Malaysian motor vehicle import duties

Malaysian motor vehicle import duties is an article describing the excise duty on imported vehicles into the country.^[1]

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.^[2] Some have argued these excise duties imposed on foreign manufactured cars have made them very expensive for consumers in Malaysia. ^[3]

Notation

• CBU = Complete Built up
• CKD = Complete knock down
• MFN = Most Favoured Nation
• MSP = multi-sourcing parts
• n/a = not applicable.

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%

Source: http://www.maa.org.my/info_duty.htm

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	60%	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%

Source: http://www.maa.org.my/info_duty.htm

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%

Source: http://www.maa.org.my/info_duty.htm

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%

Source: http://www.maa.org.my/info_duty.htm

References

1. ^ http://www.maa.org.my/info_duty.htm
2. ^ http://www.eautoportal.com/eap/data/country/country.asp?show=Malaysia
3. ^ http://www.theedgemalaysia.com/political-news/175236-govt-import-duty-not-to-blame-for-expensive-cars-says-miti.html