Professional Documents
Culture Documents
27 Mac 2015
27 March 2015
P.U. (A) 58
FEDERAL GOVERNMENT
GAZETTE
DISIARKAN OLEH/
PUBLISHED BY
JABATAN PEGUAM NEGARA/
ATTORNEY GENERALS CHAMBERS
P.U. (A) 58
AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR)
(PINDAAN) 2015
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)
[P.U. (A) 272/2014], yang disebut Perintah ibu dalam Perintah ini, dipinda dalam
Jadual Pertama
(a)
(b)
(c)
TARIFF CODE
01.02
DESCRIPTION
Live bovine animals.
-
Cattle:
2
P.U. (A) 58
TARIFF CODE
0102.21
000
0102.29
110
190
910
990
0102.31
0102.39
0102.90
000
100
900
100
910
990
01.03
Live swine.
0103.10
000
0103.91
0103.92
000
000
01.04
0104.10
0104.20
000
000
Sheep
Goats
100
900
110
190
900
-----------
0105.11
0105.94
01.05
0105.13
DESCRIPTION
-Pure-bred breeding animals:
- Other:
--For slaughter:
- --Oxen
- --Other
- -Other:
- --Oxen
- -Other
- Buffalo:
- Pure-bred breeding animals
- Other:
- -For slaughter
- -Other
- Other:
- Pure-bred breeding animals
- Other:
- -For slaughter
- -Other
100
900
P.U. (A) 58
TARIFF CODE
0105.99
100
----
02.01
0201.10
0201.20
0201.30
000
000
000
02.02
0202.10
0202.20
0202.30
Other:
Ducks
02.03
0203.11
0203.12
0203.19
000
000
000
0203.21
0203.22
000
000
0203.29
000
02.04
- Fresh or chilled:
-Carcasses and half-carcasses
-Hams, shoulders and cuts thereof, with bone
in
-Other
- Frozen:
-Carcasses and half-carcasses
-Hams, shoulders and cuts thereof, with bone
in
-Other
Meat of sheep or goats, fresh, chilled or frozen.
0204.10
000
0204.21
0204.22
0204.23
0204.30
000
000
000
000
0204.41
0204.42
0204.43
0204.50
000
000
000
000
02.06
DESCRIPTION
-------
P.U. (A) 58
TARIFF CODE
0206.10
000
0206.21
0206.22
0206.29
0206.30
000
000
000
000
0206.41
0206.49
0206.80
0206.90
000
000
000
000
02.07
0207.11
0207.12
0207.13
0207.14
000
000
000
000
0207.41
0207.42
0207.43
0207.44
0207.45
000
000
000
000
000
03.01
0301.91
000
0301.92
0301.93
000
000
0301.94
000
0301.95
0301.99
000
000
03.02
------
DESCRIPTION
Of bovine animals, fresh or chilled
Of bovine animals, frozen:
Tongues
Livers
Other
Of swine, fresh or chilled
Of swine, frozen:
Livers
Other
Other, fresh or chilled (sheep and goats only)
Other, frozen(sheep and goats only)
P.U. (A) 58
TARIFF CODE
0302.11
000
--
0302.13
000
--
0302.14
000
--
0302.19
000
--
0302.21
000
--
0302.22
0302.23
0302.24
0302.29
000
000
000
000
-----
0302.31
000
--
0302.32
0302.33
0302.34
0302.35
000
000
000
000
-----
0302.36
0302.39
000
000
---
0302.41
0302.42
000
000
---
DESCRIPTION
Salmonidae, excluding livers and roes:
Trout (Salmo trutta, Oncorhynhus mykiss,
Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache and Oncorhynchus
chrysogaster)
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)
Other
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
Solwidae, Scophthalmidae and Citharidae),
excluding livers and roes:
Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus
stenolepis)
Plaice (Pleuronectes platessa)
Sole (Solea spp.)
Turbots(Psetta maxima)
Other
Tunas (of the genus Thunnus), skipjack or
stripe-bellied bonito (Euthynnus (Katsuwonus)
pelamis), excluding livers and roes:
Albacore or longfinned tunas (Thunnus
alalunga)
Yellowfin tunas (Thunnas albacares)
Skipjack or stripe-bellied bonito
Bigeye tunas (Thunnus obesus)
Atlantic and Pacific bluefin tunas (Thunnus
thynnus, Thunnus orientalis)
Southern bluefin tunas (Thunnus maccoyii)
Other
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.)
6
P.U. (A) 58
TARIFF CODE
0302.43
000
--
0302.44
000
--
0302.45
0302.46
0302.47
000
000
000
----
0302.51
000
--
0302.52
0302.53
0302.54
0302.55
0302.56
000
000
000
000
000
------
0302.59
000
--
0302.71
0302.72
000
000
---
0302.73
000
--
0302.74
0302.79
000
000
0302.81
0302.82
0302.83
0302.84
0302.85
0302.89
0302.90
000
000
000
000
000
000
000
---------
DESCRIPTION
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:
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.)
Other
Other fish, excluding livers and roes:
Dogfish and other sharks
Rays and skates (Rajidae)
Toothfish (Dissosticus spp.)
Seabass (Dicentrarchus spp.)
Seabream (Sparidae)
Other
Livers and roes
P.U. (A) 58
TARIFF CODE
03.03
0303.11
000
0303.12
000
0303.13
000
0303.14
000
0303.19
000
0303.23
0303.24
000
000
0303.25
000
0303.26
0303.29
000
000
0303.31
000
0303.32
0303.33
0303.34
0303.39
000
000
000
000
0303.41
000
DESCRIPTION
Fish, frozen, excluding fish fillets and other fish
meat of heading 03.04.
- 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)
-Atlantic salmon (Salmo salar) and Danube
salman (Hucho hucho)
-Trout (Salmo trutta, Oncorhynhus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
-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:
-Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
-Plaice (Pleuronectes platessa)
-Sole (Solea spp.)
-Turbots(Psetta maxima)
-Other
- Tunas (of the genus Thunnus), skipjack or
stripe-bellied bonito (Euthynnus (Katsuwonus)
pelamis), excluding livers and roes:
-Albacore or longfinned tunas (Thunnus
alalunga)
8
P.U. (A) 58
TARIFF CODE
0303.42
000
0303.43
000
0303.44
000
0303.45
000
-----
0303.46
0303.49
000
000
---
0303.51
0303.53
000
000
---
0303.54
000
--
0303.55
0303.56
0303.57
000
000
000
----
0303.63
000
--
0303.64
0303.65
0303.66
0303.67
0303.68
000
000
000
000
000
------
0303.69
000
0303.81
0303.82
0303.83
0303.84
0303.89
0303.90
000
000
000
000
000
000
-------
DESCRIPTION
Yellowfin tunas (Thunnas albacares)
Skipjack or stripe-bellied bonito
Bigeye tunas (Thunnus obesus)
Atlantc and Pacific bluefin tunas (Thunnus
thynnus, Thunnus orientalis)
Southern bluefin tunas (Thunnus maccoyii)
Other
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:
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
Other fish, excluding livers and roes:
Dogfish and other sharks
Rays and skates (Rajidae)
Toothfish (Dissosticus spp.)
Seabass (Dicentrarchus spp.)
Other
Livers and roes
P.U. (A) 58
TARIFF CODE
03.04
DESCRIPTION
Fish fillets and other fish meat (whether or not
minced), fresh, chilled or frozen.
-
0304.31
0304.32
000
000
---
0304.33
0304.39
000
000
0304.41
000
----
0304.42
000
--
0304.43
000
0304.44
000
0304.45
0304.46
0304.49
000
000
000
0304.51
000
0304.52
0304.53
000
000
P.U. (A) 58
TARIFF CODE
0304.54
0304.55
0304.59
000
000
000
0304.61
0304.62
000
000
0304.63
0304.69
000
000
0304.71
000
0304.72
0304.73
0304.74
0304.75
0304.79
000
000
000
000
000
0304.81
000
0304.82
000
0304.83
000
0304.84
0304.85
0304.86
0304.87
000
000
000
000
DESCRIPTION
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,
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
11
P.U. (A) 58
TARIFF CODE
0304.89
000
0304.91
0304.92
0304.93
000
000
000
-----
0304.94
0304.95
000
000
---
0304.99
000
--
03.05
0305.20
100
220
320
420
0305.31
000
0305.32
000
DESCRIPTION
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
P.U. (A) 58
TARIFF CODE
0305.39
100
200
0305.51
000
0305.59
110
190
400
0305.61
0305.62
000
000
0305.63
0305.64
000
000
0305.69
300
400
0305.72
110
190
0305.79
911
919
920
110
190
200
DESCRIPTION
-Other:
--Of freshwater fish
--Of marine fish
- Dried fish, other than edible fish offal, whether
or not salted but not smoked
-Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
-Other:
--Marine:
---Anchovies (Stolephorus spp.) (Ikan bilis)
---Other
--Freshwater
- Fish, salted but not dried and fish in brine: other
than edible fish offal:
-Herrings (Clupea harengus, Clupea pallasii),
-Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
-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.)
-Other:
--Marine
--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
13
P.U. (A) 58
TARIFF CODE
03.06
0306.11
000
0306.12
0306.14
0306.15
0306.16
000
000
000
000
0306.17
0306.19
000
000
0306.21
0306.22
0306.24
0306.25
190
900
190
900
190
900
190
900
0306.26
0306.27
910
990
910
990
DESCRIPTION
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:
-Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Janus spp.)
-Lobster (Homarus spp.)
-Crabs
-Norway lobsters (Nephrops norvegicus)
-Cold-water shrimps and prawns (Pandalus
spp., Crangon crangon)
-Other shrimps and prawns
-Other, (excluding flours, meals and pellets of
crustaceans, fit for human consumption)
- Not frozen:
-Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Janus spp.):
--In airtight containers:
---Other
--Other
-Lobster (Homarus spp.):
--In airtight containers:
---Other
--Other
-Crabs:
--In airtight containers:
---Other
--Other
-Norway lobsters (Nephrops norvegicus):
--In airtight containers:
---Other
--Other
-Cold-water shrimps and prawns (Pandalus
spp., Crangon crangon):
--Other:
---Fresh or chilled
---Other
-Other shrimps and prawns:
--Other:
---Fresh or chilled
---Other
14
P.U. (A) 58
TARIFF CODE
03.07
0307.11
0307.19
000
0307.21
0307.29
000
0307.31
0307.39
000
0307.41
0307.49
000
0307.51
0307.59
000
0307.60
0307.71
0307.79
100
200
100
200
100
200
100
200
100
200
100
200
300
000
100
200
DESCRIPTION
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.
- Oysters
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
- Scallops, including queen scallops, of the genera
Pecten, Chlamys or Placopecten:
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
- Mussels (Mytilus spp., Perna spp.)
-Live, fresh or chilled:
-Other:
--Frozen
--Dried, salted or in brine
- Cuttle fish (Sepia officinalis, Rossia macrosoma,
Sepiola spp.) and squid (Ommastrephes spp.,
Logilo spp., Nototodarus spp., Sepiteuthis spp.)
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
- Octopus (Octopus spp.)
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
- Snails, other than sea snails:
-Live, fresh or chilled
-Frozen
-Dried, salted or in brine
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
15
P.U. (A) 58
TARIFF CODE
03.08
DESCRIPTION
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.
-
0308.11
0308.19
000
100
200
0308.21
0308.29
000
0308.30
100
200
300
0308.90
100
200
100
200
300
04.07
-------------
0407.11
0407.19
000
0407.21
0407.29
000
0407.90
-------
100
100
100
200
16
P.U. (A) 58
TARIFF CODE
07.01
DESCRIPTION
Potatoes, fresh or chilled.
0701.90
000
0702.00
000
07.03
0703.10
0703.20
0703.90
07.04
0704.10
0704.20
0704.90
Other
07.05
0705.11
0705.19
000
000
0705.21
000
----
0705.29
000
--
07.06
Lettuce:
Cabbage lettuce (head lettuce)
Other
Chicory:
Witloof chicory (Cichorium intybus
var.foliosum)
Other
0706.10
0706.90
000
000
0707.00
000
17
P.U. (A) 58
TARIFF CODE
07.08
DESCRIPTION
Leguminous vegetables, shelled or unshelled,
fresh or chilled.
0708.10
0708.20
----
0708.90
000
100
200
900
000
07.09
0709.20
0709.30
0709.40
000
000
000
0709.51
0709.59
0709.60
000
000
0709.70
200
900
000
0709.91
0709.92
0709.93
000
000
000
0709.99
100
200
900
07.10
---
Asparagus
Aubergines (egg-plants)
Celery other than celeriac
Mushrooms and truffles:
Mushrooms of the genus Agaricus
Other
Fruits of the genus Capsicum or the genus
Pimenta:
-Chillies (fruits of genus Capsicum)
-Other
Spinach, New Zealand spinach and orache
spinach (garden spinach)
Other:
-Globe artichokes
-Olives
-Pumpkins, squash and gourds (Cucurbita
spp.)
-Other:
--Sweet corns
--Ladys fingers
--Other
Vegetables (uncooked or cooked by steaming or
boiling in water), frozen.
0710.10
000
0710.21
0710.22
0710.29
0710.30
000
000
000
000
----
0710.40
0710.80
0710.90
000
000
000
Potatoes
Leguminous vegetables, shelled or unshelled:
Peas (Pisum sativum)
Beans (Vigna spp., Phaseolus spp)
Other
Spinach, New Zealand spinach and orache
spinach (garden spinach)
Sweet corn
Other vegetables
Mixtures of vegetables
18
P.U. (A) 58
TARIFF CODE
07.11
DESCRIPTION
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
---------
0711.40
900
900
0711.51
900
0711.59
0711.90
900
100
210
290
990
07.13
0713.10
0713.40
Olives:
Other (in brine only)
Cucumbers and gherkins:
Other (in brine only)
Mushrooms and truffles
Mushrooms of the genus Agaricus:
Other (in brine only)
Other:
Other (in brine only)
Other vegetables; mixtures of vegetables; (in
brine only)
-Sweet corn
-Fruits of the genus capsicum or the genus
Pimenta:
--Chillies (fruits of genus Capsicum)
--Other
-Other:
--Other
Dried leguminous vegetables, shelled, whether or
not skinned or split
000
000
07.14
0714.10
----
0714.20
0714.30
100
200
900
000
000
Manioc (cassava) :
Dried chips
In the form of pellets
Other
Sweet potatoes
Yams (Diocorea spp.)
19
P.U. (A) 58
TARIFF CODE
08.01
0801.11
0801.12
0801.19
000
000
100
900
08.03
0803.10
0803.90
- Coconuts:
- - Desiccated
- - In the inner shell (endocarp)
- - Other:
- - - Young coconut
- - - Other
Bananas, including plantains, fresh or dried.
000
100
200
300
400
900
08.04
0804.10
0804.20
0804.30
0804.40
0804.50
DESCRIPTION
Coconuts, Brazil nuts and cashew nuts, fresh or
dried, whether or not shelled or peeled.
- Plaintains
- Other:
- - Pisang mas
- - Pisang rastali
- - Pisang berangan
- - Pisang embun
- - Other
Dates, figs, pineapples, avocados, guavas,
mangoes and mangosteens, fresh or dried.
000
000
000
000
100
200
300
08.05
0805.10
- Oranges:
- - Fresh
- Mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids:
- - Mandarins (including tangerines and satsumas):
- - - Fresh
- - Other (fresh only)
- Grapefruit including pamelos (fresh only)
- Lemons (Citrus limon, Citrus limonum) and limes
(Citrus arantifolia, Citrus latifolia):
- - Lemons (Citrus limon, Citrus limonum) (fresh
only)
- - Lime (Citrus aurantifolia. Citrus latifolia) (fresh
100
0805.20
0805.40
0805.50
110
900
000
100
200
20
P.U. (A) 58
TARIFF CODE
0805.90
000
08.06
0806.10
000
- Fresh
Melons (including watermelons) and pawpaws
(papayas), fresh.
000
000
100
900
08.08
0808.10
0808.30
0808.40
only)
- Other (Citrus microcarpa) (fresh only)
Grapes, fresh or dried.
08.07
0807.11
0807.19
0807.20
DESCRIPTION
000
000
000
08.09
- Apples
- Pears
- Quinces
Apricots,
cherries,
peaches
nectarines), plums and sloes, fresh.
0809.10
000
0809.21
0809.29
0809.30
0809.40
000
000
000
100
200
08.10
(including
- Apricots
- Cherries
- - Sour cherris (prunus ceranus)
- - Other
- Peaches, including nectarines
- Plums and sloes:
- - Plums
- - Sloes
Other fruit, fresh.
0810.10
0810.20
000
000
0810.30
0810.40
000
000
0810.50
0810.60
0810.70
0810.90
000
000
000
- Strawberries
- Raspberries, blackberries, mulberries and longanberries
- Black, white or red currants and gooseberries
- Cranberries, bilberries and other fruits of the genus
Vaccinium
- Kiwifruit
- Durians
- Persimmons
- Other:
21
P.U. (A) 58
TARIFF CODE
110
120
130
140
150
160
190
900
DESCRIPTION
- - Tropical fruit:
- - - Rambutan
- - - Langsat
- - - Jackfruit (cempedak and nangka)
- - - Mata kucing (including longan)
- - - Sapodilla (ciku fruit)
- - - Star fruits
- - - Other
- - Other
08.13
0813.40
---
100
900
09.01
0901.21
0901.22
09.02
000
0902.20
0902.30
000
000
0902.40
000
09.04
0904.12
- Coffee, roasted:
- - Not decaffeinated
- - Decaffeinated
Tea, whether or not flavoured.
0902.10
0904.11
Other fruits
Tamarinds
Other (Assam (genus : Garcinia atroviridis)
only)
200
300
900
Pepper:
- - Neither crushed nor ground:
--White
--Black
--Other
- - Crushed or ground:
22
P.U. (A) 58
TARIFF CODE
100
200
900
0904.21
0904.22
000
000
DESCRIPTION
--White
--Black
--Other
Fruits of the genus Capsicum or of the genus
Pimenta:
-Dried,neither crushed nor ground
-Crushed or ground
09.06
0906.11
0906.19
0906.20
---
000
000
000
09.07
0907.10
0907.20
09.08
0908.11
0908.12
000
000
0908.21
0908.22
000
000
0908.31
0908.32
000
000
09.09
-------
Nutmeg:
Neither crushed nor ground
Crushed or ground
Mace:
Neither crushed nor ground
Crushed or ground
Cardamoms:
Neither crushed nor ground
Crushed or ground
0909.21
0909.22
000
000
0909.31
0909.32
000
000
0909.61
0909.62
000
000
-------
Seeds of coriander:
Neither crushed nor ground
Crushed or ground
Seeds of cumin:
Neither crushed nor ground
Crushed or ground
Seeds of anise, badian, caraway or fennel;
juniper berries:
Neither crushed nor ground
Crushed or ground
23
P.U. (A) 58
TARIFF CODE
09.10
DESCRIPTION
Ginger, saffron, turmeric (curcuma), thyme, bay
leaves, curry and other spices.
0910.11
0910.12
0910.20
0910.30
000
000
000
000
0910.91
000
----
0910.99
000
--
10.06
1006.10
1006.20
Rice.
100
900
100
900
1006.30
100
900
1006.40
1101.00
Ginger:
Neither crushed nor ground
Crushed or ground
Saffron
Turmeric (curcuma)
Other spices:
Mixtures referred to in Note 1(b) to this
Chapter
Other
900
000
-----
11.02
1102.90
--
100
11.06
Other:
Rice flour
1106.20
100
200
---
15.08
1508.90
Other:
24
P.U. (A) 58
TARIFF CODE
900
DESCRIPTION
--
Other
15.11
1511.90
Other:
-Other:
--In packings of a weight not exceeding 20kg
910
15.13
1513.19
15.17
1517.90
521
526
561
16.05
1605.21
1605.29
000
900
17.01
1701.99
--
aquatic
000
--
Other:
Other (cane sugar only)
25
P.U. (A) 58
TARIFF CODE
19.01
DESCRIPTION
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
211
220
1901.90
520
19.02
1902.19
1902.30
200
400
900
500
900
19.05
1905.90
- Other:
- - Other bread, ships biscuits and other ordinary
bakers wares, not containing added sugar, eggs,
fats, cheese or fruit (plain white bread and plain
wholemeal bread only)
300
26
bakers'
cocoa;
a kind
wafers,
P.U. (A) 58
TARIFF CODE
900
21.01
2101.11
2101.20
000
900
21.03
2103.90
2501.00
100
200
000
49.01
--
Other:
Sauces other than those of subheadings
2103.10 000 and 2103.20 000 (budu only)
-Belachan (blachan)
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)
Printed books, brochures, leaflets and similar
printed matter, whether or not in single sheets.
4901.91
000
4901.99
000
49.02
4902.10
DESCRIPTION
- - Other (plain white bread and plain wholemeal
bread only)
- Other:
- - Dictionaries and encyclopaedias, and serial installments thereof
- - Other
Newspapers, journals and periodicals, whether
or not illustrated or containing advertising
material.
000
P.U. (A) 58
TARIFF CODE
DESCRIPTION
4902.90
000
only)
- Other (newspapers only)
4903.00
000
4904.00
000
49.05
4905.91
000
49.11
4911.99
300
pengendali pelabuhan;
(b)
(c)
28
P.U. (A) 58
(b)
(c)
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 17(5) Akta Cukai Barang
dan Perkhidmatan 2014]
29
P.U. (A) 58
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES TAX (ZERO-RATED SUPPLY) (AMENDMENT) ORDER 2015
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
The
Goods
and
Services
Tax
(Zero-Rated
Supply)
Order
2014
[P.U. (A) 272/2014], which is referred to as the principal Order in this Order, is
amended the First Schedule
(a)
(b)
(c)
TARIFF CODE
01.02
DESCRIPTION
Live bovine animals.
0102.21
0102.29
- Cattle:
-Pure-bred breeding animals:
- Other:
30
000
P.U. (A) 58
TARIFF CODE
110
190
910
990
0102.31
0102.39
0102.90
000
100
900
100
910
990
01.03
Live swine.
0103.10
000
0103.91
0103.92
000
000
01.04
0104.10
0104.20
0105.13
0105.94
000
000
Sheep
Goats
100
900
100
900
110
190
900
0105.99
01.05
0105.11
DESCRIPTION
--For slaughter:
- --Oxen
- --Other
- -Other:
- --Oxen
- --Other
- Buffalo:
- Pure-bred breeding animals
- Other:
- -For slaughter
- -Other
- Other:
- Pure-bred breeding animals
- Other:
- -For slaughter
- -Other
100
P.U. (A) 58
TARIFF CODE
02.01
DESCRIPTION
Meat of bovine animals, fresh or chilled.
0201.10
0201.20
0201.30
000
000
000
02.02
0202.10
0202.20
0202.30
02.03
0203.11
0203.12
0203.19
000
000
000
0203.21
0203.22
000
000
0203.29
000
02.04
0204.10
- Fresh or chilled:
-Carcasses and half-carcasses
-Hams, shoulders and cuts thereof, with bone
in
-Other
- Frozen:
-Carcasses and half-carcasses
-Hams, shoulders and cuts thereof, with bone
in
-Other
Meat of sheep or goats, fresh, chilled or frozen.
000
0204.21
0204.22
0204.23
0204.30
000
000
000
000
0204.41
0204.42
0204.43
0204.50
000
000
000
000
02.06
-------
0206.10
000
0206.21
000
P.U. (A) 58
TARIFF CODE
0206.22
000
0206.29
000
0206.30
000
0206.41
0206.49
0206.80
0206.90
000
000
000
000
02.07
-----
Livers
Other
Of swine, fresh or chilled
Of swine, frozen:
Livers
Other
Other, fresh or chilled (sheep and goats only)
Other, frozen(sheep and goats only)
0207.11
0207.12
0207.13
0207.14
000
000
000
000
0207.41
0207.42
0207.43
0207.44
0207.45
000
000
000
000
000
03.01
0301.91
000
0301.92
0301.93
000
000
0301.94
000
0301.95
0301.99
000
000
03.02
0302.11
DESCRIPTION
000
P.U. (A) 58
TARIFF CODE
0302.13
000
--
0302.14
000
--
0302.19
000
--
0302.21
000
--
0302.22
0302.23
0302.24
0302.29
000
000
000
000
-----
0302.31
000
--
0302.32
0302.33
0302.34
0302.35
000
000
000
000
-----
0302.36
0302.39
000
000
---
0302.41
0302.42
0302.43
000
000
000
----
DESCRIPTION
Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
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)
Other
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
Solwidae, Scophthalmidae and Citharidae),
excluding livers and roes:
Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus
stenolepis)
Plaice (Pleuronectes platessa)
Sole (Solea spp.)
Turbots(Psetta maxima)
Other
Tunas (of the genus Thunnus), skipjack or
stripe-bellied bonito (Euthynnus (Katsuwonus)
pelamis), excluding livers and roes:
Albacore or longfinned tunas (Thunnus
alalunga)
Yellowfin tunas (Thunnas albacares)
Skipjack or stripe-bellied bonito
Bigeye tunas (Thunnus obesus)
Atlantic and Pacific bluefin tunas (Thunnus
thynnus, Thunnus orientalis)
Southern bluefin tunas (Thunnus maccoyii)
Other
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)
34
P.U. (A) 58
TARIFF CODE
0302.44
000
--
0302.45
0302.46
0302.47
000
000
000
----
0302.51
000
--
0302.52
0302.53
0302.54
0302.55
0302.56
000
000
000
000
000
------
0302.59
000
--
0302.71
0302.72
000
000
---
0302.73
000
--
0302.74
0302.79
000
000
0302.81
0302.82
0302.83
0302.84
0302.85
0302.89
0302.90
000
000
000
000
000
000
000
---------
03.03
0303.11
DESCRIPTION
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:
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.)
Other
Other fish, excluding livers and roes:
Dogfish and other sharks
Rays and skates (Rajidae)
Toothfish (Dissosticus spp.)
Seabass (Dicentrarchus spp.)
Seabream (Sparidae)
Other
Livers and roes
P.U. (A) 58
TARIFF CODE
DESCRIPTION
0303.12
000
--
0303.13
000
--
0303.14
000
--
0303.19
000
--
0303.23
0303.24
000
000
---
0303.25
000
--
0303.26
0303.29
000
000
---
0303.31
000
--
0303.32
0303.33
0303.34
0303.39
000
000
000
000
-----
0303.41
000
--
0303.42
0303.43
0303.44
0303.45
000
000
000
000
-----
nerka)
Other Pacific salmon (Oncorhynhus nerka,
Oncorhynhus gorbuscha, Oncorhynhus keta,
Oncorhynhus tschawytscha, Oncorhynhus
kisutch, Oncorhynhus masou, and Oncorhynhus
rhodurus)
Atlantic salmon (Salmo salar) and Danube
salman (Hucho hucho)
Trout (Salmo trutta, Oncorhynhus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
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:
Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus
stenolepis)
Plaice (Pleuronectes platessa)
Sole (Solea spp.)
Turbots(Psetta maxima)
Other
Tunas (of the genus Thunnus), skipjack or
stripe-bellied bonito (Euthynnus (Katsuwonus)
pelamis), excluding livers and roes:
Albacore or longfinned tunas (Thunnus
alalunga)
Yellowfin tunas (Thunnas albacares)
Skipjack or stripe-bellied bonito
Bigeye tunas (Thunnus obesus)
Atlantc and Pacific bluefin tunas (Thunnus
36
P.U. (A) 58
TARIFF CODE
0303.46
0303.49
000
000
---
0303.51
0303.53
000
000
---
0303.54
000
--
0303.55
0303.56
0303.57
000
000
000
----
0303.63
000
--
0303.64
0303.65
0303.66
0303.67
0303.68
000
000
000
000
000
------
0303.69
000
0303.81
0303.82
0303.83
0303.84
0303.89
0303.90
000
000
000
000
000
000
-------
03.04
DESCRIPTION
thynnus, Thunnus orientalis)
Southern bluefin tunas (Thunnus maccoyii)
Other
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:
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
Other fish, excluding livers and roes:
Dogfish and other sharks
Rays and skates (Rajidae)
Toothfish (Dissosticus spp.)
Seabass (Dicentrarchus spp.)
Other
Livers and roes
P.U. (A) 58
TARIFF CODE
0304.31
0304.32
000
000
---
0304.33
0304.39
000
000
0304.41
000
----
0304.42
000
--
0304.43
000
0304.44
000
0304.45
0304.46
0304.49
000
000
000
0304.51
000
0304.52
0304.53
000
000
0304.54
0304.55
0304.59
000
000
000
DESCRIPTION
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
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)
P.U. (A) 58
TARIFF CODE
0304.61
0304.62
000
000
0304.63
0304.69
000
000
0304.71
000
0304.72
0304.73
0304.74
0304.75
0304.79
000
000
000
000
000
0304.81
000
0304.82
000
0304.83
000
0304.84
0304.85
0304.86
0304.87
000
000
000
000
0304.89
000
0304.91
0304.92
0304.93
000
000
000
DESCRIPTION
(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,
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
39
P.U. (A) 58
TARIFF CODE
0304.94
0304.95
000
000
---
0304.99
000
--
03.05
0305.20
100
220
320
420
0305.31
000
0305.32
000
0305.39
100
200
0305.51
000
DESCRIPTION
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
P.U. (A) 58
TARIFF CODE
0305.59
110
190
400
0305.61
0305.62
000
000
0305.63
0305.64
000
000
0305.69
300
400
0305.72
110
190
0305.79
911
919
920
110
190
200
03.06
DESCRIPTION
-Other:
--Marine:
---Anchovies (Stolephorus spp.) (Ikan bilis)
---Other
--Freshwater
- Fish, salted but not dried and fish in brine: other
than edible fish offal:
-Herrings (Clupea harengus, Clupea pallasii),
-Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
-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.)
-Other:
--Marine
--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
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.
41
P.U. (A) 58
TARIFF CODE
0306.11
000
0306.12
0306.14
0306.15
0306.16
000
000
000
000
0306.17
0306.19
000
000
0306.21
0306.22
190
900
190
900
0306.24
190
900
0306.25
190
900
0306.26
0306.27
910
990
910
990
03.07
DESCRIPTION
- Frozen:
-Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Janus spp.)
-Lobster (Homarus spp.)
-Crabs
-Norway lobsters (Nephrops norvegicus)
-Cold-water shrimps and prawns (Pandalus
spp., Crangon crangon)
-Other shrimps and prawns
-Other, (excluding flours, meals and pellets of
crustaceans, fit for human consumption)
- Not frozen:
-Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Janus spp.):
--In airtight containers:
---Other
--Other
-Lobster (Homarus spp.):
--In airtight containers:
---Other
--Other
-Crabs:
--In airtight containers:
---Other
--Other
-Norway lobsters (Nephrops norvegicus):
--In airtight containers:
---Other
--Other
-Cold-water shrimps and prawns (Pandalus
spp., Crangon crangon):
--Other:
---Fresh or chilled
---Other
-Other shrimps and prawns:
--Other:
---Fresh or chilled
---Other
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.
42
P.U. (A) 58
TARIFF CODE
0307.11
0307.19
000
0307.21
0307.29
000
100
200
100
200
0307.31
0307.39
000
0307.41
0307.49
000
0307.51
0307.59
000
0307.60
0307.71
0307.79
100
200
100
200
100
200
100
200
300
000
100
200
03.08
DESCRIPTION
- Oysters
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
- Scallops, including queen scallops, of the genera
Pecten, Chlamys or Placopecten:
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
- Mussels (Mytilus spp., Perna spp.)
-Live, fresh or chilled:
-Other:
--Frozen
--Dried, salted or in brine
- Cuttle fish (Sepia officinalis, Rossia macrosoma,
Sepiola spp.) and squid (Ommastrephes spp.,
Logilo spp., Nototodarus spp., Sepiteuthis spp.)
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
- Octopus (Octopus spp.)
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
- Snails, other than sea snails:
-Live, fresh or chilled
-Frozen
-Dried, salted or in brine
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
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;
43
P.U. (A) 58
TARIFF CODE
DESCRIPTION
flours, meals and pellets of aquatic invertebrates
other than crustaceans and molluscs, fit for
human consumption.
-
0308.11
0308.19
000
0308.21
0308.29
000
0308.30
100
200
300
0308.90
100
200
100
200
100
200
300
04.07
-------------
0407.11
0407.19
000
0407.21
0407.29
000
0407.90
-------
100
100
100
200
07.01
0701.90
000
Other
0702.00
000
P.U. (A) 58
TARIFF CODE
07.03
DESCRIPTION
Onions, shallots, garlic, leeks and other alliaceous
vegetables, fresh or chilled.
0703.10
0703.20
0703.90
000
000
000
07.04
0704.10
0704.20
0704.90
07.05
0705.11
0705.19
000
000
0705.21
000
----
0705.29
000
--
07.06
Lettuce:
Cabbage lettuce (head lettuce)
Other
Chicory:
Witloof chicory (Cichorium intybus
var.foliosum)
Other
0706.10
0706.90
000
000
0707.00
000
07.08
0708.10
0708.20
----
P.U. (A) 58
TARIFF CODE
0708.90
000
07.09
0709.20
0709.30
0709.40
000
000
000
0709.51
0709.59
0709.60
000
000
0709.70
200
900
000
0709.91
0709.92
0709.93
000
000
000
0709.99
100
200
900
07.10
DESCRIPTION
Other leguminous vegetables
---
Asparagus
Aubergines (egg-plants)
Celery other than celeriac
Mushrooms and truffles:
Mushrooms of the genus Agaricus
Other
Fruits of the genus Capsicum or the genus
Pimenta:
-Chillies (fruits of genus Capsicum)
-Other
Spinach, New Zealand spinach and orache
spinach (garden spinach)
Other:
-Globe artichokes
-Olives
-Pumpkins, squash and gourds (Cucurbita
spp.)
-Other:
--Sweet corns
--Ladys fingers
--Other
Vegetables (uncooked or cooked by steaming or
boiling in water), frozen.
0710.10
000
0710.21
0710.22
0710.29
0710.30
000
000
000
000
----
0710.40
0710.80
0710.90
000
000
000
Potatoes
Leguminous vegetables, shelled or unshelled:
Peas (Pisum sativum)
Beans (Vigna spp., Phaseolus spp)
Other
Spinach, New Zealand spinach and orache
spinach (garden spinach)
Sweet corn
Other vegetables
Mixtures of vegetables
07.11
0711.20
Olives:
46
P.U. (A) 58
TARIFF CODE
900
0711.40
900
0711.51
0711.59
0711.90
900
900
100
---
210
290
--------
990
07.13
0713.10
0713.40
07.14
0714.10
0714.20
0714.30
08.01
0801.11
0801.12
0801.19
---------
DESCRIPTION
Other (in brine only)
Cucumbers and gherkins:
Other (in brine only)
Mushrooms and truffles
Mushrooms of the genus Agaricus:
Other (in brine only)
Other:
Other (in brine only)
Other vegetables; mixtures of vegetables; (in
brine only)
Sweet corn
Fruits of the genus capsicum or the genus
Pimenta:
Chillies (fruits of genus Capsicum)
Other
Other:
Other
----
Manioc (cassava) :
Dried chips
In the form of pellets
Other
Sweet potatoes
Yams (Diocorea spp.)
- Coconuts:
- - Desiccated
- - In the inner shell (endocarp)
- - Other:
- - - Young coconut
- - - Other
47
P.U. (A) 58
TARIFF CODE
08.03
DESCRIPTION
Bananas, including plantains, fresh or dried.
0803.10
0803.90
- Plaintains
- Other:
- - Pisang mas
- - Pisang rastali
- - Pisang berangan
- - Pisang embun
- - Other
000
100
200
300
400
900
08.04
0804.10
0804.20
0804.30
0804.40
0804.50
08.05
0805.10
0805.20
0805.40
0805.50
110
900
000
100
200
0805.90
000
08.06
0806.10
08.07
- Oranges:
- - Fresh
- Mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids:
- - Mandarins (including tangerines and satsumas):
- - - Fresh
- - Other (fresh only)
- Grapefruit including pamelos (fresh only)
- Lemons (Citrus limon, Citrus limonum) and limes
(Citrus arantifolia, Citrus latifolia):
- - Lemons (Citrus limon, Citrus limonum) (fresh
only)
- - Lime (Citrus aurantifolia. Citrus latifolia) (fresh
only)
- Other (Citrus microcarpa) (fresh only)
Grapes, fresh or dried.
000
- Fresh
Melons (including watermelons) and pawpaws
(papayas), fresh.
48
P.U. (A) 58
TARIFF CODE
0807.11
0807.19
0807.20
000
000
100
900
08.08
0808.10
0808.30
0808.40
DESCRIPTION
- Melons (including watermelons):
- - Watermelons
- - Other
- Papaws (papayas):
- - Mardi backcross solo (betik solo)
- - Other
Apples, pears and quinces, fresh.
000
000
000
08.09
- Apples
- Pears
- Quinces
Apricots,
cherries,
peaches
nectarines), plums and sloes, fresh.
0809.10
000
0809.21
0809.29
0809.30
0809.40
000
000
000
100
200
08.10
(including
- Apricots
- Cherries
- - Sour cherris (prunus ceranus)
- - Other
- Peaches, including nectarines
- Plums and sloes:
- - Plums
- - Sloes
Other fruit, fresh.
0810.10
0810.20
000
000
0810.30
0810.40
000
000
0810.50
0810.60
0810.70
0810.90
000
000
000
110
120
130
140
150
160
190
900
- Strawberries
- Raspberries, blackberries, mulberries and longanberries
- Black, white or red currants and gooseberries
- Cranberries, bilberries and other fruits of the genus
Vaccinium
- Kiwifruit
- Durians
- Persimmons
- Other:
- - Tropical fruit:
- - - Rambutan
- - - Langsat
- - - Jackfruit (cempedak and nangka)
- - - Mata kucing (including longan)
- - - Sapodilla (ciku fruit)
- - - Star fruits
- - - Other
- - Other
49
P.U. (A) 58
TARIFF CODE
08.13
DESCRIPTION
Fruit, dried, other than that of headings 08.01 to
08.06; mixtures of nuts or dried fruits of this
Chapter.
0813.40
---
100
900
09.01
0901.21
0901.22
09.02
000
0902.20
0902.30
000
000
0902.40
000
09.04
200
300
900
0904.12
100
200
900
0904.21
0904.22
- Coffee, roasted:
- - Not decaffeinated
- - Decaffeinated
Tea, whether or not flavoured.
0902.10
0904.11
Other fruits
Tamarinds
Other (Assam (genus : Garcinia atroviridis)
only)
000
000
-----------------
Pepper:
Neither crushed nor ground:
White
Black
Other
Crushed or ground:
White
Black
Other
Fruits of the genus Capsicum or of the genus
Pimenta:
Dried,neither crushed nor ground
Crushed or ground
50
P.U. (A) 58
TARIFF CODE
09.06
DESCRIPTION
Cinnamon and cinnamon-tree flowers.
0906.11
0906.19
0906.20
---
000
000
000
09.07
0907.10
0907.20
09.08
0908.11
0908.12
000
000
0908.21
0908.22
000
000
0908.31
0908.32
000
000
09.09
-------
Nutmeg:
Neither crushed nor ground
Crushed or ground
Mace:
Neither crushed nor ground
Crushed or ground
Cardamoms:
Neither crushed nor ground
Crushed or ground
0909.21
0909.22
000
000
0909.31
0909.32
000
000
0909.61
0909.62
000
000
09.10
0910.11
0910.12
0910.20
0910.30
-------
Seeds of coriander:
Neither crushed nor ground
Crushed or ground
Seeds of cumin:
Neither crushed nor ground
Crushed or ground
Seeds of anise, badian, caraway or fennel;
juniper berries:
Neither crushed nor ground
Crushed or ground
---
Ginger:
Neither crushed nor ground
Crushed or ground
Saffron
Turmeric (curcuma)
Other spices:
51
P.U. (A) 58
TARIFF CODE
0910.91
000
--
0910.99
--
000
DESCRIPTION
Mixtures referred to in Note 1(b) to this
Chapter
Other
10.06
Rice.
1006.10
-----
1006.20
100
900
100
900
1006.30
1006.40
1101.00
100
900
900
000
11.02
1102.90
11.06
1106.20
--
Other:
Rice flour
15.08
1508.90
---
--
Other:
Other
15.11
1511.90
Other:
-Other:
--In packings of a weight not exceeding 20kg
910
52
P.U. (A) 58
TARIFF CODE
15.13
1513.19
000
15.17
1517.90
521
526
561
16.05
1605.21
1605.29
19.01
--
000
900
17.01
1701.99
DESCRIPTION
Coconut (copra), palm kernel or babassu oil and
fractions thereof, whether or not refined, but not
chemically modified.
aquatic
000
--
Other:
Other (cane sugar only)
P.U. (A) 58
TARIFF CODE
1901.10
1901.90
211
220
520
19.02
1902.19
1902.30
DESCRIPTION
Preparations for infant use, put up for retail
sale:
-Of goods of headings 04.01 to 04.04:
--Not containing cocoa
---Prepared milk in powder form
--Containing cocoa (in powder form only)
- Other:
- - Other, of goods of heading 04.01 to 04.04
- - - Preparations for young children use, put up for
retail sale
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.
200
400
900
500
900
19.05
1905.90
- Other:
- - Other bread, ships biscuits and other ordinary
bakers wares, not containing added sugar, eggs,
fats, cheese or fruit (plain white bread and plain
wholemeal bread only)
- - Other (plain white bread and plain wholemeal
bread only)
300
900
21.01
bakers'
cocoa;
a kind
wafers,
P.U. (A) 58
TARIFF CODE
2101.11
2101.20
000
900
DESCRIPTION
- Extracts, essences and concentrates, of coffee, and
preparations with a basis of these extracts,
essences or concentrates or with a basis of coffee:
- - Extracts, essence and concentrates
- Extracts, essence and concentrates, of tea or mat,
and preparations with a basis of these extracts,
essence or concentrates or with a basis of tea or
mat:
- - Other (tea only)
21.03
2103.90
--
2501.00
100
200
000
49.01
Other:
Sauces other than those of subheadings
2103.10 000 and 2103.20 000 (budu only)
-Belachan (blachan)
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)
Printed books, brochures, leaflets and similar
printed matter, whether or not in single sheets.
4901.91
000
4901.99
000
49.02
- Other:
- - Dictionaries and encyclopaedias, and serial
installments thereof
- - Other
Newspapers, journals and periodicals, whether
or not illustrated or containing advertising
material.
4902.10
000
4902.90
000
4903.00
000
4904.00
000
49.05
55
P.U. (A) 58
TARIFF CODE
4905.91
000
49.11
4911.99
300
DESCRIPTION
- Other
- - In book form
Other printed matter, including printed pictures
and photographs
- - - Official government publications, that is,
official, parliamentary and administrative
documents published in their country of
origin
.
a port operator;
(b)
airport operator; or
(c)
(b)
(c)
P.U. (A) 58
or any other equivalent organization, used or to be used for the
transportation of goods..
[To be laid before the Dewan Rakyat pursuant to subsection 17(5) of the Goods and
Services Tax Act 2014]
57