Duties & Taxes on Motor Vehicles in Malaysia

DUTIES & TAXES ON MOTOR VEHICLES

A) Motor Cars (Including Station Wagons, Sports Cars and Racing Cars)

IMPORT DUTY LOCAL TAXES CBU CKD MSP CBU & CKD Engine Capacity (cc) MFN ASEAN CEPT MFN ASEAN CEPT MFN ASEAN CEPT Excise Duties Sales Tax  < 1,800 30% 0% 10% 0% 10% n.a 75% 10%  1,800 - 1,999 30% 0% 10% 0% 10% n.a 80% 10%  2,000 - 2,499 30% 0% 10% 0% 10% n.a 90% 10%  Above 2,500 30% 0% 10% 0% 10% n.a 105% 10%

B) Four Wheel Drive Vehicles

IMPORT DUTY LOCAL TAXES CBU CKD MSP CBU & CKD Engine Capacity (cc) MFN ASEAN CEPT MFN ASEAN CEPT MFN ASEAN CEPT Excise Duties Sales Tax  < 1,800 30% 0% 10% 0% 10% n.a 65% 10%  1,800 - 1,999 30% 0% 10% 0% 10% n.a 75% 10%  2,000 - 2,499 30% 0% 10% 0% 10% n.a 90% 10%  Above 2,500 30% 0% 10% 0% 10% n.a 105% 10%

C) Others (MPV & VAN)

IMPORT DUTY LOCAL TAXES CBU CKD MSP CBU & CKD Engine Capacity (cc) MFN ASEAN CEPT MFN ASEAN CEPT MFN ASEAN CEPT Excise Duties Sales Tax  < 1,500 30% 0% NIL 0% NIL n.a 60% 10%  1,500 - 1,799 30% 0% 10% 0% 10% n.a 65% 10%  1,800 - 1,999 30% 0% 10% 0% 10% n.a 75% 10%  2,000 - 2,499 30% 0% 10% 0% 10% n.a 90% 10%  Above 2,500 30% 0% 10% 0% 10% n.a 105% 10%

D) Commercial Vehicles

IMPORT DUTY LOCAL TAXES CBU CKD MSP CBU & CKD  Class MFN ASEAN CEPT MFN ASEAN CEPT MFN ASEAN CEPT Excise Duties Sales Tax  All 30% 0% NIL 0% NIL n.a NIL 10%

Notes :

MFN = Most Favoured Nation            MSP = multi-sourcing parts            n.a = not applicable.