dan perkhidmatan perunding lain yang serupa, yang bukan merupakan perkhidmatan yang dibekalkan secara langsung berkaitan dengan— (i) tanah yang terletak di Malaysia atau apa-apa penambahbaikan kepada tanah itu; atau (ii) barang yang berada di Malaysia pada masa perkhidmatan itu dilaksanakan, selain barang untuk eksport ke luar Malaysia; (b) pemprosesan data dan pembekalan maklumat, yang bukan merupakan perkhidmatan yang dibekalkan secara langsung berkaitan dengan— (i) tanah yang terletak di Malaysia atau apa-apa penambahbaikan kepada tanah itu; atau (ii) barang yang berada di Malaysia pada masa perkhidmatan itu dilaksanakan, selain barang untuk eksport ke luar Malaysia; (c) pemeriksaan sampel barang yang diambil daripada atau yang menjadi sebahagian daripada— (i) barang yang berada di luar Malaysia pada masa perkhidmatan itu dilaksanakan; atau (ii) barang untuk eksport ke luar Malaysia, tetapi tidak termasuk mana-mana bahagian suatu pembekalan yang mengandungi perkhidmatan yang berhubungan dengan penginapan dan hiburan. P.U. (A) 272 10 14. Perkhidmatan kewangan, termasuk apa-apa transaksi yang dijalankan mengikut prinsip Syariah, seperti yang berikut: (a) pembekalan insurans dan insurans semula yang menyediakan perlindungan terhadap apa-apa risiko yang ditanggung dalam membuat pendahuluan atau pemberian kredit secara langsung yang berhubungan dengan pengeksportan barang ke luar Malaysia; (b) nasihat, pengesahan, pemindahan, penerimaan, pungutan, rundingan atau tanggung rugi terhadap pembayaran apa-apa surat kredit secara langsung yang berhubungan dengan pengeksportan barang ke luar Malaysia; atau (c) pungutan, pengendorsan atau pendiskaunan apa-apa bil pertukaran atau pemfaktoran perdagangan yang akan diterima yang secara langsung berhubungan dengan pengeksportan barang ke luar Malaysia. 15. Pembekalan kontrak insurans nyawa atau takaful keluarga yang perlindungan sepenuhnya berkaitan dengan risiko di luar Malaysia. 16. Mana-mana perkhidmatan yang berikut yang dilaksanakan sepenuhnya di luar Malaysia: (a) perkhidmatan kebudayaan, kesenian, sukan, pelancongan, pendidikan, latihan atau hiburan; (b) perkhidmatan pameran atau konvensyen; atau (c) perkhidmatan yang bersampingan dengan perkhidmatan yang disebut dalam subbutiran (a) dan (b), termasuk menganjurkan pertunjukan di luar Malaysia. 17. Perkhidmatan telekomunikasi oleh suatu pembekal telekomunikasi yang tempatnya di Malaysia kepada suatu pembekal telekomunikasi yang tempatnya di suatu negara selain Malaysia. 18. Perkhidmatan telekomunikasi oleh suatu pembekal telekomunikasi yang tempatnya di Malaysia kepada pelanggannya berhubung dengan perayauan ke luar di luar Malaysia. 19. Perkhidmatan yang dibekalkan— (a) di bawah suatu kontrak dengan seseorang yang tempatnya di suatu negara selain Malaysia; dan (b) yang secara langsung memanfaatkan seseorang yang tempatnya di suatu negara selain Malaysia, P.U. (A) 272 11 yang berhubungan dengan penyediaan persekitaran fizikal bagi operasi peralatan pelayan komputer di Malaysia yang peralatan pelayan komputer itu dimiliki oleh orang yang disebut dalam subbutiran (a) atau (b). 20. Perkhidmatan yang mengandungi salah satu atau kedua-dua yang berikut: (a) pembekalan suatu hak untuk menyebarkan iklan dengan cara apa-apa perantara komunikasi; dan (b) penyebaran suatu iklan dengan cara apa-apa perantara komunikasi, jika Ketua Pengarah berpuas hati bahawa iklan itu bertujuan untuk secara substantial disebarkan di luar Malaysia, tetapi tidak termasuk apa-apa perkhidmatan yang terdiri daripada hanya penyebaran suatu iklan dengan cara pemancaran, pancaran atau penerimaan tanda, isyarat, tulisan, imej, bunyi atau apa-apa jenis maklumat dengan sistem kabel wayar, radio, optik atau sistem elektromagnet lain sama ada atau tidak tanda, isyarat, tulisan, imej, bunyi atau maklumat itu, telah tertakluk kepada pengaturan semula, pengiraan atau proses lain dengan apa-apa cara dalam penjalanan pemancaran, pancaran, atau penerimaannya. 21. Perkhidmatan pos yang dilaksanakan berhubung dengan mel antarabangsa. 22. Perkhidmatan yang dibekalkan oleh ejen pembayaran balik yang diluluskan berhubung dengan pembayaran balik cukai di bawah Skim Bayar Balik Pelancong. 23. (1) Perkhidmatan yang mengandungi pengaturan suatu pelancongan dalam negeri atau pelancongan ke luar negeri oleh seseorang yang tempatnya di Malaysia kepada seseorang yang tempatnya di suatu negara selain Malaysia yang berada di luar Malaysia pada masa perkhidmatan itu dilaksanakan. (2) “Pelancongan dalam negeri” dan “pelancongan ke luar negeri” mempunyai erti yang diberikan kepadanya di bawah seksyen 2 Akta Industri Pelancongan 1992 [Akta 482]. 24. Pajakan kontena udara yang mematuhi piawaian yang ditentukan oleh International Organization for Standardization, Institution of International Container Lessors atau organisasi lain yang setara atau pajakan kontena laut yang mematuhi piawaian bagi Aircraft Unit Load Devices yang ditentukan oleh International Air Transport Association atau organisasi lain yang setara, yang digunakan atau akan digunakan untuk pengangkutan barang. 25. Transaksi pengiriman wang dalaman yang diterima oleh seorang pemegang lesen di bawah Akta Perniagaan Perkhidmatan Wang 2011 [Akta 731] iaitu penyedia perkhidmatan pengiriman wang, yang tempatnya di Malaysia daripada seorang pengirim asal melalui seorang ejen koresponden di luar Malaysia kepada seorang benefisiari di Malaysia. P.U. (A) 272 12 26. Perkhidmatan hab global untuk pengiriman wang antarabangsa yang disediakan oleh seorang pemegang lesen di bawah Akta Perniagaan Perkhidmatan Wang 2011 iaitu penyedia perkhidmatan pengiriman wang, yang tempatnya di Malaysia untuk seorang ejen koresponden di luar Malaysia kepada ejen koresponden yang lain di luar Malaysia. 27. Pembekalan perkhidmatan dalam talian bagi surat khabar di bawah kod tarif 4902.10 000 dan 4902.90 000 sebagaimana yang disenaraikan dalam Lampiran kepada Perintah ini. P.U. (A) 272 13 GOODS AND SERVICES TAX ACT 2014 GOODS AND SERVICES TAX (ZERO-RATED SUPPLY) ORDER 2014 IN exercise of the powers conferred by section 17 of the Goods and Services Tax Act 2014 [Act 762], the Minister makes the following order: Citation and commencement 1. (1) This order may be cited as the Goods and Services Tax (Zero-Rated Supply) Order 2014. (2) This Order comes into operation on 13 October 2014. Interpretation 2. (1) In this Order— “ship” includes every description of vessel used in navigation not propelled by oars as provided under the Merchant Shipping Ordinance 1952 including any vessel owned or operated by the government of a foreign state but does not include any vessel which is designed or adapted for recreation, pleasure or other than freight transportation or passenger transportation. “telecommunication supplier” means a person whose principal activity is the supply of telecommunication services. “telecommunication services” means the transmission, emission or reception, and the transfer or assignment of the right to use capacity for the transmission, emission or reception of signals, writing, images, sounds or information of any kind by wire cable, radio, optical or other electromagnetic system, or by a similar technical system. “aircraft” includes any aircraft owned or operated by the government of a foreign state which is not used or intended to be used for recreation or pleasure. P.U. (A) 272 14 (2) For the purposes of this Order, a person shall be treated as belonging in a country if— (a) he has his usual place of residence in that country where the supply is made to him as an individual and received by him otherwise than for the purpose of any business carried out by him; and (b) in the case where paragraph (a) does not apply— (i) he has in that country a business establishment or fixed establishment and no such establishment elsewhere; (ii) he has no business establishment or fixed establishment in any country but his usual place of residence is in that country; or (iii) he has business establishments or fixed establishments both in that country and elsewhere and his establishment which is most directly concerned with the supply is in that country. (3) For the purposes of subparagraph (2), a fixed establishment in any country includes a branch or an agency through which a person carries on a business in that country. Zero-rated supply 3. (1) The supply of goods specified in the First Schedule and supply of services specified in the Second Schedule are determined as zero-rated supply. (2) If any question arises as to whether any particular supply of goods or services is or not included in the First Schedule or Second Schedule, such question shall be decided by the Minister whose decision shall be final. P.U. (A) 272 15 Classification of goods in the First Schedule 4. The classification of goods specified in the First Schedule shall comply with the Rules for the interpretation of the First Schedule to the Customs Duties Order 2012 [P.U. (A) 275/2012]. P.U. (A) 272 16 FIRST SCHEDULE [Paragraph 3] SUPPLY OF GOODS DETERMINED AS ZERO-RATED SUPPLY 1. Goods of any of the descriptions as in Appendix to this Order. 2. Medicaments and medical gases in the National Essential Medicines List issued by the Ministry of Health and approved by the Minister and put up in measured doses or in forms of packaging for retail sale. 3. Goods supplied to a designated area from Malaysia other than a designated area. 4. Goods for use as stores on a voyage or flight to or from a place outside Malaysia or as merchandise for sale by retail to persons carried on a voyage or flight to or from a place outside Malaysia in a ship or aircraft. 5. Goods for use as ship spares on a voyage or flight to or from a place outside Malaysia. 6. (1) The supply of treated water by a person who is licensed under the Water Services Industry Act 2006 [Act 655] to domestic consumers irrespective of minimum or non-usage. (2) The supply of treated water excludes distilled water, de-ionised water, oxygenised water and mineral water. 7. The supply of the first 300 units of electricity to domestic consumers irrespective of minimum or non-usage for a minimum period of twenty-eight days per billing cycle. 8. The supply of raw materials and components made to a person who belongs in a country other than Malaysia for the treatment and processing of goods by any taxable person under the Approved Toll Manufacturer Scheme. P.U. (A) 272 17 SECOND SCHEDULE [Paragraph 3] SUPPLY OF SERVICES DETERMINED AS ZERO-RATED SUPPLY 1. The following services which its supply directly benefit a person wholly in his business capacity (and not in his private or personal capacity): (a) ship and aircraft handling services in a port or airport; (b) navigation services supplied in relation to a ship or aircraft supplied in a port or airport; (c) salvage services supplied in relation to a ship or aircraft; (d) repair, maintenance and installation services supplied in relation to a ship or aircraft including parts incorporated; (e) surveying or classification services supplied in relation to a ship or aircraft; or (f) brokerage and agency services supplied in relation to a ship or aircraft. 2. Notwithstanding item 12, management services supplied in relation to a ship or aircraft which directly benefit a person wholly in his business capacity (and not in his private or personal capacity). 3. (1) Loading, unloading, handling services or storage of goods by a port or airport operator carried or to be carried in a ship or aircraft in a port or airport. (2) “Handling services” includes— (a) stevedoring and porterage; (b) loading, unloading, reloading, stowing, securing and shifting cargo for the use of cranes and weighing machines; (c) sorting, opening for inspection, repairing, weighing and tarring, taping and sealing, erasing and re-marking, labelling and renumbering, tallying, checking, sampling, measuring or gauging of goods; (d) survey of cargo (including damaged cargo); (e) cargo security services; P.U. (A) 272 18 (f) presenting goods for customs declaration; (g) preparing or amending customs declaration; (h) preparing or amending bills of lading, airway bills, and certificates of shipment. 4. Transport services in relation to passengers or goods— (a) from a place outside Malaysia to another place outside Malaysia; (b) from the last exit point in Malaysia to any place in other country; or (c) from a place outside Malaysia to the first entry point in Malaysia. 5. Transport, loading, unloading and handling services as referred to in subitem 3(2) in relation to the transport of goods from a place in Malaysia to another place in Malaysia to the extent that those services are supplied by the same supplier as part of the supply of services to which subitem 4(b) or (c) applies. 6. Transportation services in relation to passengers from a place in Malaysia to another place in Malaysia to the extent that those services are supplied by the same supplier as part of a supply of services to which subitem 4(b) or (c) applies. 7. Services of insuring the transport of passengers or goods to which items 4, 5 and 6 applies. 8. Services supplied to a person carried on a voyage or flight in a ship or aircraft from a place outside Malaysia to the first entry in Malaysia or from the last exit in Malaysia to a place outside Malaysia. 9. The hiring of any goods for use in a place outside Malaysia throughout the period of the hiring which the goods— (a) are exported by the hirer to such a place; or (b) are in such a place at the time of the supply is made. 10. Services supplied directly in connection with a land situated outside Malaysia or any improvement to such land but shall not include any services comprising either one or both of the following: (a) the supply of a right to promulgate an advertisement by means of any medium of communication; and (b) the promulgation of an advertisement by means of any medium of communication. P.U. (A) 272 19 11. Services supplied directly in connection with goods which are outside Malaysia when the services are performed but shall not include any services comprising either one or both of the following: (a) the supply of a right to promulgate an advertisement by means of any medium of communication; and (b) the promulgation of an advertisement by means of any medium of communication. 12. Services supplied under a contract with a person who belongs in a country other than Malaysia and which directly benefit a person who belongs in a country other than Malaysia who is outside Malaysia at the time the services are performed, but shall not include— (a) any services comprising either one or both of the following: (i) the supply of a right to promulgate an advertisement by means of any medium of communication; and (ii) the promulgation of an advertisement by means of any medium of communication; or (b) services which are supplied directly in connection with— (i) a land situated in Malaysia or any improvement to such land; (ii) goods which are in Malaysia at the time the services are performed; or (iii) capital market products as defined in the Capital Markets and Services Act 2007 [Act 671] traded in Malaysia or insurance contracts where the coverage relates to risk in Malaysia and includes any similar transaction conducted in accordance with the principles of Syariah. 13. Notwithstanding item 12, the following services which are supplied under a contract with and which directly benefit a person wholly in his business capacity (and not in his private or personal capacity) and who in that capacity belongs in a country other than Malaysia: (a) services of engineers, lawyers, accountants and other similar consultancy services, not being services which are supplied directly in connection with— (i) land situated in Malaysia or any improvement to such land; or (ii) goods which are in Malaysia at the time the services are performed, other than goods for export outside Malaysia; P.U. (A) 272 20 (b) data processing and provision of information, not being services which are supplied directly in connection with— (i) land situated in Malaysia or any improvement to such land; or (ii) goods which are in Malaysia at the time the services are performed, other than goods for export outside Malaysia; (c) the testing of a sample of goods taken from or forming part of— (i) goods which are outside Malaysia at the time the services are performed; or (ii) goods for export outside Malaysia, but shall not include any part of a supply comprising services relating to accommodation and entertainment. 14. Financial services, including any transaction conducted in accordance with the principles of Syariah, as follows: (a) supply of insurance and reinsurance which provides coverage against any risk incurred in the making of advances or the granting of credit directly relating to the export of goods outside Malaysia; (b) the advising, confirmation, transfer, acceptance, collection, negotiation or indemnity against payment of any letter of credit directly relating to the export of goods outside Malaysia; or (c) the collection, endorsement or discounting of any bill of exchange or the factoring of trade receivables which directly relate to the export of goods outside Malaysia. 15. Supply of life insurance or family takaful contract where the coverage wholly relates to the risk outside Malaysia. 16. Any of the following services which are performed wholly outside Malaysia: (a) cultural, artistic, sporting, tourism, educational, training or entertainment services; (b) exhibition or convention services; or (c) services ancillary to the services referred to in subitems (a) and (b), including organising the performance outside Malaysia. P.U. (A) 272 21 17. Telecommunication services by a telecommunication supplier who belongs in Malaysia to a telecommunication supplier who belongs in a country other than Malaysia. 18. Telecommunication services by a telecommunication supplier who belongs in Malaysia to its subscriber in relation to outbound roaming outside Malaysia. 19. Services supplied— (a) under a contract with a person who belongs in a country other than Malaysia; and (b) which directly benefit a person who belongs in a country other than Malaysia, relating to the provision of a physical environment for the operation of the computer server equipment in Malaysia of a computer server equipment belonging to a person as referred to in subitems (a) and (b). 20. Services comprising either one or both of the following: (a) the supply of a right to promulgate an advertisement by means of any medium of communication; and (b) the promulgation of an advertisement by means of any medium of communication, where the Director General is satisfied that the advertisement is intended to be substantially promulgated outside Malaysia, but shall not include any services comprising only the promulgation of an advertisement by means of the transmission, emission or reception of signs, signals, writing, images, sounds or information of any kind by wire cable, radio, optical or other electromagnetic systems whether or not such signs, signals, writing, images, sounds or information have been subjected to rearrangement, computation or other processes by any means in the course of their transmission, emission or reception. 21. Postal service performed in relation to international mail. 22. Services supplied by an approved refund agent in relation to the refund of tax under the Tourist Refund Scheme. 23. (1) Services comprising the arranging of an inbound tour or outbound tour by a person who belongs in Malaysia to a person who belongs in a country other than Malaysia and is outside Malaysia when the services are performed. (2) “Inbound tour” and “outbound tour” has the meaning assigned to it under section 2 of the Tourism Industry Act 1992 [Act 482]. P.U. (A) 272 22 24. The lease of air container which conforms to the standards defined by the International Organization for Standardization, the Institution of International Container Lessors or any other equivalent organization or the lease of sea containers which conforms to the standards for Aircraft Unit Load Devices defined by the International Air Transport Association or any other equivalent organization, used or to be used for the transportation of goods. 25. Inward remittance transactions received by a licensee under the Money Services Business Act 2011 [Act 731], who is a remittance service provider who belongs in Malaysia from an originator via a correspondent agent outside Malaysia to a beneficiary in Malaysia. 26. Global hubbing services for international remittances provided by a licensee under the Money Services Business Act 2011 who is a remittance service provider who belongs in Malaysia for a correspondent agent outside Malaysia to another correspondent agent outside Malaysia. 27. Supply of online services for newspapers under the tariff codes 4902.10 000 and 4902.90 000 as listed in the Appendix to this Order. P.U. (A) 272 23

LAMPIRAN/APPENDIX 01.02 Live bovine animals. - Cattle: 0102.21 000 - - Pure-bred breeding animals: 0102.29 - - Other: - - - For slaughter: 110 - - - - Oxen (cow) 190 - - - - Other - - - Other: 910 - - - - Oxen (cow) 990 - - - - Other 0102.31 0102.39 0102.90 000 100 900 100 910 990 - Buffalo: - - Pure-bred breeding animals - - Other: - - - For slaughter - - - Other-Other (including Selembu/Seladang): - - Pure-bred breeding animals - - Other: - - - For slaughter - - - Other 01.03 Live swine. 0103.10 000 - Pure-bred breeding animals - Others: 0103.91 0103.92 000 000 - - Weighing less than 50kg - - Weighing 50kg or more 01.04 Live sheep and goats. 0104.10 000 - Sheep 0104.20 000 - Goats 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. - Weighing not more than 185g: 0105.11 - - Fowls of the species Gallus domesticus: 100 900 - - - Breeding fowls (day old chicks only) - - - Other P.U. (A) 272 24 0105.13 - - Ducks: 100 - - - Breeding ducklings (day old ducklings only) 0105.94 900 - - - Other - - Fowls of the species Gallus domesticus: - - - Weighing not more than 2kg: 110 - - - - Breeding fowls 190 - - - - Other 0105.99 - - Other: 100 - - - Ducks 02.01 Meat of bovine animals, fresh or chilled. 0201.10 0201.20 0201.30 000 000 000 - Carcasses and half-carcasses - Other cuts with bone in - Boneless 02.02 Meat of bovine animals, frozen. 0202.10 0202.20 0202.30 000 000 000 - Carcasses and half-carcasses - Other cuts with bone in - Boneless 02.03 Meat of swine, fresh, chilled or frozen. - Fresh or chilled: 0203.11 0203.12 0203.19 000 000 000 - - Carcasses and half-carcasses - - Hams, shoulders and cuts thereof, with bone in - - Other - Frozen: 0203.21 0203.22 000 000 - - Carcasses and half-carcasses - - Hams, shoulders and cuts thereof, with bone in 0203.29 000 - - Other 02.04 Meat of sheep or goats, fresh, chilled or frozen. 0204.10 000 - Carcasses and half-carcasses of lamb, fresh or chilled - Other meat of sheep, fresh or chilled: 0204.21 0204.22 0204.23 0204.30 000 000 000 000 - - Carcasses and half-carcasses - - Other cuts with bone in - - Boneless - Carcasses and half-carcasses of lamb, frozen - Other meat of sheep, frozen: P.U. (A) 272 25 0204.41 0204.42 0204.43 0204.50 000 000 000 000 - - Carcasses and half-carcasses - - Other cuts with bone in - - Boneless - Meat of goats 02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnes, fresh, chilled or frozen. 0206.10 000 - Of bovine animals, fresh or chilled - Of bovine animals, frozen: 0206.21 0206.22 0206.29 000 000 000 - - Tongues - - Livers - - Other 0206.30 000 - Of swine, fresh or chilled - Of swine, frozen: 0206.41 0206.49 000 000 - - Livers - - Other 0206.80 0206.90 000 000 - Other, fresh or chilled (sheep and goats only) - Other, frozen(sheep and goats only) 02.07 Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen. - Of fowls of the species Gallus domesticus: 0207.11 0207.12 0207.13 0207.14 000 000 000 000 - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Cuts and offal, fresh or chilled - - Cuts and offal, frozen - Of ducks: 0207.41 0207.42 0207.43 0207.44 0207.45 000 000 000 000 000 - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Fatty livers, fresh or chilled - - Other, fresh or chilled - - Other, frozen 03.01 Live fish. - Other live fish (not including fish for bait): 0301.91 000 - - Trout (Salmo trutta, Oncorhynhus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0301.92 000 - - Eels (Anguilla spp.) P.U. (A) 272 26 0301.93 000 - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, hypopthalmichtys spp., Cirrhinus spp., Mylopharyngodon piceus) 0301.94 000 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 0301.95 000 - - Southern bluefin tunas (thunnus maccoyii) 0301.99 000 - - Other 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding livers and roes: 0302.11 000 - - Trout (Salmo trutta, Oncorhynhus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0302.13 0302.14 000 000 - - Pacific salmon (Oncorhynhus nerka, Oncorhynhus gorbuscha, Oncorhynhus keta, Oncorhynhus tschawytscha, Oncorhynhus kisutch, Oncorhynhus masou, and Oncorhynhus rhodurus), Atlantis salmon (Salmon salar) and Danube salmon (Hucho hucho) - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0302.19 000 - - Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Solwidae, Scophthalmidae and Citharidae), excluding livers and roes: 0302.21 000 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 0302.22 000 - - Plaice (Pleuronectes platessa) 0302.23 0302.24 000 000 - - Sole (Solea spp.) - - Turbots(Psetta maxima) 0302.29 000 - - Other - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: 0302.31 000 - - Albacore or longfinned tunas (Thunnus alalunga) 0302.32 000 - - Yellowfin tunas (Thunnas albacares) 0302.33 0302.34 0302.35 0302.36 000 000 000 000 - - Skipjack or stripe-bellied bonito - - Bigeye tunas (Thunnus obesus) - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) - - Southern bluefin tunas (Thunnus maccoyii) P.U. (A) 272 27 0302.39 000 - - Other 0302.41 0302.42 0302.43 0302.44 0302.45 0302.46 0302.47 000 000 000 000 000 000 000 - Herrings (Clupea harengus, Clupea pallasii) anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.) cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: - - Herrings (Clupea harengus, Clupea pallasii) - - Anchovies (Engraulis spp.) - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) - - Jack and Horse Mackerel (Trachurus spp.) - - Cobia (Rachycentron canadum) - - Swordfish (Xiphias gladius) - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes: 0302.51 0302.52 0302.53 0302.54 0302.55 0302.56 0302.59 0302.71 0302.72 0302.73 0302.74 000 000 000 000 000 000 000 000 000 000 000 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - - Haddock (Melanogrammus aeglefinus) - - Coalfish (Pollachius virens) - - Hake (Merluccius spp., Urophycis spp.) - - Alaska Pollack (Theraga chalcogramma) - - Blue whitings (Micromesistius poutassou, Micromesistius australis) - - Other - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes: - - Tilapias (Oreochromis spp.) - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) - - Carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylophar yngodon piceus) - - Eels (Anguilla spp.) P.U. (A) 272 28 0302.79 000 - - Other-Other fish, excluding livers and roes: 0302.81 0302.82 0302.83 0302.84 0302.85 000 000 000 000 000 - - Dogfish and other sharks - - Rays and skates (Rajidae) - - Toothfish (Dissosticus spp.) - - Seabass (Dicentrarchus spp.) - - Seabream (Sparidae) 0302.89 000 - - Other 0302.90 000 - Livers and roes 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. 0303.11 0303.12 000 000 - Salmonidae, excluding livers and roes: - - Sockeye salmon (red salmon) (Oncorhynchus nerka) - - Other Pacific salmon (Oncorhynhus nerka, Oncorhynhus gorbuscha, Oncorhynhus keta, Oncorhynhus tschawytscha, Oncorhynhus kisutch, Oncorhynhus masou, and Oncorhynhus rhodurus) 0303.13 000 - - Atlantic salmon (Salmo salar) and Danube salman (Hucho hucho) 0303.14 000 - - Trout (Salmo trutta, Oncorhynhus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0303.19 0303.23 0303.24 0303.25 0303.26 0303.29 000 000 000 000 000 000 - - Other - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes: - - Tilapias (Oreochromis spp.) - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) - - Carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylophar yngodon piceus) - - Eels (Anguilla spp.) - - Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Solwidae, Scophthalmidae and Citharidae), excluding livers and roes: P.U. (A) 272 29 0303.31 000 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 0303.32 000 - - Plaice (Pleuronectes platessa) 0303.33 0303.34 000 000 - - Sole (Solea spp.) - - Turbots(Psetta maxima) 0303.39 000 - - Other - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: 0303.41 000 - - Albacore or longfinned tunas (Thunnus alalunga) 0303.42 000 - - Yellowfin tunas (Thunnas albacares) 0303.43 0303.44 0303.45 0303.46 000 000 000 000 - - Skipjack or stripe-bellied bonito - - Bigeye tunas (Thunnus obesus) - - Atlantc and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) - - Southern bluefin tunas (Thunnus maccoyii) 0303.49 000 - - Other 0303.51 0303.53 0303.54 0303.55 0303.56 0303.57 000 000 000 000 000 000 - Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.) cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: - - Herrings (Clupea harengus, Clupea pallasii) - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) - - Jack and horse mackerel (Trachurus spp.) - - Cobia (Rachycentron canadum) - - Swordfish (Xiphias gladius) - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes: 0303.63 0303.64 0303.65 0303.66 0303.67 0303.68 000 000 000 000 000 000 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), - - Haddock (Melanogrammus aeglefinus) - - Coalfish (Pollachius virens) - - Hake (Merluccius spp., Urophycis spp.) - - Alaska Pollack (Theraga chalcogramma) - - Blue whitings (Micromesistius poutassou, Micromesistius australis) P.U. (A) 272 30 0303.69 000 - - Other-Other fish, excluding livers and roes: 0303.81 0303.82 0303.83 0303.84 000 000 000 000 - - Dogfish and other sharks - - Rays and skates (Rajidae) - - Toothfish (Dissosticus spp.) - - Seabass (Dicentrarchus spp.) 0303.89 0303.90 000 000 - - Other - Livers and roes 03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. 0304.31 0304.32 0304.33 0304.39 000 000 000 000 - Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): - - Tilapias (Oreochromis spp.) - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) - - Nile Perch (Lates niloticus) - - Other 0304.41 0304.42 0304.43 0304.44 0304.45 0304.46 0304.49 000 000 000 000 000 000 000 - Fresh or chilled fillets of other fish: - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae - - Swordfish (Xiphias gladius) - - Toothfish (Dissostichus spp.) - - Other P.U. (A) 272 31 0304.51 0304.52 0304.53 0304.54 0304.55 0304.59 0304.61 0304.62 0304.63 0304.69 0304.71 0304.72 0304.73 0304.74 0304.75 0304.79 0304.81 0304.82 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 - Other, fresh or chilled: - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) - - Salmonidae - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae - - Swordfish (Xiphias gladius) - - Toothfish (Dissostichus spp.) - - Other - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): - - Tilapias (Oreochromis spp.) - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) - - Nile Perch (Lates niloticus) - - Other - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - - Haddock (Melanogrammus aeglefinus) - - Coalfish (Pollachius virens) - - Hake (Merluccius spp., Urophycis spp.) - - Alaska Pollack (Theraga chalcogramma) - - Other - Frozen fillets of other fish: - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - - Trout (Salmo trutta, Oncorhynchus mykiss, P.U. (A) 272 32 0304.83 0304.84 0304.85 0304.86 0304.87 0304.89 0304.91 0304.92 0304.93 0304.94 0304.95 0304.99 000 000 000 000 000 000 000 000 000 000 000 000 Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) - - Swordfish (Xiphias gladius) - - Toothfish (Dissostichus spp.) - - Herrings (Clupea harengus, Clupea pallasii) - - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) - - Other-Other, frozen: - - Swordfish (Xiphias gladius) - - Toothfish (Dissostichus spp.) - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) - - Alaska Pollack (Theragra chalcogramma) - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theraga chalcogramma) - - Other 03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption. 0305.20 - Livers and roes, dried, smoked, salted or in brine: 100 - - Of cod - - Of salmon: 220 - - - Dried, salted or in brine - - Of other marine fish: 320 - - - Dried, salted or in brine - - Of freshwater fish 420 - - - Dried, salted or in brine - Fish fillets, dried, salted or in brine, but not smoked: P.U. (A) 272 33 0305.31 0305.32 0305.39 000 000 100 200 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae - - Other: - - - Of freshwater fish - - - Of marine fish - Dried fish, other than edible fish offal, whether or not salted but not smoked 0305.51 000 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0305.59 - - Other: - - - Marine: 110 - - - - Anchovies (Stolephorus spp.) (Ikan bilis) 190 - - - - Other 400 - - - Freshwater - Fish, salted but not dried and fish in brine: other than edible fish offal: 0305.61 000 - - Herrings (Clupea harengus, Clupea pallasii), 0305.62 000 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0305.63 0305.64 000 000 - - Anchovies (Engraulis spp.) - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0305.69 300 - - Other: - - - Marine P.U. (A) 272 34 0305.72 0305.79 400 110 190 911 919 920 110 190 200 - - - Freshwater - Fish fins, heads, tails, maws and other edible fish offal : - - Fish heads, tails and maws: - - - Fish maws: - - - - Of cod - - - - Other - - - Other: - - - - Marine: - - - - - Of cod - - - - - Other - - - - Freshwater - - Other: - - - Marine: - - - - Of cod - - - - Other - - - Freshwater 03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine, flours, meals and pellets of crustaceans, fit for human consumption. - Frozen: 0306.11 000 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Janus spp.) 0306.12 000 - - Lobster (Homarus spp.) 0306.14 0306.15 0306.16 0306.17 000 000 000 000 - - Crabs - - Norway lobsters (Nephrops norvegicus) - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) - - Other shrimps and prawns 0306.19 000 - - Other, (excluding flours, meals and pellets of crustaceans, fit for human consumption) - Not frozen: 0306.21 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Janus spp.): 190 - - - In airtight containers: - - - - Other (other than smoked) 900 - - - Other 0306.22 - - Lobster (Homarus spp.): 190 - - - In airtight containers: - - - - Other (other than smoked) P.U. (A) 272 35 900 - - - Other 0306.24 - - Crabs: - - - In airtight containers: 0306.25 0306.26 0306.27 190 900 190 900 910 990 910 990 - - - - Other (other than smoked) - - - Other - - Norway lobsters (Nephrops norvegicus): - - - In airtight containers: - - - - Other (other than smoked) - - - Other - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): - - - Other: - - - - Fresh or chilled - - - - Other - - Other shrimps and prawns: - - - Other: - - - - Fresh or chilled - - - - Other 03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption. 0307.11 0307.19 000 100 200 - Oysters - - Live, fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: 0307.21 000 - - Live, fresh or chilled 0307.29 - - Other: 100 - - - Frozen 200 - - - Dried, salted or in brine - Mussels (Mytilus spp., Perna spp.) 0307.31 0307.39 000 - - Live, fresh or chilled: - - Other: 100 - - - Frozen 200 - - - Dried, salted or in brine - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Logilo spp., Nototodarus spp., Sepiteuthis spp.) 0307.41 000 - - Live, fresh or chilled 0307.49 - - Other: P.U. (A) 272 36 100 - - - Frozen 200 - - - Dried, salted or in brine - Octopus (Octopus spp.) 0307.51 000 - - Live, fresh or chilled 0307.59 - - Other: 100 - - - Frozen 200 - - - Dried, salted or in brine 0307.60 - Snails, other than sea snails: 100 - - Live, fresh or chilled 200 - - Frozen 300 - - Dried, salted or in brine 0307.71 0307.79 000 100 200 - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): - - Live, fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine 03.08 0308.11 0308.19 0308.21 0308.29 0308.30 000 100 200 000 100 200 100 200 300 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption. - Sea cucumbers (Stichopus japonicus, Holothurioidea): - - Live, fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus): - - Live, fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine - Jellyfish (Rhopilema spp.): - - Live, fresh or chilled - - Frozen - - Dried, salted or in brine P.U. (A) 272 37 0308.90 100 200 300 - Other - - Live, fresh or chilled - - Frozen - - Dried, salted or in brine 04.07 Birds’ eggs, in shell, fresh, preserved or cooked. - Fertilised eggs for incubation: 0407.11 000 - - Of fowls of the species Gallus domesticus 0407.19 - - Other: 100 - - - Of ducks - Other fresh eggs: 0407.21 000 - - Of fowls of the species Gallus domesticus - - Other: 100 - - - Of ducks 0407.90 - Other: (salted only) 100 - - Of fowls of the species Gallus domesticus 200 - - Of ducks 07.01 Potatoes, fresh or chilled. 0701.90 000 - Other 0702.00 000 Tomatoes, fresh or chilled. 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0703.10 0703.20 0703.90 000 000 000 - Onions and shallots - Garlic - Leeks and other alliaceous vegetables 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 0704.10 0704.20 0704.90 000 000 110 190 200 900 - Cauliflowers and headed broccoli - Brussels sprouts - Other: - - Cabbages: - - - Round (drumhead) - - - Other - - Chinese mustard - - Other P.U. (A) 272 38 07.05 Lettuce (Lactua sativa) and chicory (Cichorium spp.), fresh or chilled. - Lettuce: 0705.11 000 - - Cabbage lettuce (head lettuce) 0705.19 000 - - Other - Chicory: 0705.21 000 - - Witloof chicory (Cichorium intybus var.foliosum) 0705.29 000 - - Other 07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0706.10 000 - Carrots and turnips 0706.90 000 - Other 0707.00 000 Cucumbers and gherkins, fresh or chilled. 07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled. 0708.10 000 - Peas (Pisum sativum) 0708.20 - Beans (Vigna spp., Phaeolus spp.): 100 - - French beans 200 - - Long beans 900 - - Other 0708.90 000 - Other leguminous vegetables 07.09 Other vegetables, fresh or chilled. 0709.20 0709.30 0709.40 0709.51 0709.59 000 000 000 000 000 - Asparagus - Aubergines (egg-plants) - Celery other than celeriac - Mushrooms and truffles: - - Mushrooms of the genus Agaricus - - Other 0709.60 - Fruits of the genus Capsicum or the genus Pimenta: 200 - - Chillies (fruits of genus Capsicum) 900 - - Other 0709.70 000 - Spinach, New Zealand spinach and orache spinach (garden spinach) - Other: 0709.91 000 - - Globe artichokes 0709.92 000 - - Olives P.U. (A) 272 39 0709.93 000 - - Pumpkins, squash and gourds (Cucurbita spp.) 0709.99 - - Other: 100 - - - Sweet corns 200 - - - Lady’s fingers 900 - - - Other 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen. 0710.10 000 - Potatoes - Leguminous vegetables, shelled or unshelled: 0710.21 000 - - Peas (Pisum sativum) 0710.22 000 - - Beans (Vigna spp., Phaseolus spp) 0710.29 000 - - Other 0710.30 000 - Spinach, New Zealand spinach and orache spinach (garden spinach) 0710.40 000 - Sweet corn 0710.80 000 - Other vegetables 0710.90 000 - Mixtures of vegetables 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. 0711.20 - Olives: 900 - - Other (in brine only) 0711.40 - Cucumbers and gherkins: 900 - - Other (in brine only) - Mushrooms and truffles 0711.51 - - Mushrooms of the genus Agaricus: 900 - - - Other (in brine only) 0711.59 - - Other: 900 - - - Other (in brine only) 0711.90 - Other vegetables; mixtures of vegetables; (in brine only) 100 - - Sweet corn - - Fruits of the genus capsicum or the genus Pimenta: 210 - - - Chillies (fruits of genus Capsicum) 290 - - - Other - - Other: 990 - - - Other P.U. (A) 272 40 07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 0712.90 900 - - Other (dried or powdered of Chillies (fruits of genus Capsicum) only) 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split. 0713.10 000 - Peas (Pisum sativum) 0713.40 000 - Lentils (Dhall) 07.14 Manioc, arrowroot, salep, Jerussalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. 0714.10 - Manioc (cassava) : 100 - - Dried chips 200 - - In the form of pellets 900 - - Other 0714.20 000 - Sweet potatoes 0714.30 000 - Yams (Diocorea spp.) 08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. - Coconuts: 0801.11 000 - - Desiccated 0801.12 000 - - In the inner shell (endocarp) 0801.19 - - Other: 0801.19 100 - - - Young coconut 900 - - - Other 08.03 Bananas, including plantains, fresh or dried. 0803.10 000 - Plaintains (fresh only) 0803.90 - Other: 100 - - Pisang mas (fresh only) 200 - - Pisang rastali (fresh only) 300 - - Pisang berangan (fresh only) 400 - - Pisang embun (fresh only) 900 - - Other (fresh only) P.U. (A) 272 41 08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. 0804.10 000 - Dates (fresh only) 0804.20 000 - Figs (fresh only) 0804.30 000 - Pineapple (fresh only) 0804.40 000 - Avocados (fresh only) 0804.50 - Guavas, mangoes and mangosteens: 100 - - Guavas (fresh only) 200 - - Mangos (fresh only) 300 - - Mangosteens (fresh only) 08.05 Citrus fruit, fresh or dried. 0805.10 - Oranges: 100 - - Fresh 0805.20 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: - - Mandarins (including tangerines and satsumas): 110 - - - Fresh 900 - - Other (fresh only) 0805.40 000 - Grapefruit including pamelos (fresh only) 0805.50 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus arantifolia, Citrus latifolia) : 100 - - Lemons (Citrus limon, Citrus limonum) (fresh only) 200 - - Lime (Citrus aurantifolia. Citrus latifolia) (fresh only) 0805.90 000 - Other (Citrus microcarpa) (fresh only) 08.06 Grapes, fresh or dried. 0806.10 000 - Fresh 08.07 Melons (including watermelons) and pawpaws (papayas), fresh. - Melons (including watermelons): 0807.11 000 - - Watermelons 0807.19 000 - - Other 0807.20 - Papaws (papayas): 100 - - Mardi backcross solo (betik solo) 900 - - Other 08.08 Apples, pears and quinces, fresh. 0808.10 000 - Apples P.U. (A) 272 42 0808.30 000 - Pears 0808.40 000 - Quinces 08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 0809.10 000 - Apricots - Cherries 0809.21 000 - - Sour cherris (prunus ceranus) 0809.29 000 - - Other 0809.30 000 - Peaches, including nectarines 0809.40 - Plums and sloes: 100 - - Plums 200 - - Sloes 08.10 Other fruit, fresh. 0810.10 000 - Strawberries 0810.20 000 - Raspberries, blackberries, mulberries and longanberries 0810.30 000 - Black, white or red currants and gooseberries 0810.40 000 - Cranberries, bilberries and other fruits of the genus Vaccinium 0810.50 000 - Kiwifruit 0810.60 000 - Durians 0810.70 000 - Persimmons 0810.90 - Other: - - Tropical fruit: 110 - - - Rambutan 120 - - - Langsat 130 - - - Jackfruit (cempedak and nangka) 140 - - - Mata kucing (including longan) 150 - - - Sapodilla (ciku fruit) 160 - - - Star fruits 190 - - - Other 990 - - Other 08.13 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of Chapter 8 of the Customs Duties Order 2012. 0813.40 - Other fruits 100 - - Tamarinds 900 - - Other (Assam (genus : Garcinia atroviridis) only) P.U. (A) 272 43 09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. - Coffee, roasted: 0901.21 000 - - Not decaffeinated 0901.22 000 - - Decaffeinated 09.02 Tea, whether or not flavoured. 0902.10 000 - Green tea (not fermented) in immediate packings of a content not exceeding 3kg 0902.20 000 - Other green tea (not fermented) 0902.30 000 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg 0902.40 000 - Other black tea (fermented) and other partly fermented tea 09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or on the genus Pimenta. - Pepper: (genus Piper) 0904.12 - - Crushed or ground: 100 - - - White 200 - - - Black 900 - - - Other - Fruits of the genus Capsicum or of the genus Pimenta: 0904.22 000 - - Crushed or ground 09.06 Cinnamon and cinnamon-tree flowers. - Neither crushed nor ground: 0906.11 000 - - Cinnamon (Cinnamomum zeylanicum Blume) 0906.19 000 - - Other 0906.20 000 - Crushed or ground 09.07 Cloves (whole fruit, cloves and stems). 0907.10 000 - Neither crushed nor ground 0907.20 000 - Crushed nor ground 09.08 Nutmeg, mace and cardamoms. - Nutmeg: 0908.11 000 - - Neither crushed nor ground 0908.12 000 - - Crushed nor ground P.U. (A) 272 44 - Mace: 0908.21 000 - - Neither crushed nor ground 0908.22 000 - - Crushed nor ground - Cardamoms: 0908.31 000 - - Neither crushed nor ground 0908.32 000 - - Crushed nor ground 09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. - Seeds of coriander: 0909.21 000 - - Neither crushed nor ground 0909.22 000 - - Crushed nor ground - Seeds of cumin: 0909.31 000 - - Neither crushed nor ground 0909.32 000 - - Crushed nor ground - Seeds of anise, badian, caraway or fennel; juniper berries: 0909.61 000 - - Neither crushed nor ground 0909.62 000 - - Crushed nor ground 09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. - Ginger: 0910.11 000 - - Neither crushed nor ground 0910.12 000 - - Crushed nor ground 0910.20 000 - Saffron 0910.30 000 - Turmeric (curcuma) - Other spices: 0910.91 000 - - Mixtures referred to in Note 1(b) of Chapter 9 of the Customs Duties Order 2012. 0910.99 000 - - Other 10.06 Rice. 1006.10 - Rice in the husk (paddy or rough): 100 - - Glutinous rice 900 - - Other 1006.20 - Husked (brown) rice: 100 - - Glutinous rice 900 - - Other 1006.30 - Semi-milled or wholly milled rice, whether or not polished or glazed: 100 - - Glutinous rice 900 - - Other 1006.40 - Broken rice: P.U. (A) 272 45 100 - - Of a kind used for animal feed 900 - - Other 1101.00 000 Wheat or meslin flour (including attar flour). 11.02 Cereal flours other than of wheat or meslin. 1102.90 - Other: 100 - - Rice flour 11.06 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8 of the Customs Duties Order 2012. 1106.20 - Of sago or of roots or tubers of heading 07.14: 100 200 - - Of sago - - Of manioc (cassava) 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 1508.90 - Other: 900 - - Other 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified. 1511.90 - Other: - - Other: (for cooking oil only) 910 - - - In packings of a weight not exceeding 20kg 990 - - - Other 15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. - Coconut (copra) oil and its fractions: 1513.19 000 - - Other (for cooking oil only but excluding its solid fraction) 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15 of the Customs Duties Order 2012, other than edible fats or oils or their fractions of heading 15.16. P.U. (A) 272 46 1517.90 - Other: - - Other mixtures or preparations of vegetables fats or oils or of their fractions: - - - Liquid mixtures of preparations: 521 - - - - In which ground-nut oil predominates (for cooking oil only but excluding crude oil 522 - - - - In which palm oil predominates: - - - - - Other: (for cooking oil only) 526 - - - - - - In packing of a net weight of less than 20kg 527 - - - - - - In packing of a net weight of 20kg or more 561 - - - - In which coconut oil predominates (for cooking oil only but excluding crude oil) 16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Shrimps and prawns:(cencaluk only) 1605.21 000 - - Not in airtight container 1605.29 900 - - Other: - - - Other 17.01 Cane or beet sugar and chemically pure sucrose, in solid form. - Other: (cane sugar only) 1701.99 000 - - Other (coarse sugar and fine sugar) 19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. 1901.10 - Preparations for infant use, put up for retail sale: 100 - - Of goods of headings 04.01 to 04.04: - - - Not containing cocoa 211 - - - - Prepared milk in powder form P.U. (A) 272 47 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. - Uncooked pasta, not stuffed or otherwise prepared: 1902.19 - - Other: 200 - - - Rice vermicelli (bee hoon) 400 - - - Noodles (mee kuning) 900 - - - Other (laksa and kue tiaw only) 1902.30 - Other pasta: 500 - - Rice vermicelli (bee hoon) 900 - - Other (laksa and kue tiaw only) 19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. 1905.90 900 - - Other (White bread and wholemeal bread not containing fruits, nuts and seeds only) 21.01 Extract, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee subsitutes, and extracts, essences and concentrates thereof. - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: 2101.11 000 - - Extracts, essence and concentrates 2101.20 - Extracts, essence and concentrates, of tea or maté, and preparations with a basis of these extracts, essence or concentrates or with a basis of tea or maté: 900 - - Other (tea only) 21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. 2103.90 100 - Other: - - Sauces other than those of subheadings P.U. (A) 272 48 2103.10 000 and 2103.20 000 (budu only) 200 - - Belachan (blachan) 2501.00 000 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; or containing added anti-caking or free-flowing agents; sea water. (Table salt including rock salt in any form only) 48.20 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. 4820.20 000 Exercise books 49.01 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. - Other: 4901.91 000 - - Dictionaries and encyclopaedias, and serial installments thereof (Dictionaries only) 4901.99 000 - - Other (Student text books, reference books, work books and religious text only) 49.02 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. 4902.10 000 - Appearing at least four times a week (newspapers only) 4902.90 000 - Other (newspapers only) 4903.00 000 Children’s picture, drawing or colouring books. P.U. (A) 272 49 Dibuat 10 Oktober 2014 Made 10 October 2014 [SULIT KE.HT (96) 667/46(1);Perb. RO 3865/365/1; PN(PU2)721/IV] DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH Menteri Kewangan Kedua/ Second Minister of Finance [Akan dibentangkan di Dewan Rakyat menurut subseksyen 17(5) Akta Cukai Barang dan Perkhidmatan 2014] [To be laid before the Dewan Rakyat pursuant to subsection 17(5) of the Goods and Services Tax Act 2014]