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KERAJAAN PERSEKUTUAN
3 Januari 2017
FEDERAL GOVERNMENT
3 January 2017
P.U. (A) 5
GAZETTE
PERINTAH DUTI KASTAM 2017
CUSTOMS DUTIES ORDER 2017
DISIARKAN OLEH/
PUBLISHED BY
JABATAN PEGUAM NEGARA/
CHAMBERS
P.U. (A) 5
Chapter 87
Chapter Notes.
1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2. For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle,
appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the
tractor, of tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified
in their respective headings even if presented with the tractor, and whether or not mounted on it.
3. Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
4. Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.
National Notes.
1. For the purposes of subheading 8712.00.20 00, the expression "bicycle designed to be ridden by children" refer only to
bicycle:
(i) having the maximum length between seat and pedal at the lower point not exceeding 43cm; and
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(ii) having wheel diameter not exceeding 16 inches or 40.64 cm
2.
assembler complying with conditions below:
(i) assembly manufacturing industry licensed under Industrial Coordinate Act 1975(Act 156) by Malaysia Industry
Development Authority (MIDA);
(ii) obtained prior approval from Ministry of Trade and Industry (MITI);
(iii) assembled in premises licensed under Excise Act 1976; and
(iv) comply with requirements under Customs ("Completely Knocked Down" And "Completely Built - Up") (Definitions No
1.) Regulations 1988 and Customs ("Completely Knocked Down" And "Completely Built - Up") (Definitions No 2.)
Regulations 1988.
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