Duties and taxes on motor vehicles in Malaysia
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%
|
|
| CBU = Complete Built-up,
CKD = Complete Knock-down, MSP = Multi-sourcig parts, MFN = Most Favoured Nation |
| 