Malaysian motor vehicle import duties is an article describing the excise duty on imported vehicles into the country.
Background Malaysia's car industry is dominated by two local manufacturers which are heavily supported by the government through National Car Policy e.g. trade barriers. These local manufacturers are Proton and Perodua. These excise duties imposed on foreign manufactured cars have made them very expensive for consumers in Malaysia. These taxes are also one of the highest in the world. This makes most foreign cars extremely expensive for buyers, although cheaper in other countries. These taxes cause a foreign car to cost almost three times or 200% more than the original price.
Notation CBU = Complete built up CKD = Complete knock down MFN = Most favoured nation ASEAN CEPT = Association of Southeast Asian Nations Common Effective Preferential Tariff
Passenger cars (including station wagons, sports cars and racing cars) Import duty Local taxes CBU CKD CBU & CKD Engine Capacity (cc) MFN ASEAN CEPT MFN ASEAN CEPT Excise Duties Sales Tax < 1,800 30% 0% 10% 0% 75% 10% 1,800 - 1,999 30% 0% 10% 0% 80% 10% 2,000 - 2,499 30% 0% 10% 0% 90% 10% Above 2,500 30% 0% 10% 0% 105% 10% Source: http://maa.org.my/pdf/malaysia_duties_taxes_on_motor_vehicles.pdf
Four-wheel-drive vehicles Import duty Local taxes CBU CKD CBU & CKD Engine Capacity (cc) MFN ASEAN CEPT MFN ASEAN CEPT Excise Duties Sales Tax < 1,800 30% 0% 10% 0% 65% 10% 1,800 - 1,999 30% 0% 10% 0% 75% 10% 2,000 - 2,499 30% 0% 10% 0% 90% 10% Above 2,500 30% 0% 10% 0% 105% 10% Source: http://maa.org.my/pdf/malaysia_duties_taxes_on_motor_vehicles.pdf
Others (MPV & VAN) Import duty Local taxes CBU CKD CBU & CKD Engine Capacity (cc) MFN ASEAN CEPT MFN ASEAN CEPT Excise Duties Sales Tax < 1,500 30% 0% nil 0% 60% 10% 1,500 - 1,799 30% 0% 10% 0% 65% 10% 1,800 - 1,999 30% 0% 10% 0% 75% 10% 2,000 - 2,499 30% 0% 10% 0% 90% 10% Above 2,500 30% 0% 10% 0% 105% 10% Source: http://maa.org.my/pdf/malaysia_duties_taxes_on_motor_vehicles.pdf
Commercial vehicles Import duty Local taxes CBU CKD CBU & CKD Class MFN ASEAN CEPT MFN ASEAN CEPT Excise Duties Sales TaxAll 30% 0% nil 0% nil 10% Source: http://maa.org.my/pdf/malaysia_duties_taxes_on_motor_vehicles.pdf
Motorcycles Import duty Excise Duties Sales Tax CBU CKD CBU&CKD CBU CKD Engine Capacity (cc) MFN ASEAN CEPT MFN ASEAN CEPT All All All <151 30% 5% 0% 0% 20% 0% 0% 151 - 200 30% 5% 0% 0% 30% 0% 0% 201 - 250 30% 5% 5% 0% 30% 0% 0% 251 - 500 30% 5% 5% 0% 30% 10% 0% Above 500 30% 5% 10% 0% 30% 10% 0% Source: http://maa.org.my/pdf/malaysia_duties_taxes_on_motor_vehicles.pdf
See also Automotive industry in Malaysia
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