P R E PA R E D B Y R O YA L M A L AY S I A N C U S T O M S D E PA R T M E N T

Transcription

1 P R E PA R E D B Y R O YA L M A L AY S I A N C U S T O M S D E PA R T M E N T

2 For further enquiries, please contact Customs Call Center : (General Enquiries) Operation Hours Monday - Friday (8.30 a.m 7.00 p.m) ccc@customs.gov.my For classification purposes please refer to Technical Services Department. Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 2 of 130

3 Live Animals (Subject to an import/export license from the relevant authorities) Live Bee (Lebah) Live Boar (Babi Hutan) Live Buffalo (Kerbau) Live Camel (Unta) Live Cat (Kucing) Live Chicken (Ayam) Live Cow (Lembu) Live Deer (Rusa) Live Dog (Anjing) Live Duck (Itik) Live Elephant (Gajah) Live Frog (Katak) Live Geese (Angsa) Live Goat (Kambing) Live Horse (Kuda) Live Oxen Live Pig Live Quail (Puyuh) Live Rabbit (Arnab) Live Sheep (Biri-biri) Live Turkey (Ayam Belanda) Beef Bone (Tulang Lembu) (Fresh/ Chilled) Beef Bone (Tulang Lembu) (Frozen) Belly (Of Pig) (Fresh/ Chilled/ Frozen) Boneless Ham (Of Pig) (Fresh/ Chilled/ Frozen) Meat & Edible Meat Offal (Subject to an import/export license from the relevant authorities) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 3 of 130

4 Boneless meat of beef (Fresh/ Chilled) Boneless meat of beef (Frozen) Boneless mutton (Fresh/ Chilled/ Frozen) Boneless Shoulder (Of Pig) (Fresh/ Chilled/ Frozen) Breast of beef (Fresh/ Chilled) Breast of beef (Frozen) Breast of chicken (Fresh, Chilled, Frozen) Breast of Duck (Fresh, Chilled, Frozen) Breast of Geese (Fresh, Chilled, Frozen) Breast of mutton (Fresh/ Chilled/ Frozen) Breast of Turkey (Fresh, Chilled, Frozen) Buffalo Brain (Fresh, Chilled, Frozen) Buffalo Feet (Fresh, Chilled, Frozen) Buffalo Head (Fresh, Chilled, Frozen) Buffalo Heart (Fresh, Chilled, Frozen) Buffalo Intestines (Fresh, Chilled, Frozen) Buffalo Liver (Fresh, Chilled, Frozen) Buffalo Lungs (Fresh, Chilled, Frozen) Buffalo Tongue (Fresh, Chilled, Frozen) Camel Meat (Fresh, Chilled, Frozen) Chuck of beef (Fresh/ Chilled) Chuck of beef (Frozen) Dada Ayam (Fresh, Chilled, Frozen) Daging Angsa (Fresh, Chilled, Frozen) Daging Ayam (Chicken Meat) (Fresh, Chilled, Frozen) Daging Ayam Belanda/ Turkey Meat (Fresh, Chilled, Frozen) Daging Burung Puyuh/ Quail (Fresh, Chilled, Frozen) Daging Itik (Fresh, Chilled, Frozen) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 4 of 130

5 Daging Kerbau (Segar/ Sejuk) Daging Kerbau (Sejuk Beku) Daging Lembu (Segar/ Sejuk) Daging Lembu (Sejuk Beku) Dried pork skin Edible Buffalo Skin (Fresh, Chilled, Frozen) Edible offal of goat (Fresh, Chilled, Frozen) Edible offal of pig (Fresh, Chilled, Frozen) Edible Sheep Skin (Fresh, Chilled, Frozen) Ekor Lembu (Fresh, Chilled, Frozen) Fatty Liver of Duck (Fresh, Chilled, Frozen) Fatty Liver of Geese (Fresh, Chilled, Frozen) Flank of beef (Fresh/ Chilled) Flank of beef (Frozen) Flank of mutton (Fresh/ Chilled/ Frozen) Foreshank of mutton (Fresh/ Chilled/ Frozen) Freeze dried chicken dice Frog's Legs/ Kaki Katak (Fresh, Chilled, Frozen) Ham with Bone (Of Pig) (Fresh/ Chilled/ Frozen) Hati Ayam (Chicken Liver) (Fresh, Chilled, Frozen) Hindshank of mutton (Fresh/ Chilled/ Frozen) Kaki Ayam (Fresh, Chilled, Frozen) Kepak Ayam (Fresh, Chilled, Frozen) Leg of mutton (Fresh/ Chilled/ Frozen) Liver of chicken (Fresh, Chilled, Frozen) Liver of Turkey (Fresh, Chilled, Frozen) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 5 of 130

6 Loin (Of Pig) (Fresh/ Chilled/ Frozen) Loin of mutton (Fresh/ Chilled/ Frozen) Mutton (Daging Kambing) (Fresh/ Chilled/ Frozen) Mutton cut with bone (Fresh/ Chilled/ Frozen) Neck of beef (Fresh/ Chilled) Neck of beef (Frozen) Neck of mutton (Fresh/ Chilled/ Frozen) Pedal Ayam (Fresh, Chilled, Frozen) Peha Ayam (Fresh, Chilled, Frozen) Pork Meat (Fresh/ Chilled/ Frozen) Rabbit Meat/ Daging Arnab (Fresh, Chilled, Frozen) Rack of mutton (Fresh/ Chilled/ Frozen) Ribs (Of Pig) (Fresh/ Chilled/ Frozen) Ribs of beef (Fresh/ Chilled) Ribs of beef (Frozen) Shank of beef (Fresh/ Chilled) Shank of beef (Frozen) Sheep Brain (Fresh, Chilled, Frozen) Sheep Feet (Fresh, Chilled, Frozen) Sheep Head (Fresh, Chilled, Frozen) Sheep Heart (Fresh, Chilled, Frozen) Sheep Intestines (Fresh, Chilled, Frozen) Sheep Liver (Fresh, Chilled, Frozen) Sheep Lungs (Fresh, Chilled, Frozen) Sheep Tongue (Fresh, Chilled, Frozen) Short Loin of beef (Fresh/ Chilled) Short Loin of beef (Frozen) Short plate of beef (Fresh/ Chilled) Short plate of beef (Frozen) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 6 of 130

7 Shoulder of mutton (Fresh/ Chilled/ Frozen) Shoulder with bone (Of Pig) (Fresh/ Chilled/ Frozen) Sirloin of beef (Fresh/ Chilled) Sirloin of beef (Frozen) Sirloin of mutton (Fresh/ Chilled/ Frozen) Tenderloin of beef (Fresh/ Chilled) Tenderloin of beef (Frozen) Thighs of chicken (Fresh, Chilled, Frozen) Thighs of Duck (Fresh, Chilled, Frozen) Thighs of Geese (Fresh, Chilled, Frozen) Thighs of Turkey (Fresh, Chilled, Frozen) Tongkeng (Tail bone) Ayam (Fresh, Chilled, Frozen) Whole Chicken (Fresh, Chilled, Frozen) Whole Duck (Fresh, Chilled, Frozen) Whole Geese (Fresh, Chilled, Frozen) Whole Turkey (Fresh, Chilled, Frozen) Wing of chicken (Fresh, Chilled, Frozen) Wing of Duck (Fresh, Chilled, Frozen) Wing of Geese (Fresh, Chilled, Frozen) Wing of Turkey (Fresh, Chilled, Frozen) Abalone (Fresh, Chilled Or Frozen) All Fillet or Cut of Fish (Fresh/ Chilled/ Frozen) Fish & Sea Creatures (Subject to an import/export license from the relevant authorities) All Whole Fish (Fresh/ Chilled) All Whole Fish (Frozen) Bamboo Shell (Fresh, Chilled Or Frozen) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 7 of 130

8 Catfish Fish (Keli) (Fresh/ Chilled) Cold-Water Shrimps & Prawns (Live/ Fresh/ Chilled/ Frozen) Cold-Water Shrimps & Prawns (Smoked/ Dried/ Salted/ In Brine) Crab (Live/ Fresh/ Chilled/ Frozen) Crab (Smoked/ Dried/ Salted/ In Brine) Crab in shell, cooked by steaming or boiling Cuttlefish (Dried, Smoked, Salted Or In Brine) Cuttlefish (Fresh, Chilled Or Frozen) Fillet Ikan (Segar/ Sejuk/ Frozen) Fillet or Cut of Catfish Fish (Keli) (Fresh/ Chilled/ Frozen) Fillet or Cut of Eels Fish (Belut) (Fresh/ Chilled/ Frozen) Fillet or Cut of Grouper Fish (Kerapu)(Fresh/ Chilled/ Frozen) Fillet or Cut of Herring Fish (Fresh/ Chilled/ Frozen) Fillet or Cut of Ikan Gelama(Fresh/ Chilled/ Frozen) Fillet or Cut of Ikan Haruan (Fresh/ Chilled/ Frozen) Fillet or Cut of Ikan Jenahak (Fresh/ Chilled/ Frozen) Fillet or Cut of Ikan Parang (Fresh/ Chilled/ Frozen) Fillet or Cut of Ikan Patin (Fresh/ Chilled/ Frozen) Fillet or Cut of Ikan Puyu (Fresh/ Chilled/ Frozen) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 8 of 130

9 Fillet or Cut of Ikan Sepat (Fresh/ Chilled/ Frozen) Fillet or Cut of Ikan Terubuk (Fresh/ Chilled/ Frozen) Fillet or Cut of Mackerel Fish (Fresh/ Chilled/ Frozen) Fillet or Cut of Milkfish Fish (Fresh/ Chilled/ Frozen) Fillet or Cut of Salmon Fish (Fresh/ Chilled/ Frozen) Fillet or Cut of Sardine Fish (Fresh/ Chilled/ Frozen) Fillet or Cut of Tilapias Fish (Talapia) (Fresh/ Chilled/ Frozen) Fillet or Cut of Trout Fish (Fresh/ Chilled/ Frozen) Fillet or Cut of Tunas Fish (Fresh/ Chilled/ Frozen) Fish Flour Or Pellet Fresh Ikan Bilis (Anchovies) Fresh Ikan Bilis Halus Freshwater Fish Liver or Roes (Salted, Smoked Or In Brine), (Telur Ikan) Gelama Belah (Kering) Giant River Prawn (Live/ Fresh/ Chilled/ Frozen) Giant River Prawn (Smoked/ Dried/ Salted/ In Brine) Giant Tiger Prawn (Live/ Fresh/ Chilled/ Frozen) Giant Tiger Prawn (Smoked/ Dried/ Salted/ In Brine) Ikan ( Sejuk Beku/ Frozen) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 9 of 130

10 Ikan (Segar/ Sejuk) Ikan Bilis (dried) Ikan Bulu Ayam (Kering) Ikan Hiasan Hidup Ikan Jeruk Ikan Kering Ikan Kurau Kering Ikan Merah (Kering) Ikan Pekasam Ikan Talang Kering Ikan Tamban (Segar/ Sejuk) Ikan Tamban (Sejuk Beku/ Frozen) Ikan Tamban Kering Isi/Fillet Ikan Yu (Segar) Jellyfish (Fresh, Chilled, Dried, Frozen, Salted Or Smoked) - Obor-Obor Kerang (Fresh, Chilled Or Frozen) Lala (Fresh, Chilled Or Frozen) Live Carp Fish Live Catfish Fish (Keli) Live Cuttlefish Live Eels Fish (Belut) Live Grouper Fish (Kerapu) Live Herring Fish Live Ikan Gelama Live Ikan Haruan Live Ikan Jenahak Live Ikan Parang Live Ikan Patin Live Ikan Puyu Live Ikan Sepat Live Ikan Terubuk Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 10 of 130

11 Live Mackerel Fish Live Milkfish Fish Live Mussels Live Ornamental Fish Live Oyster/ Tiram Hidup Live Salmon Fish Live Sardine Fish Live Scallops Live Squid Live Tilapias Fish (Talapia) Live Trout Fish Live Tunas Fish Lobster (Live/ Fresh/ Chilled/ Frozen) Lobster (Smoked/ Dried/ Salted/ In Brine) Lobster in shell, cooked by steaming or boiling Marine Fish Liver or Roes (Salted, Smoked Or In Brine), (Telur Ikan) Mussels (Dried, Smoked, Salted Or In Brine) Mussels (Fresh, Chilled Or Frozen) Norway Lobster (Live/ Fresh/ Chilled/ Frozen) Norway Lobster (Smoked/ Dried/ Salted/ In Brine) Norway Lobster in shell, cooked by steaming or boiling Oyster (Dried, Smoked, Salted Or In Brine) Oyster (Fresh, Chilled Or Frozen) Prawn (Live/ Fresh/ Chilled/ Frozen) Prawn (Smoked/ Dried/ Salted/ In Brine) Rock Lobster (Live/ Fresh/ Chilled/ Frozen) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 11 of 130

12 Rock Lobster (Smoked/ Dried/ Salted/ In Brine) Rock Lobster in shell, cooked by steaming or boiling Scallops (Dried, Smoked, Salted Or In Brine) Scallops (Fresh, Chilled Or Frozen) Sea cucumber (Live, Fresh, Chilled, Frozen, Salted, Smoke, Dried) Shrimp & Prawn in shell, cooked by steaming or boiling Soft Shell Crab (Live/ Fresh/ Chilled/ Frozen) Soft Shell Crab (Smoked/ Dried/ Salted/ In Brine) Squid (Dried, Smoked, Salted Or In Brine) Squid (Fresh, Chilled Or Frozen) Udang Kering / Dried Shrimps Whiteleg Shrimp (Live/ Fresh/ Chilled/ Frozen) Whiteleg Shrimp (Smoked/ Dried/ Salted/ In Brine) Whole Catfish Fish (Keli) (Sejuk Beku/ Frozen) Whole Eels Fish (Belut) (Fresh/ Chilled) Whole Eels Fish (Belut) (Sejuk Beku/ Frozen) Whole Grouper Fish (Kerapu) (Fresh/ Chilled) Whole Grouper Fish (Kerapu)(Sejuk Beku/ Frozen) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 12 of 130

13 Whole Herring Fish (Fresh/ Chilled) Whole Herring Fish (Sejuk Beku/ Frozen) Whole Ikan Gelama (Fresh/ Chilled) Whole Ikan Gelama (Sejuk Beku/ Frozen) Whole Ikan Haruan (Fresh/ Chilled) Whole Ikan Haruan (Sejuk Beku/ Frozen) Whole Ikan Jenahak (Fresh/ Chilled) Whole Ikan Jenahak (Sejuk Beku/ Frozen) Whole Ikan Parang (Fresh/ Chilled) Whole Ikan Parang (Sejuk Beku/ Frozen) Whole Ikan Patin (Fresh/ Chilled) Whole Ikan Patin (Sejuk Beku/ Frozen) Whole Ikan Puyu (Fresh/ Chilled) Whole Ikan Puyu (Sejuk Beku/ Frozen) Whole Ikan Sepat (Fresh/ Chilled) Whole Ikan Sepat (Sejuk Beku/ Frozen) Whole Ikan Terubuk (Fresh/ Chilled) Whole Ikan Terubuk (Sejuk Beku/ Frozen) Whole Mackerel Fish (Fresh/ Chilled) Whole Mackerel Fish (Sejuk Beku/ Frozen) Whole Milkfish Fish (Fresh/ Chilled) Whole Milkfish Fish (Sejuk Beku/ Frozen) Whole Salmon Fish (Fresh/ Chilled) Whole Salmon Fish (Sejuk Beku/ Frozen) Whole Sardine Fish (Fresh/ Chilled) Whole Sardine Fish (Sejuk Beku/ Frozen) Whole Tilapias Fish (Talapia) (Fresh/ Chilled) Whole Tilapias Fish (Talapia) (Sejuk Beku/ Frozen) Whole Trout Fish (Fresh/ Chilled) Whole Trout Fish (Sejuk Beku/ Frozen) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 13 of 130

14 Whole Tunas Fish (Fresh/ Chilled) Whole Tunas Fish (Sejuk Beku/ Frozen) Birds' Nest & Honey(Subject to an import/export license from the relevant authorities) Birds' Nest/ Sarang Burung Madu (Natural Honey) Egg (Subject to an import/export license from the relevant authorities) Fresh Birds' Eggs Telur Ayam Telur Ayam Kampung Telur Itik Telur Masin (Itik)/ Salted Duck Egg Telur Pindang/ Century Egg Telur Puyuh/ Quail Egg Milk & Dairy Product (Subject to an import/export license from the relevant authorities) Butter Buttermilk Butteroil Cheese/ Keju Cream Cheese of all kinds Dairy Spreads Fresh Cheese of all kinds Fresh Curd Ghee/ Minyak Sapi Grated Cheese of all kinds Powdered Cheese of all kinds Sliced Cheese of all kinds Susu Segar/ Fresh Milk (No Added Sugar) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 14 of 130

15 Susu Segar/ Fresh Milk (With Added Sugar) Yogurt (Flavoured with added fruits/ nuts/ cocoa) Yogurt (Flavoured) Yogurt (Plain) Live Tree & Ornamental Plant (Subject to an import/export license from the relevant authorities) Branches of plants Chicory Plant Chicory Root Dried Cutflowers Dried Cutflowers Flower Buds for bouquets Flower Plant/ Pokok Bunga Fresh Lichens Fresh Mosses (Kulat sisih) Grasses Live Trees Vegetables (Subject to an import/export license from the relevant authorities) Akar Teratai/ Lotus Root Baby Corn (Putik Jagung) Bawang Besar/ Onion (Fresh) Bawang Holland (Fresh) Bawang Jeruk/ Pickled Onion Bawang Kecil (Fresh)/ Fresh Shallots Bawang Putih (Dried) Bawang Putih / Garlic (Fresh) Bayam/ Spinach Bendi/ Ladies Finger/ Okra Brokoli / Broccoli Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 15 of 130

16 Brussel Sprout Buah Zaitun (Olive) Celery Cendawan (Dalam Tin) Chayote/ English Gourd Cili Jeruk Cili Segar (Pelbagai)/ Assorted Fresh Chillies Daun Bawang (Fresh) Daun Kucai Daun Parsley Daun Salad Daun Selom Dhall - Bengal Gram/ Chana Dhall (Dried) Dhall - Golden Lentils/Toor Dhall (Dried) Dhall - Green Lentils/Mung Dhall (Dried) Dhall - Red Gram/ Masoor Dhall (Dried) Dhall - White Lentils/ Urad Dhall (Dried) Dhall - Yellow Lentils/Malawi Dhall (Dried) Dried Onion Flakes French Beans Fresh Asparagus Fresh Mushroom/ Cendawan Frozen Sweet Corn Globe Artichoke Jagung Jagung (Dalam Tin) Kacang Botol/ Four Angle Bean/ Winged Bean Kacang Buncis Kacang Kelor/ Drumstick Vegetable Kacang Kuda (Chickpeas) (Dried) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 16 of 130

17 Kacang Panjang/ Long Bean Kailan Kangkung Keledek/ Sweet Potato Kubis Bunga/ Cauliflower Kubis/ Cabbage (Pelbagai) Labu Air Labu/ Pumpkin Lada Benggala/ Capsicum Leeks (Fresh) Lettuce Lobak Merah/ Carrot Lobak Putih/ White Raddish Mixed Vegetable (Dried) Mixed Vegetable (Sejuk Beku) Mixed Vegetables Pickles Mushroom (Dried) Mushroom (Fresh) Pak Choy Peria/ Bitter Gourd Petai Petola/ Butternut Squash Preserved Vegetables Pucuk Paku Pucuk Paku Merah Rebung Buluh/ Bamboo Shoot (Segar) Sago Pith Sawi Masin Sawi/ Mustard Sayuran Beku (Frozen Vegetable) Sayuran Campur Beku (Frozen Mixture Of Vegetables) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 17 of 130

18 Selada Air/ Water Cress Sengkuang Shiitake (Dong-Gu) (Dried) Shitakei Mushrooms Taugeh/ Beansprout Terung (Eggplant) Tianjin Preserved Vegetable Timun/ Cucumber Tomato Tomato Cherry Turnip Ubi Kayu (Dried) Ubi Kayu (Fresh, Chilled, Frozen) Ubi Kayu (Manioc/ Cassava) Sliced Or Pellet Ubi Keladi (Dried) Ubi Keladi/ Yam (Fresh, Chilled, Frozen) Ubi Keledek/ Sweet Potato (Dried) Ubi Keledek/ Sweet Potato (Fresh, Chilled, Frozen) Ubi Kentang (Potato) White Fungus (Dried) White Fungus (Fresh) Fruits & Nuts (Subject to an import/export license from the relevant authorities) Anggur (Grapes) Apple (Green) Apple (Red Skin, Gala) Apple Fuji Aprikot/ Apricot (Fresh) Asam Gelugur (Fresh) Asam Jawa Kering (Dried Tamarind) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 18 of 130

19 Asam Jawa/ Tamarind (Fresh) Avokado/ Avocado Bacang Belimbing Buluh Betik (Papaya) Bilberry/ Billberries Black Currants Blackberries Braised Peanuts Brazil Nut Buah Beruas Buah Bidara Buah Cermai (Goose Berries) Buah Ciku/ Sapodilla Buah Kedondong, Amra Buah Kelapa Muda/ Young Coconut Buah Kelapa Tua/ Coconut Buah Kiwi Buah Kundang Buah Lai Buah Laici (Segar)/ Lychee Buah Mangga/ Mango Fruit Buah Naga/ Passion Fruit Buah Sentul Buah Tampoi Buah Tin Kering Cashew Nuts Cempedak Cherry (Fresh) Cherry Assorted (Preserved) Chestnuts Cranberries Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 19 of 130

20 Delima (Pomegranate) Dokong Dried Apple Dried Apricot Dried Avocados Dried Berries Dried Guava Dried Kiwifruit Dried Longan Dried Mango/ Mangga Kering Dried Mangosteen/ Manggis Kering Dried Mixture Of Fruits/ Campuran Buahbuahan Kering Dried Mixture Of Nuts/ Campuran Kekacang Kering Dried Mixtures Of Fruits And Nuts/ Campuran Buah-buahan dan Kekacang Kering Dried Orange Dried Papaya Dried Pear Dried Pineapples Dried Prune Dried Strawberries Duku Durian Durian Belanda (Soursop) Frozen Berries Frozen Durian Paste Frozen Mangosteen Frozen Strawberries Frozen Whole Durian Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 20 of 130

21 Honey Orange Jambu Air Jambu Batu/ Guava Kacang Almond (Dried) Kacang Almond (Fresh) Kacang Hazel (Dried) Kacang Hazel (Fresh) Kacang Walnut (Dried) Kacang Walnut (Fresh) Kelapa Parut Kering/ Dessicated Coconut Kelapa Parut/ Grated Coconut Kelapa/ Coconut Kismis/ Raisin Kuinin Kurma Kering/ Dried Dates Kurma Segar/ Fresh Dates (Khalal) Langsat Lemon Limau Bali/ Pomelo Limau Gedang (Grapefruit) Limau Kasturi Limau Nipis Limau/ Lime Loganberries Lokam (Limau Mandarin) Longan/Mata Kucing Segar Macadamia Nuts Macang Mangga Kering/ Dried Mango Manggis/ Mangoesteen Markisa/ Passion Fruit Mempelam Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 21 of 130

22 Mulberries Nangka/ Jack Fruit Nenas/ Pineapple Oren/ Orange Pear Pic (Peach) (Fresh) Pisang Berangan Pisang Emas Pisang Kaki/ Persimmon Pisang Kering Pisang Rastali Pisang Salai (Smoked banana) Pisang/ Banana Pistachios Nuts Plum (Fresh) Preserved Strawberry Prune Powder Pulasan Quince Rambai Rambutan Raspberries Red Currants Salak, Salacca (Snake Fruit) Serbuk Strawberi Starfruit (Belimbing Besi) Sukun/ Breadfruit Sweet Prune Powder Tembikai (Kuning/ Merah)/ Watermelon Tembikai Susu/ Honey Dew White Currants Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 22 of 130

23 Spices (Subject to an import/export license from the relevant authorities) Bijan Putih/ Hitam Biji Ketumbar/ Coriander Buah Keras/ Candlenut Buah Pala Segar/ Fresh Nutmeg Buah Pelaga/ Cardamom Bunga Lawang (Badian/ Star Anise) Cengkih (Clove) Chicken Curry Paste/ Spices Chicken Kurma Paste Cili Kering Daun Bay/ Bay Leaf Daun Cekur Daun Kari Daun Kesum Daun Ketumbar Daun Kunyit/ Turmeric Leaf Daun Limau Purut Daun Pandan Daun Pegaga Daun Salam (Bay Leaf) Daun Sup Fish Curry Paste Halba/ Fenugreek Halia Serbuk Halia/ Ginger Jintan Halus/ Jintan Manis/ Fennel (Bijian/ Serbuk) Jintan Hitam/ Black Cumin/ Habbatussauda (Bijian/ Serbuk) Jintan Putih/ Jintan Kasar/ Cumin/ Caraway (Bijian/ Serbuk) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 23 of 130

24 Ketumbar Serbuk/ Coriander Powder Kulit Kayu Manis (Serbuk) Kulit Kayu Manis/ Cinnamon Kunyit Campuran (Serbuk) Kunyit Hidup Kunyit Serbuk/ Turmeric Powder Lada Hitam/ Black Pepper (Serbuk/ Bijian) Lada Putih/ White Pepper (Serbuk/ Bijian) Lada Sulah Lemon Grass Lengkuas/ Galangal Lengkuas/ Galangal Serbuk Mixed Spices Rempah Briyani Rempah Kari Ayam Rempah Kari Daging Rempah Kari Ikan Rempah Kurma Rempah Ratus Rempah Soto Rempah Sup Serai Serai Serbuk Serbuk Cili Serbuk Mee Hoon Sup Serbuk Rempah Kurma Serbuk Rempah Kuzi Serbuk Rempah Masak Kicap Daging Serbuk Rempah Nasi Beriani Serbuk Rempah Nasi Dagang Serbuk Rempah Rendang Serbuk Rempah Sup Ekor Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 24 of 130

25 Serbuk Rempah Sup Kepala Ikan Serbuk Rempah Sup Soto Serbuk Sup Siam Sup Bunjut Sup Bunjut Tulang Coffee & Tea (Subject to an import/export license from the relevant authorities) Biji Kopi Panggang/ Roasted Coffee Beans Biji Kopi/ Coffee Beans (Segar) Kopi/ Coffee (Serbuk/ Uncang/ Sachet/ Powder) Teh Cina/ Chinese Tea -Pelbagai (Teh Hitam/ Hijau) Teh Hijau/ Green Tea (Termasuk Yang Berperisa) Teh Hitam/ Black Tea (Termasuk Yang Berperisa) Cereals (Subject to an import/export license from the relevant authorities) Barley/ Barli Beras Basmathi Beras Hancur Beras Hancur/ Broken Rice (Makanan Haiwan/ Animal Feed) Beras Perang/ Brown Rice Beras Pulut Hitam/ Black Glutinous Rice Beras Pulut/ Glutinous Rice Beras Wangi/ Fragrant Rice Beras/ Rice Buckwheat, Millet Gandum Grain (Sorghum) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 25 of 130

26 Ketupat Nasi (Beras) Maize (Corn) Meslin Oats Quinoa Rye Wheat Flour & Starch (Subject to an import/export license from the relevant authorities) Barley Flake/ Emping Barli Kanji Jagung/ Corn Starch Kanji Sagu/ Sagu Starch Kanji Ubi Kayu/ Manioc Starch Kanji Ubi Kentang/ Potatoes Starch Oat Powder Potato (Flour, Flakes, Granules, Pellet) Rolled And Flaked Of Oat Rye Flour Tepung Attar Tepung Beras/ Rice Flour Tepung Gandum (Fortified) Tepung Gandum/ Wheat Flour Tepung Jagung/ Corn Flour Tepung Pulut/ Glutinous Rice Flour Tepung Sagu Tepung Ubi Kayu Tepung Ubi Keledek White Rice Flake (Emping) Tepung Muruku Tepung Pau Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 26 of 130

27 Copra (Subject to an import/export license from the relevant authorities) Copra (Isi Kelapa Kering) Ground Nuts (Subject to an import/export license from the relevant authorities) Kacang Tanah (Ground nuts) Oil Seeds (Subject to an import/export license from the relevant authorities) Biji Sawi/Mustard Seed Cotton Seed Melon Seed Palm Nut Pumpkin Seed Sesamum Seed Sunflower Seeds Parts of Plant (Subject to an import/export license from the relevant authorities) Agarwood Chips, Crushed Or Powdered Form Batang Keladi Biji Selaseh/ Basil Seeds Biji Teratai Kering/ Dried Lotus Seed Daun Mengkudu Daun Pudina Daun Selasih Ginseng Roots Kenaf seeds Onion seeds Seaweed Original Soya Bean Flour Spirulina Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 27 of 130

28 Tongkat Ali 100% Powder Umbut Pisang Soybean (Subject to an import/export license from the relevant authorities) Kacang Soya (Soybean) Vegetables Extract (Subject to an import/export license from the relevant authorities) Agar-Agar (Jelly) Agar-Agar Serbuk/ Crystal Jelly Gum Arabic Vegetables Plaiting & Other Vegetables Products (Subject to an import/export license from the relevant authorities) Daun Kelapa Daun Ketupat Palas Daun Ketupat Ready To Use Daun Pisang (Banana Leaf) Daun Rokok (Daun Nipah) Daun Sireh (Betel Leaf) Rotan (Rattan) Fat & Oil (Subject to an import/export license from the relevant authorities) Babassu Oil Bee Wax Buffalo Fat Butter Palm Camel Fat (Liquid Fraction) Camel Fat (Solid Fraction) Carnauba Wax Castor Oil Chicken Fat Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 28 of 130

29 Corn Cooking Oil Cotton Seed Oil Cotton Wax Cow Fat Crude glycerol Crude Palm Oil Duck Fat Flax Wax Geese Fat Goat Fat Ground Nut Oil (Crude) Ground Nut Oil (Refined) Horse Fat Illipenut Oil Jojoba Oil Linseed Oil Marjerin/ Margarine Minyak Bijan/ Sesame Oil Minyak Bunga Matahari/ Sunflower Oil Minyak Kunyit/ Turmeric Oil Minyak Masak Kelapa (Coconut Cooking Oil) Minyak Masak Kelapa Sawit (Palm Cooking Oil) Minyak Zaitun (Refined Olive Oil) Mustard Oil Olive Oil (Blend of virgin and refined) Oxen Fat Palm Kernel Oil Palm Wax Pig Fat Prayer's Oil Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 29 of 130

30 Pure Glycerine Pure Sesame Oil Rapeseed Oil Safflower Oil Sheep Fat Soya Bean Oil (Liquid Fraction) Soya Bean Oil (Solid Fraction) Spermaceti (Sperm Whale) Tung Oil Turkey Fat Vegetable Ghee Vegetable Wax Virgin Olive Oil Preparations of Crustaceans, Molluscs or Other Aquatic Invertebrates (Subject to an import/export license from the relevant authorities) Bebola Sotong (>20% squid content) Bebola Udang (>20% prawn content) Cockles Curry (Kari Kerang) Cuttlefish satay (Sate Sotong) Keropok Udang (>20% prawn content) Sambal Udang Shrimps and prawns satay Preparations of Fish (Subject to an import/export license from the relevant authorities) Bebola Ikan/ Fish Ball Caviar Fish With Salted Black Beans (Dalam Tin) Fried Dace (Dalam Tin) Fried Dace With Salted Black Beans (Dalam Tin) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 30 of 130

31 Frozen Otak-Otak (>20% Fish Content) Gulai Sotong (Dalam Tin) Ikan Dalam Sos Tomato - Sardin/ Mackerel (Dalam Tin) Ikan Tuna (Dalam Mayonis) Ikan Tuna (Dalam Tin) Kari Ikan (Dalam Tin) Kek Ikan/ Fish Cake Keropok Ikan/ Keropok Lekor (>20% fish content) Nugget (Ikan) Sambal Ikan Bilis (Dalam Tin) Sardin (Dalam Tin) Serunding Bilis Serunding Ikan Preparations of Meat (Subject to an import/export license from the relevant authorities) Beef Ball Beef Murtabak (>20% meat content) (Murtabak Daging) Beef Sausage Chaosansi (mixture of shredded pork, shitake mushrooms and bamboo shoots) Chicken Filled Bun (Pau Berinti Ayam) (20% chicken meat content) Chicken Kurma in Can (Kurma Ayam (>20% daging ayam) ) Chicken Meatball Chicken/ Meat (>20% meat/chicken content) Pie Chopped Pork And Ham (Canned) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 31 of 130

32 Cooked Chicken Burger with Bread (Burger Ayam Masak) Cooked Meat Burger with Bread (Burger Daging Masak) Daging Cincang (Diproses Dengan Campuran Bahan Lain) Dim Sum Filled With Chicken Or Meat (>20% Meat/Chicken content) Food Preparation Of Chicken (>20% Chicken meat content) Food Preparation Of Pork (>20% pork content) Fried Chicken (Ayam Goreng) Frozen Breaded Chicken Drummet Frozen Fried Chicken Kari Ayam (Dalam Tin) Kari Daging (Dalam Tin) Marinated Beef (Daging Lembu Diperap) Marinated Chicken (Ayam Perap) Marinated Lamb (Daging Kambing Diperap) Meat Ball Meat Filled Bun (>20% meat content) (Pau Berinti Daging) Mixture Of Chicken And Pork Jerky Mutton Curry in Can (>20% mutton meat content) Nugget (Ayam) Nugget (Daging) Pork Ball Pork Jerky Pork Luncheon Meat (Dalam Tin) Pork Luncheon Meat With Bacon (Dalam Tin) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 32 of 130

33 Prepared Meat Chicken Burger Prepared Meat Chicken Cocktail Prepared Meat Chicken Satay Prepared Meatchicken Bbq Dlite Satay Ayam Satay Daging Serunding Ayam Serunding Ayam Serunding Daging Serunding Daging Snek - Sotong Kering Sosej Ayam/ Chicken Sausage Spiced Pork Cubes (Dalam Tin) Stewed Pork Sushi with Meat/Chicken (Cooked) Uncooked Chicken Burger (Burger Ayam Mentah) Uncooked Meat Burger (Burger Daging Mentah) Sugars & Sugar Confectionery (Subject to an import/export license from the relevant authorities) Brown Sugar (Daripada Tebu) Coklat - White Chocolate Bar Glukos / Glucose Gula Batu (Daripada Tebu) Gula Cair / Liquid Sugar Gula Castor (Daripada Tebu) Gula Diet Gula Kiub (Daripada Tebu) Gula Melaka Gula Molasses Gula Pasir (Daripada Tebu) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 33 of 130

34 Gula Pasir Halus (Daripada Tebu) Gula-Gula / Candy Gula-Gula Getah / Chewing Gum Herbal Candy Maple Sugar Pastiles (Candy) Water Melon Frost Cocoa and Cocoa Preparations (Subject to an import/export license from the relevant authorities) Chocolate Chips Chocolate Rice Cocoa beans, whole or broken, raw or roasted Cocoa butter, fat and oil Cocoa paste, whether or not defatted Cocoa Powder Containing Sugar/ Sweetening Matter Cocoa Powder Not Containing Sugar/ Sweetening Matter Cocoa shells, husks, skins and other cocoa waste Coklat in Block, Bar, Slab, Tablet, Pastilles Coklat Masakan/ Cooking Chocolate Dark Chocolate Bar Mee & Pasta (Subject to an import/export license from the relevant authorities) Bihun/ Rice Vermicelli (Mee Hoon) Cellophane Noodles Cooked Couscous Dehydrated Rice Vermicelli Egg Pasta Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 34 of 130

35 Fettucine Instant Noodles / Mee Segera Kuetiaw Basah Lasagna Linguine Makaroni Mee 'Pan Mee' Mee 'Soba' Mee 'Sua' Mee 'Udon' Mee Hoon Laksa Mee Kuning (Basah) Mee Kuning (Kering) Mee Laksa Mee Segera Mee Siput/ Sanggul Mee Soya (Khaw Tai) Mee Wantan Pasta (Pelbagai) Penne Ravioli Soo Hoon/ Suhun Spaghetti Spaghetti Aglio Chicken Spaghetti Bolognise (Chicken/Beef) Transparent Noodles Uncooked Couscous Yee Mee Preparations of Cereals, Flour, Starch or Milk; Pastrycooks' Products (Subject to an import/export license from the relevant Bean Filled Bun (Pau Berinti Kacang) Biskut Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 35 of 130

36 Biskut (Pelbagai) Biskut Manis Brownies Bubur Nasi (Powder) Bun Berinti Kastard/Kaya Bun Kosong Burger Banjo (Egg Burger) Burger Bun (Roti Burger Kosong) Butter Sugar Bun Cendol Crackers Onion Flavour Crepe Pastry Crispbread Croissant Custard Cake (Containing Sugar, Milk, Cream & Egg Yolk) Donut Drop Biscuit Egg Sandwich (Roti Sandwich Inti Telur) Enriched Milk Powder Flapjack-Digestive Biscuits French Loaf (Roti Perancis) Frozen Dough Roti Canai Frozen Murtabak Frozen Puff Pastry (Sheet) Frozen Roti Canai Frozen Roti Canai With Curry Frozen Roti Nan Frozen Roti Tempayan Frozen Spring Roll Sheet Frozen Tosai Frozen Vadai Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 36 of 130

37 Full Cream Milk Powder Preparation Infant Food based on Cereals Infant Food based on Milk Infant Food based on Soy Instant Brown Rice Drink Powder Instant Drink Powder - Ginger / Barley / Barley Lemon Instant Porridge (Powder) Kek/ Cake Kerepek Bawang Kerepek Daun Bayam Kerepek Keladi Kerepek Pisang Kerepek Ubi Keropok Ikan (Goreng) ( 20% isi ikan) Keropok Ikan/Udang (Flour Based) ( 20% Fish/ Prawn content) Keropok Perasa Ikan Krimer Susu Pekat Krimer/ Dairy Creamer Serbuk Kuih Bulan/ Moon Cake Loaf (Roti Putih) Low Fat Milk Powder Preparation Malt Extract Powder Malt Extract Powder (3 In 1) Malt Extract Powder Containing Cocoa Malt Extract Powder Containing Cocoa (3 In 1) Mantou Bun (Pelbagai Perisa) Marie Biscuits Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 37 of 130

38 Meat/Chicken Filled Bun (Pau Berinti Daging/Ayam) ( 20% meat/chicken content) Milk Powder Preparation Milk Powder Preparation For Baby Muffin (All Sort) Multi Grains Mix With Buttermilk Powder Oats (Plain) Oats Containing Cocoa Organic Soya Milk Powder Pastri (Pelbagai) Pie (Berinti Buah/Sayur) Popcorn Precooked Biryani Rice Mix ( 20% Meat/Chicken content) Precooked Chapati (Frozen) Precooked Prata (Frozen) Precooked Roti Bom (Frozen) Precooked Roti Canai (Frozen) Precooked Tortilla Wrap ( 20% Meat/Chicken content) Pre-cooked/ Cooked Pizza Puff (eg. Sardine Puff) Rempeyek/ Tumpi Rice Paper Rich Tea Biscuits Rolled Biscuit Rolled Out Biscuits Roti Arab Roti Botak Roti Bran Beras/ Rice Bran Bread Roti Bran Dengan Germa Gandum Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 38 of 130

39 Roti Bun (Inti Kelapa) Roti Butterscotch/ Butterscoth Bread Roti Canai Roti Canai (Frozen) Roti Dengan Germa Gandum/ Wheatgerm Roti Fiber Roti Fluted Roll Roti Germa Gandum Dan Oat/ Wheatgerm And Oats Bread Roti Germa Gandum/ Wheat Germ Roti Hainan Kosong (Loaf) Roti Honey Wholemeal High Fibre Roti Hotdog Roti Jumbo Loaf Roti Mil Dengan Bran/ Wholemeal Bread With Bran Roti Mil Dengan Kismis/ Kekacang/ Bijian Roti Mil High Grain/ Wholemeal Bread-High Grain (Loaf) Roti Mil Kosong/ Plain Wholemeal Bread Roti Mil/ Wholemeal Bread (Loaf) Roti Nan Roti Prata Roti Putih Dengan Kismis/ Kekacang/ Bijian Roti Putih Kosong/ Plain White Bread Roti Sandwic Dengan Germa Gandum/ Sandwich Loaf With Wheatgerm Roti Tempayan Roti Wholegrain (Loaf) Roti Wholewheat (Loaf) Scones (Bread) Semi-Sweet Biscuits Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 39 of 130

40 Serbuk Beras Perang/ Brown Rice Powder For Drink Shortbread Biscuits Shortcakes Snack Food Potato Fries Snacks (Makanan Ringan) Strawberry Cake Susu Pekat Manis (Filled Milk) Susu Tepung (Usia Melebihi 36 Bulan) Susu Tepung Bayi Dan Kanak-Kanak Termasuk Berperisa (Usia 0 Hingga 36 Bulan) *Tidak Termasuk Susu Tepung Berasaskan Soya Sweet Cookies Sweet-meal Biscuits Tepung Cucur Bawang Tepung Cucur Ikan Bilis Tepung Cucur Keju Tepung Cucur Lemak Manis Tepung Cucur Udang Tepung Custard Tepung Goreng Ayam Tepung Goreng Pisang Tepung Goreng Serbaguna Tepung Kek Tepung Kueh Jenderam Tepung Naik Sendiri/ Self Raising Flour Tepung Puttu Mayam Tuna Sandwich (Roti Sandwich Tuna) ( 20% Tuna Content) Uncooked Pizza Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 40 of 130

41 Wafer Wafer Coated Chocolate Waffle Wheat Mollases Bread Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants (Subject to an import/export license from the relevant 100% Pure Coconut Cream (In Can) % Pure Coconut Cream (In Tetrapak) % Pure Coconut Milk (In Can) % Pure Coconut Milk (In Tetrapak) Bebola Sayuran Cabbage Pickles Cili Boh/ Cili Giling Coconut Juice / Air Kelapa Cucumber Pickles Fresh Coconut Cream/ Santan Pekat Fresh Coconut Milk/ Santan Garlic Pickles Grilled Seaweed T/N:Rotee Grilled Seaweed(Original Flavour, Paprika And Squid Flavour) Jem Buah/ Fruit Jam Jeruk Buah/ Pickled Fruits Jeruk Rebung/ Bamboo Shoot Pickled Juice - Apple Juice - Grape Juice - Grapefruit Juice - Mix Fruit Juice - Orange Juice - Pineapple Juice - Tomato Kacang Panggang (Dalam Tin) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 41 of 130

42 Kacang Pea (Dalam Tin) Kacang Putih (Sedia Dimakan) Kacang Soya (Prepared/Preserve) Kentang Goreng/ French Fries/Wedges Kerepek Pisang Kerepek Ubi Koktel Buah/ Fruit Cocktail Kuaci - Pumpkin Seed Kuaci - Sunflower Seed Laici (Dalam Tin) Lime Pickles Lobak Masin Longan (Dalam Tin) Longan In Heavy Syrup Brand Greenland Lychee In Heavy Syrup Mixed Berry Fruit Preparation Mixed Fruit Preparation Nenas (Dalam Tin) Oren Kordial/ Cordial Peanut Butter Pickled with vinegar (e.g: Plums/ Cucumbers/ Cabbages/ Onions/ Chillies) Prune Extract Rambutan (Dalam Tin) Red Cherry (Preserved) Roasted Almond Roasted Cashew Roasted Chestnuts Roasted Ground Nut Roasted Hazelnuts Roasted Macademia Roasted Pistachios Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 42 of 130

43 Roasted Sesame Seed T/N:Roasted Yellow White Sesame Seed Santan Kelapa Santan Kelapa Kotak/ Tin (100% Ekstrak Santan Kelapa) Santan Serbuk (100% Ekstrak Santan Kelapa) Taucu Tempoyak Tomato Puree Tomato Puree (For Infant & Young Children) Miscellaneous Edible Preparations (Subject to an import/export license from the relevant authorities) Ais Krim Ais Krim Potong Artificial Sweetener Autolysed Yeast (Inactive Yeast) Bbq Seasoning Belacan Belacan Serbuk (Powder) Bird's Nest Ginseng W/Fungus Black Pepper Beef Mix (Seasoning) Budu/ Anchovies Sauce Caesar Salad Dressing Cencalok/ Shrimp's Sauce Charcoal Bbq Seasoning Chicken Abalone (Perencah) Cincau (Grass Jelly) Coleslaw Dressing Complete Nutritional Beverage Cooking Rice Wine 48% V/V Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 43 of 130

44 Cooking Wine Cream Of Chicken Cream Of Chicken (For Infant & Young Children) Cream Of Chicken Soup Cream Of Chicken Soup (For Infant & Young Children) Cream Of Mushroom Cream Of Mushroom (For Infant & Young Children) Dadih Powder Dim Sum Filled With Vegetable (Frozen) Fish Oil (E.g. Scott's Emulsion) Food Flavour / Hacoflavor Rb Food Flavour / Toparom Vegetarian Chicken Food Preparation Whip Topping Base Food Preparation, Mixed Millet Powder With American Ginseng Food Supplement Fruit Salad Dressing Fruits And Vegetables Premix Powder Fruity Jelly Stick Fucuk Tauhu (Dried Beancurd) Ginseng Plus Kapsul Ekstrak Ginseng Tea Pack Halia (Preserve Paste) Ho Yan Hor Herbal Tea Hydrolysed Protein Infant Food For Lactase Deficiency Isolated Soy Protein Powder Jeli Gamat Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 44 of 130

45 Kapsul Tongkat Ali Plus Kentang Putar Kicap Cair Kicap Manis Kicap Masin Kicap Pekat Kiub Ikan Bilis Kiub Pati Ayam/ Ikan Bilis/ Tomyam Dll Kopi Segera(2 In 1, 3 In 1) Kordial/ Cordial Krimer/ Non Dairy Creamer Serbuk Mayonnaise Ovalett Paste Asam Pedas Paste Chicken/Beef Curry Paste Fish Curry Paste Kam Heong Paste Masak Merah Mix Paste Rendang Paste Rojak Pati Ayam & Gamat Pati Ikan Haruan Pati Ikan Haruan & Gamat Perencah Asam Pedas Perencah Berlada Hitam Perencah Gulai Kawah Perencah Ikan Bakar Perencah Ikan Kukus Perencah Kuah Satay Perencah Kue Teow Goreng Perencah Laksa Johor Perencah Laksa Sarawak Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 45 of 130

46 Perencah Maggi Goreng Perencah Masak Merah Perencah Mee Bandung Perencah Mee Bandung Muar Perencah Mee Goreng Perencah Mee Hoon Goreng Perencah Mee Kari Perencah Mee Rebus Muar Perencah Mee Udang Perencah Nasi Ayam Perencah Nasi Daging Perencah Nasi Goreng Perencah Nasi Goreng Belacan Perencah Nasi Goreng cina Perencah Nasi Goreng Hailam Perencah Nasi Goreng Ikan Masin Perencah Nasi Goreng Kampung Perencah Nasi Goreng Kanak-Kanak Perencah Nasi Goreng Thai Perencah Nasi Tomato Perencah Sambal Tumis Perencah Sayur Goreng Perencah Soto Perencah Sup (Powder) Perencah Tomyam Perencah Tomyam Kung Perencah TomYam Putih Perencah/ Perisa Masakan (Seasoning) Popia (Frozen) Preparation For Making Beverage, Botanical Beverage Mix Of Roselle Licorice & Snow Lotus Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 46 of 130

47 Prune Essence Pudding Pulut Cooking Rice Wine 12% V/V Puri Ketumbar/ Coriander Puree Puri Serai / Lemongrass Puree Ragi (Yeast) Rusip (Makanan Tradisi Sarawak) Sambal Sauce Seasoning Powder Serbuk Penaik/ Baking Powder Seri Kaya Sesame Sauce Sos Cili Sos Ikan/ Fish Sauce Sos Pasta Sos Plum Sos Tiram Sos Tomato Soy Pudding Soy Sauce Tauhu Teh (2 In 1, 3 In 1) Tempe Texture & Flavor Improver Seasoning Thousand Island Dressing Tom Yam Paste Tradisional Pati Ikan Haruan Tumisan Ayam Madu (Perencah) Vegetarian Fuchok Sohoon Vegetarian Oyster Flavoured Sauce Vitamin (For Food Supplement) Wain Masakan/ Cooking Wine Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 47 of 130

48 Yeast Yeast Extract (Inactive Yeast) Yeast For Animal Feeding Beverages, Spirits and Vinegar (Subject to an import/export license from the relevant authorities) Air Berkabonat (Bergas) dalam Botol Air Berkabonat (Bergas) dalam Tin Air Botol (Non-Aerated) Air Kotak -Apple Drink Air Kotak -Chrysanthemum Tea Air Kotak -Grape Drink Air Kotak -Lemon Barley Drink Air Kotak -Lemon Tea Air Kotak -Lychee Drink Air Kotak -Soya Bean Drink Air Kotak -Winter Melon Drink Air Mineral (TDS >300) Air Minuman Tenaga/ Energy Drink Air Tin (Non-Aerated) Ale Apple Cider Vinegar Apple Juice Drink (Not 100% Apple Juice) Armagnac Arrack Or Pineapple Spirit Balsamic Vinegar Beer Bitters Brandy Cane Vinegar Cider of Apple Cider of Pear Cocktail Wine Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 48 of 130

49 Coconut Palm Toddy Cognac Cuka Beras/ Rice Vinegar Cuka Hitam/ Black Vinegar Cuka/ Vinegar Dates Vinegar Dessert Wine Drinking Water/ Treated Water Energy Flavoured Drinks Flavoured UHT Milk-based Drink Fermented Wine (Other than originated from grape) Flavoured Drink With Added Vitamins Flavoured Grape Wine Geneva Gin /Vodka Grappa Isotonic Drinks Liqueur Malt Based Drinks Malt Vinegar Mead Medicated Rice Wine Minuman Berkultur Perry Pineaple Drink Pink Guava Drink Pisco Porter Ready To Drink Non-Aerated Beverage Rice Wine (Distilled) Rice Wine (Fermented Samsu) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 49 of 130

50 Rum Sake (Japanese Rice Wine) Samsu (Distilled) Shandy Singani Soju (Korean Rice Wine) Soya Bean Drink Sparkling Grape Juice Drink Sparkling Wine Stout Tomato Drink Juice Vermouth Vodka Whiskies White Vinegar Wine Of Fresh Red Grape Wine Of Fresh White Grape Wine Vinegar Prepared Animal Fodder (Subject to an import/export license from the relevant authorities) Complete Feed Suitable For Other Animals Eg Poultry, Swine, Prawns, Primates Etc Dog Or Cat Food, Put Up For Retail Sale Pet Premixes, Feed Supplements Or Feed Additives Tobacco & Manufactured Tobacco Substitutes (Subject to an import/export license from the relevant authorities) Ang Hoon Beedies Cheroot Chewing Tobacco Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 50 of 130

51 Cigar Rokok Kretek Rokok/ Cigarette Snuff (Tembakau) Tembakau/ Tobacco Mineral Products (Subject to an import/export license from the relevant authorities) Aluminous cement Butane Gas Cement Clinker Garam Bukit Garam Buluh Garam Halus Garam Kasar Gas Lighter Refill Gas Memasak Kapur Sireh Minyak Tanah (Kerosene) Pebble Stone Portland cement Quartz Sands Scentless Litter Sand Silica Sands Chemicals (Subject to an import/export license from the relevant authorities) Air Abu Soda/ Lye Water Ammonia in aqueous solution Anhydrous ammonia Argon Gas Battery Water (Air Bateri) Benzene Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 51 of 130

52 Boric acids Boron Gas Bromine Gas Butan-1-ol (n-butyl alcohol) Calcium carbonate: Carbon dioxide Carbon tetrachloride Chlorine Gas Chloroform (trichloromethane) Chlorosulphuric acid Chlorotrifluoromethane (CFC-13) Dichlorodifluoromethane (CFC-12) Dichlorofluoromethane (HCFC-21) Fluorine Gas Glycerol Hydrogen Chloride (hydrochloric acid) Hydrogen Gas Hypophosphoric acid Hypophosphoric acid (Food Grade) Iodine Gas Methanol (methyl alcohol) Monosodium Glutamate (MSG) Nitric acid Nitrogen Gas Oxygen Gas Phosphoric acid Phosphoric acid (Food Grade) Phosphorus Potassium carbonates Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) Selenium Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 52 of 130

53 Silicon Soda Bikarbonat/ Soda Bicarbonate Sodium hydrogencarbonate (sodium bicarbonate) Sodium hydroxide (caustic soda) Sulphonitric acids Sulphuric acid Tellurium Gas Titanium oxides Toluene Trichlorofluoromethane (CFC-11) Xylenes Zinc oxide Zinc peroxide Pharmaceutical Products (Subject to an import/export license from the relevant authorities) Ascorbic Acid (Vitamin C) Massage Oil 145 Mg Of Fenofibrate And 20 Mg Of Simvastatin; 145 Mg Of Fenofibrate And 40 Mg Of Simvastatin Acetylcysteine 200Mg Acetylcysteine 600Mg Aclidinium Bromide 400 Mcg Acnederm Foaming Wash Actal 10'S Actal Plus 120'S Adalimumab 40Mg/0.4Ml Alfuzosin Hydrochloride 10Mg Alirocumab Alucid Tablet 10'S Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 53 of 130

54 Amikacin Sulphate Amoxicillin Trihydrate Amoxycillin Trihydrate Mg Equivalent To Amoxycillin 500Mg Analgesic Balm Counterpain 15G Antazoline Hydrochloride 2.5Mg/5Ml Anti-Itch Cream Antiparasitic Antiseptic (Lotion/ Cream/ Liquid/ Ointment) Antiseptic For Treatment Of Skin Cuts And Wound Antiseptic for Veterinary Use (Lotion/ Cream/ Liquid/ Ointment) Antiseptic Wipes Antivirals For Systemic Use Aripiprazole 10Mg Aripiprazole 15Mg Ascorbic Acid (Vitamin C) Aspirin Astrapharm Chili Plaster Atorvastatin Calcium 10.34Mg Equivalent To 10Mg Of Atorvastatin Atorvastatin Calcium 20.68Mg Equivalent To 20Mg Of Atorvastatin Atorvastatin Calcium 41.36Mg Equivalent To 40Mg Of Atorvastatin Atorvastatin Calcium 82.72Mg Equivalent To 80Mg Of Atorvastatin Atorvastatin Calcium 86.8Mg Equivalent To Atorvastatin 80Mg Aximol 650 Caplet Azithromycin Dihydrate Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 54 of 130

55 Azithromycin Dihydrate Mg Equivalent To 500Mg Azithromycin Baby Diaper Rash Cream Balm Bandage Bandage (Impregnated Pharmaceutical Substance) Beclomethasone Dipropionate 100 µg And Formoterol Fumarate 6 µg Benzydamine Hcl 3Mg Bisacodyl 10Mg Bisoprolol Fumarate Bonjela 15G Bortezomib Bortezomib 3.5Mg Breacol Breathe Right 12'S Burnol Plus 10G Calamine Lotion Calcium Chloride Dihydrate 1.98G/L Calcium Chloride Dihydrate 4.41G/L Capecitabine 500Mg Capsule For Cough Carbocisteine (Methyl) 20Mg;1Ml Cephazolin Sodium * 1.048G Equivalent To Cephazolin 1Mg Cephazolin Sodium * 524Mg Equivalent To Cephazolin 500Mg Cetirizine Hcl Cetylpyridinium Chloride 0.1%W/W Chenking Pill Chin Choo Hou Tsao San Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 55 of 130

56 Chin Wan Hung Ching Yam Yuen Chlorhexidine Gluconate 0.05%W/V Ciprofloxacin Hydrochloride 17.5Mg/5Ml Ciprofloxacin Hydrochloride 3.49 Mg/Ml Equivalent To Ciprofloxacin 3Mg/Ml (0.3%W/V) Ciprofloxacin Lactate 30.8Mg/ 8Ml Equivalent To Ciprofloxacin 24Mg/8Ml (0.3% W/V) Clindamycin Phosphate 1% W/W Clopidogrel Bisulphate 97.86Mg Equivalent To 75Mg Of Clopidogrel Cls Cough Clear Cpi Powder Compound Watermelon (Sore Throat, Toothaches, Minor Burns And Cuts. Cool Inhaler Cooling Water Cooling Water 200Ml Corn Solution Cortal For Children Tablet 80Mg Cough Peppermint Plus Cough Relief Cough Syrup Counterpain 30G Cream For Mouth Ulcer Daratumumab 20Mg;1Ml Deep Heating Rub 35.4G Desloratadine 5Mg Desmopressin Acetate 67 Mcg (Equivalent To 60 Mcg Desmopressin Free Base) Desmopressin Acetate135 Mcg (Equivalent To 120 Mcg Desmopressin Free Base) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 56 of 130

57 Dexmedetomidine Hcl Dextrose Anhydrous 9.01 G/L Dialysis Solution Diclofenac Sodium 50Mg Dorzolamide Hcl 22.26Mg Of Equivalent To 20.00Mg Of Dorzolamide. Doxorubicin Hydrochloride 2Mg/1Ml Drapolene Cream 55G Duloxetine Hcl Duloxetine Hydrochloride 33.68Mg Equivalent To Duloxetine 30Mg Duloxetine Hydrochloride 67.36Mg Equivalent To Duloxetine 60Mg Duloxetine Hydrochloride 67.38Mg Equivalent To Duloxetine 60Mg Dyna-Tds Toothache Drops 2Ml Ear Nose And Throat Condition Endocrine Eno Epirubicin Hcl 10Mg Epirubicin Hcl 50Mg Equivalent To 100Mg Of Pemetrexed (As Pemetrexed Disodium) Equivalent To 3.6 Mg/Ml Equivalent To 500Mg Of Pemetrexed (As Pemetrexed Disodium) Equivalent To Quetiapine 200Mg Escitalopram Oxalate Mg Equivalent To Escitalopram 10Mg Escitalopram Oxalate 12.78Mg Escitalopram Oxalate Mg Equivalent To Escitalopram 20Mg Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 57 of 130

58 Esomeprazole Magnesium Mg Equivalent To 20Mg Esomeprazole Esomeprazole Magnesium Mg Equivalent To 40Mg Esomeprazole Etoricoxib 60Mg Etoricoxib 90Mg Eucalyptus Oil 28Ml Evolocumab Exemestane 25Mg Eye Drops Eye Lotion Fentanyl Citrate Mg Equivalent To 100Mcg Fentanyl Fentanyl Citrate Mg Equivalent To 200Mcg Fentanyl Fentanyl Citrate Mg Equivalent To 400Mcg Fentanyl First Aid Kits / Boxes Flu Cold Capsule Flu Cough Syrup Fluaway Capsule Fludarabine Phosphate 25Mg/Ml Flutamide 250Mg Fluticasone Propionate 0.5Mg/Ml Fomec'S Nanyang Traditional Herbs Formoterol Fumarate Dihydrate 12 Mcg Fungal Skin Infections (E.g. Ringworm, Athlete's Foot) Fusidic Acid 20.00Mg/1G Gemcitabine Hydrochloride 43.27Mg;Ml Equivalent To 38Mg/Ml Gemcitabine Base Gemifloxacin Mesylate Mg Genitourinary/Nephrology/Urology Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 58 of 130

59 Gentamicin Sulphate 3.616Mg/Ml Equivalent To Gentamicin 3Mg/Ml Gliclazide 60Mg Glucose Monohydrate 22G/L Glycopyrronium Bromide 63Mcg Equivalent To 50Mcg Glycopyrronium Granisetron Hydrochloride 3.36Mg/3Ml Equivalent To 3Mg/3Ml Granisetron Free Base Grazoprevir Hydrate 102.3Mg (Equivalent To Mg Grazoprevir) + Elbasvir 50Mg Gripewater Herbal Medicated Ointment Hormones, Contraceptives And Other Endocrine Medicines Hydrochlorothiazide 12.5Mg Hydrocortisone 1% W/W Hydrocortisone Acetate 10.00Mg/1G Hydrocortisone Hydrogen Succinate 127.6Mg Equivalent To Hydrocortisone Sodium Succinate 133.7Mg Equivalent To Hydrocortisone 100Mg Hydroxychloroquine Sulphate Imatinib Mesylate Mg Equivalent To 100 Mg Of Imatinib Imatinib Mesylate 119.5Mg Equivalent To 100Mg Imatinib (Alpha Form) Imatinib Mesylate 478Mg Equivalent To 400Mg Imatinib (Alpha Form) Imipenem Monohydrate 265Mg Equivalent To Imipenem 250Mg + Cilastatin Sodium 265Mg Equivalent To Cilastatin 250Mg Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 59 of 130

60 Imipenem Monohydrate 530Mg Equivalent To Imipenem 500Mg + Cilastatin Sodium 530Mg Equivalent To Cilastatin 500Mg Immunologicals Indacaterol Maleate 143Mcg Equivalent To 110Mcg Indacaterol Insulin, Rdna, 100 Iu/Ml (3.5Mg) (30% Soluble + 70% Isophane) Insulin, Rdna, 100 Iu/Ml (3.5Mg) Soluble Insulin, Rdna, 100Iu/Ml (3.5Mg) Isophane Intamol Tablet 2'S Irbesartan 150 Mg Irbesartan 150Mg Irbesartan 150Mg + Hydrochlorothiazide 12.5Mg Irbesartan 300 Mg Irbesartan 300Mg Irbesartan 300Mg + Hydrochlorothiazide 12.5Mg Irbesartan 300Mg + Hydrochlorothiazide 25Mg Iron (Iii) Hydroxide Sucrose Complex 2083Mg/5Ml Equivalent To 100Mg/5Ml Of Elemental Iron Iron(Iii)-Hydroxide Sucrose Complex Equivalent To Elemental Iron 20Mg/Ml Itching Relief Ointment (E.g. Mopiko) Kam Mao Qing Tablet Kapsul Sakit Gigi & Sakit Kepala Ketoprofen 30 Mg Krim Luka Aloe Vera Plus Krim Untuk Sakit Kulit Lactulose Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 60 of 130

61 Lactulose 667Mg/Ml Lamotrigine 50Mg Lansoprazole Latanaprost 0.05Mg/1Ml Latanaprost 0.05Mg/1Ml + Timolol Maleate 6.83Mg/1Ml Equivalent To 5.0Mg Og Timolol In 1Ml Laxative Pill Leucovorin Calcium Leung Pui Kee Pill Levetiracetam 250Mg Levocetirizine Dihydrochloride 5Mg Levofloxacin 1.5% W/V Levonorgestrel 1.5Mg Lidocaine Hydrochloride 0.33%W/W Lincomycin Hcl 654Mg Liniment Liquid Double Action Sachet Liquid Sachet Liraglutide 6Mg/Ml Losartan Potassium 100Mg Losartan Potassium 25Mg Losartan Potassium 50Mg Magnesium Chloride Hexahydrate 2.033G/L Magnesium Chloride Hexahydrate0.91G/L Managra F/C Tablet 100Mg Managra F/C Tablet 50Mg Massage Balm Medical Plaster Medicament Containing Vitamin Medicaments Containing Multivitamin & Minerals Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 61 of 130

62 Medicated Pastle Medicated Plaster Medicinal Powder 12'S Medicines Acting On Respiratory Tract Medon 500 Memantine Hydrochloride 10Mg Equivalent To Memantine 8.31Mg Memantine Hydrochloride 20 Mg Equivalent To 16.62Mg Memantine Meropenem Trihydrate Mg Equivalent To Meropenem 1000Mg Meropenem Trihydrate Mg Equivalent To Meropenem 500Mg Mesalazine 1200Mg Metformin 750Mg Metformin Hydrochloride 1000Mg + Alogliptin 17Mg Miconazole Nitrate 2% W/W Minoxidil 5%W/V Minyak Angin Minyak Angin Panas Minyak Kayu Putih Minyak Panas Minyak Ubat Minyak Ubat Urut Minyak Urut Gamat Plus Mirtazapine 30Mg Mirtazapine 45Mg Montelukast 10.4 Mg Equivalent To Montelukast 10Mg Montelukast Sodium Montelukast Sodium 10.4Mg Equivalent To 10Mg Montelukast Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 62 of 130

63 Montelukast Sodium 4.20Mg Equivalent To Montelukast 4Mg Montelukast Sodium 5.19Mg Equivalent To Montelukast 5Mg Mos'Q Cream Moxifloxacin Hydrochloride 5.4Mg/Ml Equivalent To Moxifloxacin 5Mg/Ml (0.5%W/V) Muscle Pain Relief (Lotion/ Cream/ Liquid/ Ointment) Muscle Relaxants(Peripherally Acting) And Cholinesterase Inhibitors Natural Cracked Heel Lotion Nausea And Stomach Ache Medication Nixoderm 5.34G Nose Cleaner Obstectric And Gynaecology Ofloxacin 0.3%W.V Ointment Balm For Relief Pain Bruise, Burn And Itch Olanzapine 10Mg Olanzapine 5.0Mg Olanzapine 5Mg Ondansetron Hcl 2.494Mg/Ml Dihydrate Equivalent To Ondansetron 2Mg/Ml Ophthalmological Preparations Ostesamin 500 (Medicaments) Oxycodone Hydrochloride 10Mg/Ml Oxytocics And Antioxytocics P.G.S Pei Pa Ko (Cough Syrup) Pain Relief Liquid Palonosetron Hydrochloride Panau Salap & Gatal-Gatal Kecil Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 63 of 130

64 Paracetamol (E.g. Panadol) Pastile (Medicated) Pembalut Lekat Pemetrexed Disodium 2.5 Hydrate Mg Pemetrexed Disodium 2.5 Hydrate Mg Pemetrexed Disodium Hemipentahydrate Mg Equivalent To Mg Of Pemetrexed. Pemetrexed Disodium Hemipentahydrate Mg Equivalent To Mg Of Pemetrexed. Phenytoin Sodium 250Mg/5Ml Piperacillin Sodium 2.085G Equivalent To 2.0G Piperacillin Piperacillin Sodium 4.17G Equivalent To 2.0G Piperacillin Potassium Chloride 2.982G/L Potassium Chloride 4.473G/L Potassium Chloride 5.964G/L Povidone-Iodine 10%W/V Povilin Kapsul Prednisolone 5 Mg Pregabalin 150Mg Pregabalin 50Mg Pregabalin 75Mg Pregabalin 75Mg Promethazine Hydrochloride 0.5Mg;1Ml Propofol 10Mg Psychotherapeutic Medicines Quetiapine Fumarate Mg Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 64 of 130

65 Raloxifene Hcl 60Mg Equivalent To Raloxifene Base 56Mg Ramucirumab 100Mg/10Ml Ramucirumab 500Mg/50Ml Recombinant Human Insulin Glargine 100 Iu/Ml Ringworm Lotion 15Ml Ritonavir 100 Mg Rivastigmine 18Mg Rivastigmine 9Mg Rivastigmine Hydrogen Tartrate 4.8Mg Equivalent To Rivastigmine 3Mg Rosuvastatin Calcium 10.40Mg Equivalent To Rosuvastatin 10Mg Rosuvastatin Calcium 20.80Mg Equivalent To Rosuvastatin 20Mg Rosuvastatin Calcium 5.20Mg Equivalent To Rosuvastatin 5Mg Salbutamol Sulphate Salbutamol Sulphate 0.6Mg/Ml Equivalent To Salbutamol 0.5Mg/Ml Salbutamol Sulphate 2.41Mg/5Ml Equivalent To Salbutamol 2Mg/5Ml Salicylic Acid Salicylic Acid 2%W/W Salicylic Acid 20%W/W Salicylic Acid 50%W/W Salmeterol Xinofoate Mg Equivalent To Salmeterol 25Mcg Fluticasone Propionate 0.125Mg Salmeterol Xinofoate Mg Equivalent To Salmeterol 25Mcg Fluticasone Propionate 0.25Mg Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 65 of 130

66 Salt Solution In Ampoules T.N: Isotonic Seawater Solution Sevoflurane 250Ml Silodosin 4Mg Simvastatin 10Mg Simvastatin 20Mg Simvastatin 40Mg Sirap Ubat Batuk Gamat & Madu Plus Sirap Ubat Batuk Untuk Kanak-Kanak Sirap Ubat Deman&Selsema Untuk Kanak Sitagliptin Phosphate Monohydrate Mg Equivalent To Sitagliptin 100Mg Sodium Ascorbate Sodium Bicarbonate 3.104G/L Sodium Bicarbonate 3.59 G/L Sodium Chloride 4.21G/L Sodium Chloride 6.18G/L Sodium Chloride 6.453G/L Solution Correcting Water,Electrolytes And Acid-Base Disturbances Specific Medicines For Neonatal Care [C] Stomach Ache Capsule Sugammadex 100Mg/Ml Surgical Tape (Impregnated Pharmaceutical Substance) Tacrolimus Tacrolimus Monohydrate 0.511Mg Equivalent To Tacrolimus 0.5Mg Base Tacrolimus Monohydrate 1.022Mg Equivalent To Tacrolimus 1Mg Base Tacrolimus Monohydrate 5.110Mg Equivalent To Tacrolimus 5Mg Base Tadalafil Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 66 of 130

67 Tafluprost 0.015Mg/Ml Tazobactam Sodium G Equivalent To 0.25G Tazobactam Tazobactam Sodium 536.6Mg Equivalent To 0.25G Tazobactam Tetryzoline Hcl (Tetrahydrozoline Hcl 2.5Mg/Ml) Tetryzoline Hydrochloride 2Mg/5Ml Tigecycline 50Mg/5Ml Timolol Maleate 6.8Mg/Ml Equivalent To 5.0 Mg Of Timolol Tiotropium Bromide Monohydrate 3.124Mcg + Olodaterol Hydrochloride 2.736Mcg Toothache Drop Topiramate Tramadol Hcl 37.5Mg + Paracetamol 325Mg Travel Care Travoprost 0.003% W/V Treat Nausea And Stomach Ache Trimetazidine Dihydrochloride 35Mg Uphamol 650Mg Uphamol Tablet 500Mg Valganciclovir Hydrochloride 496.3Mg Equivalent To Valganciclovir 450Mg Valsartan 160Mg Venlafaxine Hydrochloride Mg Equivalent To 150Mg Venlafaxine Venlafaxine Hydrochloride Mg Equivalent To 75Mg Venlafaxine Venlafaxine Hydrochloride Mg Equivalent To 37.5Mg Venlafaxine Veterinary Medicaments Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 67 of 130

68 Vitamins And Minerals White Soft Paraffin + Liquid Paraffin + Emulsifying Wax (Aqueous Cream) Wound Healing Solution Zoledronic Acid Monohydrate Fertilisers (Subject to an import/export license from the relevant authorities) Animal Origin Fertilizer Chemical Fertilisers Guano Potassium Chloride Fertilizer Potassium Sulphate Fertilizer Urea Fertilizer Coloring Matter (Subject to an import/export license from the relevant authorities) Chinese Ink Kapur Kasut/ Shoe White Nila Oil Pastels Colours Poster Colour Refill Ink Stardust Glitter For Artwork Water Colour White Board Marker Ink Paint & Varnish (Subject to an import/export license from the relevant authorities) Paint In Solvent Base Paint In Water Base Varnish In Solvent Base Varnish In Water Base Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 68 of 130

69 Sealant (Subject to an import/export license from the relevant authorities) Glazier Sealant Cosmetic Products & Perfume (Subject to an import/export license from the relevant authorities) Acne Prone Skin Clarifying Facial Tonic After Shave Cream/Foam Air Freshener Air Mawar Putih (For Perfume) Anti-Jerawat/ Anti Acne Baby Oil (For Skin) Baby Talc Powder Baby Shampoo/ Shower Bath Foam Beauty Cream Beauty Shear Bedak Sejuk Bedak Talkum Body Powder/ Talcum Body Scrub Clove Oil Preparation (For Medicinal Uses) Cologne/ Body Splash (For Perfume) Compact Powder Cracked Heel Cream Crystal Oil Dental Floss Deodorant Deodorant (Roll On/ Stick/ Spray) Deodoriser Esen/ Essence (Pelbagai Perisa) Essential Oil Eye Shadow Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 69 of 130

70 Eyebrow Pencil Eyeshadow Palette Face Mask Face Mask Whitening Source Derm-Revival Mask Face Moisturiser Face Powder Face/Eye Primer Flea Shampoo Foot Massage Gel Gamat Gel/ Lotion Gargle And Mouth Wash Gel Pengelupasan/ Peeling Gel Ginger Cream Grey Control (Hair Cream) Hair Color Conditioner Hair Conditioner Hair Cream Hair Die Powder Hair Dye Hair Essence Hair Gel Hair Henna Hair Mousse Hair Oil Hair Serum Hair Spray Hair Tonic Hair Treatment Cream Hair Water Gloss/ Gel Hand & Body Lotion Hygiene Foam Wash Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 70 of 130

71 Jelly Gel (For Skin) Kids Tootpaste Leave On Hair Mask Lens Solution Lip Balm Lip Gloss Lipstick Losyen/ Lotion Make Up Set Mascara Masker Mineral Powder Foundation Minyak Wangi/ Perfume Moisture Repair Serum Mouth Wash Nail Art Nail Henna Nail Polish Nail Polish Remover Nail Remover Contact Lense Solution Peeling Pack Pengetip Kuku/ Nail Clipper Pengilat Kuku Pet Toilet Preparations Eg Shampoos And Conditioners Pewangi Kereta (Car Perfume) Pewangi Rumah (Home Perfume) Pewarna Rambut Pore Pack Press Powder Prickly Heat Powder Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 71 of 130

72 Pure Petroleum Jelly Shaving/Foam Signs Eye Cream Signs Treatment Totality Sigs Transform Foundation Skin Energizing Face Scrub Skin Care Derm-Renewal Essence Skin Care Products -Make-Up Remover Skin Care Whitening Source Derm-Brightener Skin Moisturiser Scrub Skin Whitening Scrub Skrub Muka/ Facial Scrub Sun Block Lotion Syampu Badan/ Body Shampoo Syampu Rambut/ Hair Shampoo Toner Toning Cream Whitening Foam Toothpaste Smoker Ubat Gigi Herba/ Herbal Toothpaste Ubat Gigi/ Toothpaste UV Cream Wash Nail Whitening Serum False Eyelashes Wigs False Beards Soap, Wax, Polish & Similar Articles (Subject to an import/export license from the relevant authorities) Autosol Bar Soap Birthday Candles Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 72 of 130

73 Car Shampoo Car Wash & Wax Cloth Softener Dashboard Shine Deodorizing Dog Bath Wipes Detergent Disinfectant Soap Fabric Softener Fabric Softner Floor Cleaner Floor Detergent Floor Polish Furniture Polish Glass Polish Hand Sanitizer Hand Soap (Bar) Hand Soap (liquid) Home Multi Purpose Cleaner Leather & Tyre Shine Lilin Wangi/ Scented Candle Lilin/ Candle Medicated Soap Metal Polish Modeling Clay Peluntur/ Bleach Pencuci Muka/ Facial Cleanser Pencuci Pinggan Plastisin Sabun Badan( Bar) / Soap Sabun Basuh (Bar) Sabun Basuh (Cecair) Sabun Basuh (Serbuk) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 73 of 130

74 Sabun Basuh Pinggan/ Dish Soap Sabun Muka( Bar) Shoe Polish Soap Chips Toilet Bowl Cleaner Wax Wet Tissue Impregnated With Soap For Retail Sales Windscreen Cleaner Windshield Cleaner Glue (Subject to an import/export license from the relevant authorities) Gam Kasut/ Glue for shoes Gam Kertas / Glue Glue For Retail Sale PVC Glue Tire Foam (Tyre Sealant) Wood Glue Igniter, Matches & Explosive Products (Subject to an import/export license from the relevant authorities) Electric Gas Igniter Mancis Api / Matches Artificial Graphite & Activated Carbon (Subject to an import/export license from the relevant authorities) Activated Carbon Artificial Graphite Insecticides, Disinfectant and the like (Subject to an import/export license from the relevant authorities) Camphor Balls/ Ubat Gegat Disinfectant Spray Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 74 of 130

75 Farmfosate Herbicide Flea & Tick Treatment Flea Collar Herbicide Insect Killer Insect Repellent Patch For Babies Insecticide Mosquito Coil & Mats Natural Insect Repellent Spray Natural Insect Repellent Stick Miscellaneous Chemical Products (Subject to an import/export license from the relevant authorities) Chlorine Tablet Fever Patch Correction Fluid Correction Pen Correction Tape Easy Test Urine Pregnancy Test Cassette Lubricating Jelly (For Intercourse) Liquid Paper Radiator Coolant Scented / Deodorized Litter Sand (Pasir Kucing Wangi) Articles of Plastic (Subject to an import/export license from the relevant authorities) "S" Hook Of Plastic Apron of plastic Aquarium Fish Tank Of Plastic Art Plate Baby Feeding Bottles of plastic Baby Powder Box of plastic Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 75 of 130

76 Bakul plastik/ Basket of Plastic Baldi (Plastic)/ Pail of Plastic Bath Cap & Ball (Of Plastic) Bed Pans (Of Plastic) Beer Box/ Case Of Plastic Beer Mugs of Plastic Bekas Sabun (Plastic Soap Holder) Binder Clips Of Plastic Biodegradable Bowl Biodegradable Cup Biodegradable Food Container Biodegradable Plate Biodegradable Saucer Bird Bath Of Plastic Bolt & Nut Of Plastic Book Belt Of Plastic/ Pengikat Buku Book Cover Of Plastic Book Mark Of Plastic Bottle Travel Set Bowl Of Plastic Bowls / Feeders Of Plastics Boxes of Plastic Breastshells for breastfeeding Broom Hook (Plastic) Bucket of Plastic Cable Clip Cable Tie Candy Container - Of Plastic Cargo Protection Air Bags Of Plastic Cartoon Stationery Set Of Plastic Cellophane Holder Cellophane Tape Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 76 of 130

77 Chamber-Pots Of Plastic Chopstick Of Plastic Clear Holder/ Book Cling Film (For Food) of plastic Clip Of Plastic Cloth Hanger Of Plastic Clothes Clip (Of Plastic) Colander - Of Plastic Colour Pallet Combination Toothbrush Holder Compact Milk Powder Dispenser Container Of Plastic Cooking Rice Spoon -Of Plastic Cosmetic Spatula Disposable Cup of Plastic Disposable Plastic Food Container Disposable Raincoat Of Plastic DIY Sticky Back Document Case Of Plastic Doll Key Chain (Plastic) Door Cat Flap Of Plastic Drapes of Plastic Dulang Plastik/ Plastic Tray Dustbin (Of Plastic) Dustbin of Plastic Egg Beater Of Plastic Egg Cup of Plastic Egg Mold Of Plastic End Cap Of Plastic Face Sponge Fax Roll Feeding Bottle Of Plastic Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 77 of 130

78 Feminine Hygine Unit of Plastic Fender Pads Made Of Plastic File Of Plastic Fishing String More 1mm Flag Of Plastic Floor Covering Of Plastic (Linoleum), in roll Floor Covering Of Plastic, in tiles Floor Mat Of Plastic Flower Pot Of Plastic Food Storage Container of Plastic Fork of Plastic Frame of Plastic Fruit Bowl Of Plastic Funnels of Plastic Garbage Bag Gayung (Scoop) Gift Wrapper Of Plastic Glove Of Plastic Hamper Gift Plastic Wrapper Hand Expression Funnel Hot Water Bottles of Plastic I.D. Bracelet Of Plastic Ice Cube Tray Injection Nozzle Of Plastic Key Chain Of Plastic Kitchen Glove Of Plastic Kitchen Sponge of Plastic Knife Holder Of Plastic Knife Rests of Plastic Litter Scoop Of Plastic Litter Tray / Box Of Plastic Lunch Box Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 78 of 130

79 Magic Band (Plastic) Mangkuk Polisterin Matchbox of Plastic Memo Holder of Plastic Milk Container Money Box Of Plastic Mug Of Plastic Multi Purpose Tube Name Card Holder Name Tag Holder Nipple of plastic for baby feeding bottle Nipple Shields Passport / IC/ License Holder Cover Penapis Plastik Pengacau Air Pengaut Sampah (Dustpan) Penutup Sinki (Sink Stopper) Penyangkut Plak/ Hanger Plaque Penyepit / Tong (Of Plastic) Pet Cage Of Plastic Pet Carrier Of Plastic Pet Food Storage Container Of Plastics Pet Kennel Of Plastic Pet Pen / Run Of Plastic Pet Tag Of Plastic Pet Toys Of Plastics Pinggan Plastik/ Plastic Plate Pinggan Polisterin/ Polysterine Plate Piring Polisterin Plastic Artificial Nail Plastic Babies' Bibs Plastic Bag Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 79 of 130

80 Plastic Basin Plastic Bead Plastic Binding Comb Plastic Bolt Plastic Botol Spray Plastic Cabinet Plastic CD Container Plastic CD Holder Plastic Chopping Board Plastic Cloth Tape Plastic Clothes Rope Plastic Curtain Plastic Gratting Single Plastic Hanger Plastic Luggage Label Holder Plastic Mesh Plastic Rope Plastic Screw Plastic Table Cloth Plastic Toilet Rod Roller Plastic Tray Plastic Washer Plastik Aiskrim Plastik Sampah/ Plastic Garbage Bag Polibag Polystyrene Filler Protection Mats of Plastic Puff Box of Plastic Rak Cawan Rak Pinggan Rigid Polyurethane Sponge - Floral Sponge Rolling-pins of Plastic Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 80 of 130

81 Salad Bowl of Plastic Sauce Squeezer Senduk Plastik/ Plastic Scoop Sepit Baju (Of Plastic) Serviette rings of Plastic Shower Cap Singlet Plastic Bag Span Mandi/ Shower Sponge Spoon of Plastic Spray Bottle (Plastic) Spring File of Plastic Sticker Of Plastic Storage Jars of Plastic Straws Styrofoam Filler Beads Sudip Plastik/ Plastic Scoop Sugar Bowl of Plastic Surgical Tape (Not Impregnated Pharmaceutical Substance) Table Cover of Plastic Tank Of Plastic Plastics Aquarium Decorations/ Ornament Tape Dispenser Teapot Stands of Plastic Toilet Paper Holder of Plastic Toilet Pump Handle Toolbox of Plastic Toothpick Of Plastic Towel Hook of Plastic Towel Rail of Plastic Transparency Sheet Trophy of Plastic Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 81 of 130

82 Tudung Saji/ Food Cover Urinals (Portable Type Of Plastic) Vivarium Of Plastic Vivarium Ornament Of Plastic Voucher Arch File Of Plastic Wall Covering Of Plastic Wall Sticker Of Plastic Water Jug Of Plastic Watering Cans of Plastic Articles of Rubber (Subject to an import/export license from the relevant authorities) Balloons Bath Mats of Rubber Book Belt Of Rubber Corks of Rubber Cushion of Rubber Divers' Suits Door Stop of Rubber Eraser Gasket Of Rubber Glove Of Rubber Hot Water Bottle Of Rubber Inflatable Of Rubber Inner Tube (Motorcar, Lorry & Buses) Inner Tube (Motorcycle) Inner Tube for Bicycle Kitchen Glove Of Rubber Mudflaps of Rubber New Pneumatic Bicycle Tyre New Pneumatic Bus Tyre New Pneumatic Heavy Vehicle Tyre New Pneumatic Motorcar Tyre Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 82 of 130

83 New Pneumatic Motorcycle Tyre Pengelap Tingkap (Window Wiper) Pet Toys Of Rubber Pillow of Rubber Rubber Band Rubber Feet for Furniture Leg Rubber Headed Hammer Rubber Hose Rubber Surgical Glove Rubber Teat For Feeding Bottles Seals Of Rubber Sink Plugs of Rubber Sink Plunger of Rubber Stoppers of Rubber Table Mats of Rubber Table Pad Transmission Belt Of Rubber Valves of Rubber Washer Of Rubber Articles of Leather (Subject to an import/export license from the relevant authorities) Cowhide Glove Industrial Safety Belts Of Leather Mats Of Leather Pet Tag Of Leather Protective Work Gloves Shoe Laces Of Leather Sports Glove of Leather Tali Pinggang (Leather Belt) Bags & Cases (Subject to an import/export license from the relevant authorities) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 83 of 130

84 Booster Cable Clear Bag Handbag Luggage Pencil Bag Pencil Box Pencil Case Pouch Bag Travel Bag Saddlery & Harness for Animal (Subject to an import/export license from the relevant authorities) Dog Coats Dog Harness Dog Lead Non Flea Pet Collar Pet Clothing Accessories Saddlery And Harness Of Any Materials For Any Animals Eg Traces, Knee Pads, Muzzles, Saddle Cloths, Saddle Bags, Leashes Etc Wood & Articles of Wood (Subject to an import/export license from the relevant authorities) Alas Periuk Kayu/ Pot Stand of Wood Arang Kayu (Charcoal) Bamboo Scratcher Battenboard Beaded Wood, not assembled Beer Box/ Case Of Wood Beveled Wood, not assembled Blockboard Bobbin of Wood Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 84 of 130

85 Box Pallets of Wood Cable Drums of Wood Cages of Wood Candy Sticks of Wood Cases for Jewellery of Wood Casks / Barrels of Wood Chamfered Wood, not assembled Chipwood Chopping Block Of Wood Chopping Board of Wood Chopstick Of Wood Cloth Hanger Of Wood Clothes Hanger of Wood Cooking Rice Spoon -Of Wood Core veneer Crates of Wood Cup of Wood Cutlery Cases of Wood Cutlery of Wood Cutting Board of Wood Densified Wood Door of Wood Door Skin Dowelling in Length Face veneer sheets Flitches of Wood Fork of Wood Fruit Bowl Of Wood Fuel Wood Hardboard density fibreboard (HDF) Hen-coops of Wood Ice Cream Spoon of Wood Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 85 of 130

86 Ice Cream Sticks of Wood Inlaid Wood Ironing Board of Wood Jars of Wood Knife Holder Of Wood Laminated Panel Laminated Veneer Lumber (LVL) Laminboard Lidi Sate Load Board of Wood Match Splints of Wood Medium density fibreboard (MDF) Mirror Frame of Wood Money Box Of Wood Mortal and Pestle of Wood Moulded, Moulding, Beading Wood, not assembled Napkin Ring of Wood Nutcrackers of Wood Oriented Strand Board Overlaid Plywood Packing Cases, Boxes of Wood Pallet Colar of Wood Pallets of Wood Parquet Flooring Panel, assembled Particle Board Photographs Frame of Wood Platter and Serving-Dishes of Wood Plywood Plywood Strip Panel Pointed Stakes, Pickets and Piles not Sawn Lengthwise Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 86 of 130

87 Rabbit-hutches of Wood Railway Sleepers of Wood Rebated Wood, not assembled Reels of Wood Road Sign of Wood Rolling Pins of Wood Rounded Wood Saucers of Wood Sawdust Senduk Kayu/ Wood Ladle Shingles and Shakes Shoe Lasts of Wood Shoe Tree of Wood Signboard of Wood Small Animal Hutch Of Wood Small Pet Bedding Sawdust Softboard fibreboard Spices boxes of Wood Spool of Wood Spoon of Wood Statuettes and Ornamental of Wood Strip and friezes for parquet flooring, not assembled Wooden Aquarium Decorations/ Ornament Tongued and Grooved Wood, not assembled Toothpicks (Pencungkil Gigi) Trophy of Wood Tubs of Wood V-Jointed Wood, not assembled Vats of Wood Veneered Panel Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 87 of 130

88 Vivarium Ornament Of Wood Window Frame of Wood Wood Baulks / Hewn Logs Wood Briquettes Wood Charcoal Wood Charcoal of Bamboo Wood Charcoal of Coconut Wood Flour Wood in Chips or Particles Wood Logs Wood Marquety Wood Panel and Cellular Wood Panel Wood Pellets Wood Sawn Heavy Hardwood Wood Sawn Lengthwise Wood Sawn Lengthwise, end-jointed Wood Sawn Lengthwise, planed Wood Sawn Lengthwise, sanded Wood Sawn Light Hardwood Wood Sawn Medium Hardwood Wood Sawn Sliced or Peeled Wood Waste & Scrap Wood Wool Wooden Blinds Wooden Cutlery Rack Wooden Frame for Painting Wooden Hammer/ Mallet Wooden Handles Wooden Lattice Wooden Sticks, Roughly Trimmed Cork (Subject to an import/export license from the relevant authorities) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 88 of 130

89 Agglomerated Cork Corks Of Natural Cork Stoppers Of Natural Cork Articels of Bamboo & Rattan (Subject to an import/export license from the relevant authorities) Articles of Loofah Basketwork Of Bamboo Basketwork Of Rattan Envelopes for bottles Of Bamboo Envelopes for bottles Of Rattan Mat of Bamboo Mat of Rattan Suitcases Of Bamboo Suitcases Of Rattan Travelling bags Of Bamboo Travelling bags Of Rattan Wood Pulp & Waste of Paper (Subject to an import/export license from the relevant authorities) Chemical wood pulp Cotton linters pulp Mechanical wood pulp Unbleach wood pulp Waste And Scrap Of Paper Waste And Scrap Of Paperboard Paper & Articles of Paper (Subject to an import/export license from the relevant authorities) A4 Color Paper 70-80Gsm A4 Colour Binding Set A4 Paper 70-80Gsm Address Book Festivals Money Packet of Paper Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 89 of 130

90 Bill Book Book Cover Of Paper Book Mark Of Paper Bowl Of Paper Boxes of Paper Carbon Paper Card Case Of Paper Card Holder Of Paper Case Of Paper Cash Book Cawan Kertas/ Paper Cup Cigarette Paper Colored Sugar Paper Colour Flint Paper Corrugated Paper & Paperboard Crepe Paper & Paperboard Desk Tray Of Paper Diary Disposable Litter Box From Recycled Paper Disposable Paper Food Container Document Case Of Paper Embossed Paper & Paperboard Envelopes Examination Pad Exercise Book Facial Absorbant Fancy Paper Fancy Paper Bag File Of Paper Filter Paper Fluorescents Paper Folder Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 90 of 130

91 Gift Boxes of Paper Greaseproof Papers Hard Cover Book/ Note Book Home Workbook Invoice Book Kertas Minyak/ Oil Paper Kraft Paper & Paperboard Memo Pad Newsprint Paper Note Book Organiser Book Paper Hand Fan Paper Handkerchiefs Paper Plate Paper Spool/ Bobbin Paper towels Photo Album Photo Book Phrase Book Pocket Tissue Price Sticker Printed Label Punch Card Receipt Book Self-Copy Paper Serviettes of Paper Silicone Paper (Round, Oval) Stencil Carbon Paper Sticky Note Pad Stock Card String Envelope Table Mat Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 91 of 130

92 Tablecloths of Paper Test Pad Tissue Tissue Roll Toilet paper Tracing Paper Vegetable Parchment Voucher Voucher Arch File Of Paper Wallpaper Printed Materials (Subject to an import/export license from the relevant authorities) Aquarium Printed Background Poster Beginner's English Book Beginner's Maths Book Buku Panduan Pelancong/ Tour Guide Book Buku Rujukan/ Reference Book Buku Teks Sekolah/ IPT (Textbooks) Calendars Of Copper Calendars Of Nickel Calendars Of Plastic/ Paper Or Paperboard/ Glass/ Wood/ Aluminium Children Color & Sticker Book Children Colouring Books Children Drawing Books Children Picture Book Children Stickers Book Comic Books Commercial Catalogue Cultural Journal Cultural Periodicals Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 92 of 130

93 Dictionary Directory Books Drawing Block/ Books (Other Than For Children) Educational Journal Educational Periodicals Encyclopaedia Exercise Book Fiction Book (Novel/ Anthology, Etc.) Flash Cards Foolscap Book Graphic Art Historical Journal Historical Periodicals Magazine/ Majalah Map Book Music Book- Exercise Music Reference Book Newspaper/ Surat Khabar Non Fiction Book (E.g. Motivation/ Recipes/ Religious Book, Etc.) Poster (Trade Advertising) Poster/ Chart Price Sticker Printed Calendar Printed Fancy Card Printed Greetings Card Printed Label Printed Postcard Science Practical Book/ Buku Amali Sains Scientific Journal Scientific Periodicals Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 93 of 130

94 Shorthand Book/ Buku Trengkas Sticky Notes Story Book Technical Journal Technical Periodicals Unused Postage Stamps Unused Revenue Stamps Vivarium Printed Background Poster World Globe Textiles & Textile Articles (Subject to an import/export license from the relevant authorities) Ankle bands (Knitted or Crocheted) Athletic Supporters Babies' Garments Babies' Garments (Knitted or Crocheted) Babies' Mittens & Bootees Babies' Socks Of Textile (Knitted or Crocheted) Babies' Woven Clothing Bath Cap & Ball (Of Textile) Bedlinen Bedspreads Blanket Blazer For Men Of Woven Fabric Bleached Woven Fabrics Of Silk Waste Bleached Woven Fabrics Of Silk Book Belt Of Textile Bow Ties Bow Ties (Knitted or Crocheted) Boys Shirt Of Woven Fabric Brassieres (Bra)/ Baju Dalam Car Seat Organizer Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 94 of 130

95 Cardigans of Cotton (Knitted or Crocheted) Cardigans of Wool (Knitted or Crocheted) Cartoon Stationery Set Of Textile Cleaning Cloth Clothes Rope Coconut Thread Ball (Pet Toys) Corsets Cotton Balls Cotton Glove (Knitted or Crocheted) Cotton Twine Cotton Wool Curtains Divers' Glove Of Textile (Knitted or Crocheted) Dust Mask Electric Blanket Face Mask Face Towel Facial Cotton Flag Of Textiles Floor Mat Of Textile Girdle Gloves of woven materials Hair Bands Handkerchiefs/ Sapu Tangan Head Bands Jacket For Men Of Woven Fabric Jerseys of Cotton (Knitted or Crocheted) Jerseys of Wool (Knitted or Crocheted) Kitchen Gloves Kitchen Towel Knee bands (Knitted or Crocheted) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 95 of 130

96 Laundry Net Life-jackets Men Jacket Men Shirt Of Woven Fabric Men Trousers Of Woven Fabric Men's Bathrobes Men's Nightshirts Men's Pyjamas Men's Underpants and Brief Men/ Boys Cloaks Men/ Boys Overcoats Men/ Boys Raincoats Men/ Boys Singlets Knitted or Crocheted of Cotton Men/ Boys T-Shirts Knitted or Crocheted of Cotton Men/ Boys Vests Knitted or Crocheted of Cotton Mosquito Net Mufflers Mufflers (Knitted or Crocheted) Neck Ties/ Tali Leher Non Woven Floor Covering for Motor Vehicles Nylon String (Retail Sale) Pants For Men Panty hose (Knitted or Crocheted) Penapis Kain/ Cloth Filter Pet Carrier Of Non Woven Textile Pet Kennel Of Non Woven Textile Pillowcase Protective Suit Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 96 of 130

97 Protective Work Gloves Pullovers of Cotton (Knitted or Crocheted) Pullovers of Wool (Knitted or Crocheted) Raincoat Of Textiles For Men Raincoat Of Textiles For Women Raw Silk (Not Thrown) Rubberised Adhesive Tape Rubberised Micropore Tape Rubberised Waistband (Getah Seluar) Sack and Bag (for packing goods) Scarves Sewing Thread Of Cotton For Retail Sale Sewing Thread Of Polyester Put Up For Retail Sale Shawl/ Scarves (Knitted or Crocheted) Shawls Shoe Lace Silk Waste Silk Yarn (Not For Retail Sale) Silk Yarn & Yarn Spun (For Retail Sale) Silk-Worm Cocoons Suitable For Reeling Small Animal Hutch Cover Of Textile Socks/ Stockings Of Knitted or Crocheted Suits For Men Of Woven Fabric Suspenders Swimwear Swimwear (Knitted or Crocheted) Table Linen Tali (Nylon) Tali Leher (Knitted or Crocheted) Toilet Linen Towel Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 97 of 130

98 Track suits (Knitted or Crocheted) Tracksuit Treasury Tags (Tali Hijau) Tufted Floor Mat for Motor Vehicles Tufted Flooring Carpet for Motor Vehicles Unbleached Woven Fabrics Of Silk Waste Unbleached Woven Fabrics Of Silk Veils (Knitted or Crocheted) Women Blazer Of Woven Fabric Women Blouse Of Woven Fabric Women Dress Of Woven Fabric Women Jacket Women Nightdress Women Panties & Brief Women Petticoat Women Pyjamas Women Shirt Of Woven Fabric Women Singlet Women Skirt Of Woven Fabric Women Suits Of Woven Fabric Women/ Girls Cloaks Women/ Girls Overcoats Women/ Girls Raincoats Women/ Girls Singlets Knitted or Crocheted of Cotton Women/ Girls T-Shirts Knitted or Crocheted of Cotton Women/ Girls Vests Knitted or Crocheted of Cotton Woven Fabric Of Carded Wool Woven Fabric Of Combed Wool Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 98 of 130

99 Woven Fabric printed by Traditional Batik Process, of Cotton Woven Fabric printed by Traditional Batik Process, of Silk Wrist bands (Knitted or Crocheted) Yarn of Jute Yarn Of Wool, Not Put Up For Retail Sale Yarn Of Wool, Put Up For Retail Sale Footwear (Subject to an import/export license from the relevant authorities) Bowling Shoes Leather Shoes Riding Boots Shoes Slippers/ Sandals Clogs Wet Market Boot Headgear (Subject to an import/export license from the relevant authorities) Cap (Topi) Helmet For Motorcyclists Safety Headgear Sports Headgear Umbrella & Walking-stick (Subject to an import/export license from the relevant authorities) Garden Umbrellas Umbrella Walking-stick Walking-stick Umbrellas Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 99 of 130

100 Artificial Flower (Subject to an import/export license from the relevant authorities) Artificial Flower of Any Materials Stone Products (Subject to an import/export license from the relevant authorities) Abrasive Fiber Disc Building Blocks & Bricks Marble Tiles Ceramic Products (Subject to an import/export license from the relevant authorities) Bowl Of Ceramic Bowls / Feeders Of Ceramic Cawan Seramik/ Cup of Ceramic Ceramic Brick (Bata Seramik) Ceramic Plate/ Pinggan Seramik Flower Pot Of Ceramic Fruit Bowl Of Ceramic Kitchenware of China Kitchenware of Porcelain Knife Holder Of Ceramic Money Box Of Ceramic Mug Of Ceramic Pasu Bunga/ Flower Pots Periuk Seramik Pinggan Seramik Statuettes and Ornamental of Ceramic Tableware of China Tableware of Porcelain Water Jug Of Ceramic Glass & Glassware (Subject to an import/export license from the relevant authorities) Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 100 of 130

101 Cermin/ Mirror Crystal Ball Glass Aquarium Fish Tank Glass Bakeware Glass Bowl Glass Cake Stands Glass Candy Container Glass Container Glass Cup (Cawan Kaca) Glass Feeding Bottle Glass Fruit Bowl Glass Knife Holder Glass Mirror Glass Mug Glass Pan (Periuk Kaca) Glass Pans Glass Paper Weight Glass Plate (Pinggan Kaca) Glass Pot (Pasu Kaca) Glass Spoon (Sudu Kaca) Glass Straw Glass Tray Glass Trophies Glass Trophy Glass Tumbler Glass Vivarium Glass Water Jug Mini Mirror Rear View Mirror for Vehicles Articles of Goldsmith's (Subject to an import/export license from the relevant authorities) Gold Brooches Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 101 of 130

102 Gold Medalions Gold Necklace Gold Ring Imitation Jewellery Jewellery of Precious Metal Platinum Bangles Platinum Cuff-links Platinum Jewel Cases Platinum Ring Platinum Tie-pins & Clips Silver Cigarette Cases Silver Ear-rings Silver Rings Silver Tableware Articles of Iron or Steel (Subject to an import/export license from the relevant authorities) Alloy Steel Bars & Rods (Mill Certificate Required) 72.27/ Alloy Steel Plate (Mill Certificate Required) 72.25/ Alloy Steel Wire (Mill Certificate Required) Non-Alloy Steel Bars & Rods (Mill Certificate 72.13/ 72.14/ Required) / 72.09/ Non-Alloy Steel Plate (Mill Certificate Required) 72.10/ 72.11/ Non-Alloy Steel Wire (Mill Certificate Required) Stainless Steel Bars & Rods(Mill Certificate Required) 72.21/ Stainless Steel Plate (Mill Certificate Required) 72.19/ Stainless Steel Wire (Mill Certificate Required) "S" Hook Of Steel All Purpose Tongs Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 102 of 130

103 Black Screws of Iron or Steel Block Mould Of Steel Bolt & Nut of Iron or Steel Bowls / Feeders Of Steel Buffet Dish of Stainless Steel Chipboard Screw of Iron or Steel Colander - Of Stainless Steel Colour Pins Concrete Nails Cooking Rice Spoon -Of Stainless Steel Egg Beater Of Stainless Steel Egg Mold Of Stainless Steel Flat Head Screw of Iron or Steel Flexible Frame Hanger Fruit Bowl Of Stainless Steel Hanger Plate Hose Joint Kettle (Cerek) Key Chain Of Iron or Steel Key Tag Knitting Needle Map Pin Mug Of Stainless Steel Needle Round Compact Needle Thread Set Oval Tray Parrot Playstand Of Steel Pet Cage Of Steel Wire Pet Carrier Of Steel Wire Pet Food Storage Container Of Steel Pet Kennel Of Steel Wire Pet Pen / Run Of Steel Wire Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 103 of 130

104 Pot Scourer (Penggosok Periuk) Poultry Cages of Iron or Steel Wire Safety Pins Sewing Needle Stainless Steel Bakeware Stainless Steel Basin Stainless Steel Bins Stainless Steel Cake Stands Stainless Steel Dish Rack Stainless Steel Dishwasher Rack Stainless Steel Flask Stainless Steel Pans Stainless Steel Pans Stainless Steel Sieve Stainless Steel Straw Stainless Steel Tea Pot Stainless Steel Tray Stainless Steel Wok Steel Cup (Cawan Besi) Steel Ladle (Senduk Besi) Steel Nails Steel Plate (Pinggan Besi) Steel Spatula (Sudip Besi) Thumbtacks Washers of Iron or Steel Articles of Copper (Subject to an import/export license from the relevant authorities) Bolt & Nut Of Copper Brass Screw Hook Household Articles of Copper Sanitary Ware of Copper Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 104 of 130

105 Articles of Aluminium (Subject to an import/export license from the relevant authorities) Aluminium Cup Aluminium Doors & Windows Aluminium Foil Aluminium Pipe Fittings Aluminium Structures Aluminium Tubes & Pipes Aluminium Wire Egg Mold Of Aluminum Household Articles of Aluminum Sanitary Ware of Aluminum Articles of Pewter (Tin) (Subject to an import/export license from the relevant authorities) Pewter Cigaratte Cases/Boxes Pewter Householdware Pewter Ornamental Tools & Articles of Base Metal (Subject to an import/export license from the relevant authorities) 1 System Razor Adjustable Spanner Allen Key Set Ashtray of Base Metal Band Saw Blades/ Endless Saw Blades Barber Scissors Bill Hooks Black Nail Bottle/ Can Opener Cangkul/ Hoe Chain Saw Blades Circular Saw Blade (with teeth) Cuticle Knife Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 105 of 130

106 Cutlery of Base Metal Cutter Cutter Blade Cutter Knives Cutter Pencil Knife Cutter Refill Diamond Wheel Disposable Shaver/Razor Dog Nail Clipper Driller Tip Drilling Bits Egg Beater (Pemukul Telur) Eyebrow Razor Eyebrow Scissor Eyelash Curler Fishing Bating Needles Flick Knives Food Chopper of Base Metal Foot File Fork & Spoon of Base Metal Fur Deshedding Tool - Stainless Steel Grater of Base Metal Hacksaw Blade Hammer Handsaw Ice-Cream Scoop Kapak (Axe) Manicure Set Mattocks Nail Trimmer One-Handed Pruners Pedicure Tools Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 106 of 130

107 Peeler Pembuang Sisik Ikan Pencakar (Rake) Pet Hair Clipper Kit (Non Electrical) Picks Pipe Cutter Pliers Scissor Scissors Tailor Screwdriver Secateurs Serrated Knives Sharpener Shaver Blade Shovel Spade (Penyodok) Straight Saw Blades Straight Toothless Stone Cutting Saw Blades Table Knives Toothless Cutting Discs Triple Blade Disposable Tweezer Two-Handed Pruners Miscellaneous Articles of Base Metal (Subject to an import/export license from the relevant authorities) Absorbent Hook Aluminium Latch Bell of Base Metal Binder Clips of Base Metal Brass Padlock Buckles for Clothing Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 107 of 130

108 Cupboard Hook Door Chain Door Hooks/ Penyangkut Pintu Door Lock File Tags of Base Metal Gong of Base Metal Guard Bolt Hinges/ Engsel Hook (Assorted) Hooks for Clothing Letter Clips Paper Clips Paper Fasteners of Base Metal Picture Frame of Base Metal Reinforced Safe Of Base Metal Sign-plates of Base Metal Spring Lever Trophy of Base Metal Wall Hook Machinery, Mechanical Appliances & Parts Thereof (Subject to an import/export license from the relevant authorities) Agricultural Spray Gun Air Filter For Motor Vehicles Air Humidifier Air Purifier Air-Conditioning 1.0 hp Air-Conditioning 1.5 hp Air-Conditioning 2.0 hp Air-Conditioning 2.5 hp Air-Conditioning exceeding 2.5 hp Baby Scale Barcode readers Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 108 of 130

109 Beverage Cooler Bicycle Pump Box Fan Breast Pump (Manual) Bulldozer Carburettor For Engines Ceiling Fan 3 blades Ceiling Fan 4 blades Ceiling Fan 5 blades Ceiling Fan exceeding 5 blades Clothes Dryer Clothes Dryer Cold Water Dispenser Computer Joystick Computer Keyboard Computer Mouse Digital Copier Digital Weighing Scale Dish Washing Machine Dot Matrix Printers Dry Cleaning Machine Electric Hoist Winch Electronic Calculator Evaporative Air Cooler Excavator Exhaust Fan Facsimile Machines Fire Extinguisher Fork-lift trucks Freezer Fridge Gas Regulators Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 109 of 130

110 Hand Pellet trucks Hand-Operated Insecticide Sprayers Household Sewing Machine Household Washing Machine Inkjet Printers Kitchen Scale Laptops Laser Printers Laundry-type Washing Machine Notebooks Oil Filter For Motor Vehicles Pencil Sharpening Machine Personal Computer Personal Weighing Scale Photocopier Plastic Film Sealer Pocket Size Calculator Portable Electrical Hole Puncher Portable Sprayers Refrigerator Scraper Sewing Machine Needles Shovel Loader Standing Fan Storage Unit For Computer Table Fan Vacuum Pump Wall Fan Washing Machine Washing Machine With Built-in Dryer Water Chiller Water Filter Dispenser Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 110 of 130

111 Water Purifier Water Taps Workshop Jack Electrical Appliances (Subject to an import/export license from the relevant authorities) Adaptor Cable Air Fryer Aircond Remote Control Alkaline Battery (eg. AA, AAA, 9V, etc) Alternator For Motor Vehicles Engine Amplifier Audio Cable Autogate Remote Control Automatic Spray Air Freshener Battery Cable Battery Charger Bluray Player Bread Maker Burglar Alarm Cable Connector Cable Television Decoder Remote Control Car Battery (Lead Acid Battery) Car Charger Kit Car Stereo Receiver (Car Radio) CD Player Circuit Breaker 16A Co-axial Cable Coffee Maker Compact Disc Computer Adaptor Computer Hard Disk Cordless Earphone Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 111 of 130

112 Cordless Headphone Cordless Telephone Set Crepe Maker Cupcake Maker Digital Camera Digital Photo Frame Door Window Entry Alarm Doughnut Maker DSLR Camera DVD Player DVD Remote Control DVD-R Disc DVD-RW Disc Earphone Electric Door Chime/Bell Electric Fly Swatter Racket Electric Fly Trap Electric Hair Curler Electric Hot Plate Electric Iron Electric Kettle Electric Oven Electric Tooth Brushes Electrical Cable Electrical Connector Electrical Fuse Electrical Hair Dryers Electrical Horns Electrical Junction Box Electrical Plug Electrical Relay Electrical Shaver Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 112 of 130

113 Electrical Sirens Electrical Socket Electrical Switch Electronic Bell External HDD External SSD Fibre Optic Cable Filament Bulb Fire Alarm Flashlight Bulb Flashlight/ LED Torchlight Fluorescent Tube Food Steamers Generator Set (Output not exceeding 75 kva, petrol) Gang Flush Switch GPS Devices Griller & Roaster Oven Hand Dryer Handheld Wireless Microphone & Speaker Handphone Headphone Home Diffuser Household Blender Household Floor Polisher Household Food Grinder Household Food Processor Household Hand Mixer Household Juice Extractor Household Mixer Household Water Heater Immersion Heater Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 113 of 130

114 Induction Cooker Large Display Panel LCD Display Monitor LED Bulb LED Monitor Line Telephone Set Lithium Battery Lithium-ion Battery for Handphones Lithium-ion Battery for Laptops Loudspeaker Microphone Microwave Oven Mobile Phone Modem Monitor (For Computer) MP3 Player Multi-functional Breakfast Maker Pendrive Pet Hair Clipper Kit (Electrical) Pocket Lamp Pocketsize Radio Popcorn Cooker Portable Emergency Light LED Portable Radio Rice Cooker Router Sandwich Maker Satelite Phone Set Top Box Smartcard Smoke Alarm Sparking Plugs For Motor Vehicles Engine Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 114 of 130

115 Speaker Steam Iron Tea Maker Telephone Answering Machine Television Television Camera Thumbdrive Toaster TV Aerial TV Remote Control Tweeter Vacuum Cleaner VCD Player VCD Remote Control Video Camera Video Camera Recorder Video Projector Waffle Maker Web Camera Windscreen Wiper Wireless Broadband Wireless Speaker Woofer Vehicles (Subject to an import/export license from the relevant authorities) Adult Bicycle Airport Bus All Terrain Vehicle (ATV) Ambulance Armoured Cargo Vehicle Baby Stroller Bus Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 115 of 130

116 Caravan CBU Dumper Truck Cement Tanker Cesspool Emptiers Lorry Children Bicycle Children Tricycle Coaster (Bus) Concrete-mixer Lorries Crane Lorries Double Cab Pick up Truck CBU Electric Bicycle CBU Electric Bus Electric Motorcycle CBU Electric Self Balancing Cycle CBU Electrical Wheelchair Exhibition Trailer Fire Fighting Vehicles Food Cart Garbage Collection Lorry Hand Trolley Lorry, Diesel CBU Lorry, Petrol 1 Tonne CBU Minibus Mobile Bank Mobile Breakdown Lorries Mobile Clinics Mobile Drilling Derricks Mobile Kitchen Mobile Laboratory Mobile Office Mobile Shop Mobile Showroom Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 116 of 130

117 Mobile Truck Service Mobile Vege Shop Mobile Workshop Van Mopeds less than 50cc CBU Motocar Hatchback CBU Motocar Sedan CBU Motocross motorcycles 250cc not exceeeding 500 CBU Motocross motorcycles 500cc not exceeeding 800 CBU Motocross motorcycles 50cc not exceeeding 250 CBU Motorcycle exceeding 150cc but not exceeding 200cc CBU Motorcycle exceeding 200cc but not exceeding 250cc CBU Motorcycle exceeding 250cc but not exceeding 500cc CBU Motorcycle exceeding 500cc but not exceeding 800cc CBU Motorcycle exceeding 50cc but not exceeding 150cc CBU Motorcycle exceeding 800cc CBU Motorcycle less than 50cc CBU Motorhome Motorised Carrier For OKU Multipurpose Vehicle (MPV) CBU Outside Broadcast Van Passenger Van (Less Than 10 Persons Including Driver) Passenger Van (More Than 10 Persons Including Driver) Pocket Motorcycle less than 50cc CBU Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 117 of 130

118 Quadricycle Racing Bicycle Refrigerated Lorry Shopping Trolley Side-car For Motorcycle Sparepart for Bicycle Sparepart for Bus Sparepart for Lorries Sparepart for Motorcar Sparepart for Motorcycle Sport Cars Sport Utility Vehicle (SUV) CBU Spraying Lorries Street Cleaning Vehicles Tandem Bicycle Tanker Trailer Tanker Truck Tote Van for Racecourses Trailer Van For Transport Of Goods Wheel Stall Wheelbarrows Wheelchair Aircraft & Spacecraft (Subject to an import/export license from the relevant authorities) Aeroplane Barges Cargo Ships Cruise Ships Ferry Boat Glider Hang Glider Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 118 of 130

119 Helicopter Hot Air Ballons Parachute Paraglider Tanker Vessel Ships & Boats (Subject to an import/export license from the relevant authorities) Canoe Motorboats Sailboats Yatch Instruments (Subject to an import/export license from the relevant authorities) Astronomical Telescopes Binocular Callipers Compass Contact Lenses Design Ruler Disposable Syringes Flexible Curve Ruler Geometric Ruler Set Goggles Hand Magnifier Glass (Kanta Pembesar) Instant Print Cameras Instrument Box Set Mathematical Calculating Set Micrometer Microscopes Monocular Optical Telescopes Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 119 of 130

120 Photographic Flashlight Apparatus Projection Screens Projectors Lenses Protractor Ruler Ruler Of Plastic Ruler Of Wood Safety Goggle Spectacle Lenses Spectacles Frame Sunglasses / Shades Tailoring Tape Watches (Subject to an import/export license from the relevant authorities) Alarm Clock Clock Cases Office Clock Parking Meters Pocket-watch Punch Card Recorder Stop-watch Time Recorder Time Register Wall Clock Watch Cases Watch Straps Wrist-watch Musical Instruments (Subject to an import/export license from the relevant authorities) Accordian Angklung Bag Pipe Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 120 of 130

121 Bugal Clarinet Cymbals Drum Electric Accordian Electric Guitar Electric Keyboard Organ (Musical) Flute Gamelan Gong Guitar Harmonica Harmonium Keyboard Pipe Organ Musical Box Musical Instruments String Piano Saxophone Tambourines Trumpets Ukulele Violin Vuvuzela Whistle Xylophone Furniture (Subject to an import/export license from the relevant authorities) Arms Chairs Bar Counter Barber Chair Bed Bedside Lamp Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 121 of 130

122 Bedspread Bench Bolster Book Cabinets Bookshelves Chandeliers Coat Stand / Tree Coffee Table Commodes Chair Computer table Couches Cushion Decorative Light (Lampu kelip-kelip) Dentist Chair Dining Table Display Cupboard Dressing Table Failing Cabinet Folding Chairs Illuminated Road & Traffic Sign Illuminated Street Name Sign Illuminated Warning Sign Infant High Chairs Kitchen Island Lamp Shades LED Lamp Fitting Lounge Chairs Mattress Mattress Protector Metal Furnitures In Office Newspaper Stand Pet Bed With Metal Frame Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 122 of 130

123 Pet Bed With Plastic Frame Pillow Plastic Table Quilt Seats For Motor Vehicles Sensor Light Serving Trolley Settees Shoes Rack Side Table Sleeping Bag Sofa Sofa Bed Spotlight Spring Bed Stools Table Lamp Tank Cupboard Of Plastic Tank Cupboard Of Wood Tank Stand Of Plastic Tank Stand Of Wood Television Cabinet Towel Rack Umbrella Stand Vivarium Cupboard Of Plastic Vivarium Cupboard Of Wood Vivarium Stand Of Plastic Vivarium Stand Of Wood Wall Lamp Wardrobe Wooden Screen Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 123 of 130

124 Toys, Games & Sport Equipments (Subject to an import/export license from the relevant authorities) Alphabet For Kids Android Wireless Gamepad Animal Toys Armor Heroes Toys Artificial Snow Spray Babies Bath Toys Badminton Rackets Badminton Set Toys Baseball Ball Billiards/ Pool Blow Out Dragon Toys Bow And Arrow (Archeries) Bubbles Toy Gun Bus Station Toys Camera Toys Carrom Chess Game Children Board Games Chinese Checkers Chinese Chess Confetti Congkak Construction Machine Toys Cooking Play Set Toys Counting Toys For Kids Cricket Ball Cricket Pad Crossbow Dance Baby Solar Energy Toys Dart Dart Board Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 124 of 130

125 Deformation S/Styles Super Action Toys Dice Doctor's Tools Set Toys Dodgeball Ball Dolls Dream House Set Toys Dream Jewellery Set Toys Egg Toys Festive Decoration Lantern Festive Decorative Coloured Ball Fidget Spinner Fish-Hooks Fishing Catapults Fishing Hook Fishing Landing / Butterfly Nets Fishing Lure Fishing Pole Fishing Reels Fishing Rod (Joran) Fishing Rods And Tackle Fishing Stone (Ladung) Fishing Storage Net Fishing Toys Football Ball Football Toys Golf Ball Golf Clubs / Sets Golf Tees Guitar Toys Handball Ball Happy Family Card Helicopter Toys Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 125 of 130

126 Ice Skate Kitchen Set Toys Medical Set Toys Music Tambourine Toys Nets For Various Games Old Maid Cards Paper Party Hats Party Balloon Party Mask Party Popper Petanque Ball Pin Tables Ping Pong Ball Ping Pong Bat Ping Pong Table Puzzle Roller Skates Rugby Ball Sailboards Scrabble Shuttlecock Skating Boots With Skate Skipping Rope Slimy Slime Snap Card Snooker Softball Bat Spring Grip Dumb Bells Squash Ball Squash Rackets Super Hero Toys Super Yoyo Toys Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 126 of 130

127 Supercombat Zone Toys Superhero Wild Force Toys Surf-board Takraw Ball Tennis Ball Tennis Rackets Toy Airplane Toy Blocks Toy Cameras Toy Car Toy Marbles Toy Truck Uno Stacko Volleyball Ball Miscellaneous Manufactured Articles (Subject to an import/export license from the relevant authorities) Babies Napkin Ball Pen Besom Broom Bipods Black Board Bottle Brush Broom Brush Set Button Ceiling Brush Caligraphy Brush Cigarette Lighter Cleaning Brush Clip Button Clothes Brush Color Pen Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 127 of 130

128 Colour Pencils Comb Cosmetic Brushes Curling Hair Clip Diapers (Adult) Diapers (Children) Disposable Diapers Disposable Diapers For Cats And Dogs Disposable Underwear Drip Dry Inkpad Duster Electronic Lighter Finger Toothbrush Fountain Pen Gel Pen Hair Brush Hair Clip Hair Curler Hair Pin Hair Slides Hand Brush Hand Sieve Highlight Pen Hookah Incontinence Pad Lumograph Pencil Magic Colour Pens Mannequin Marker Pen Mechanical Pencil Monopod Mop Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 128 of 130

129 Mop & Spin Bucket Numbering Stamp Nursing Pad Paint Roller Painting Brush Pantyliner Pedicure & Manicure Set Pen Holder/ Stand Pencil Pencil Lead Pet Brush Pet Comb Of Any Materials Plastic Brush Powder-puff For Cosmetics Sanitary Pad School Slates Sewing Kit Shoe Brush Shoe Cleaning Kit Smoking Pipe Spray Mop, Not Motorised Stamp Pad Tailors' Dummies Tampon Toilet Brush Toilet Spray Tooth Brush Travel Toilettries Kit Tripod Vacuum Flask Vacuum Jar Wax Crayon Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 129 of 130

130 White Board Writing or Drawing Chalks Zipper Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order Page 130 of 130