On 16 November 2022, the Royal Malaysian Customs Department (Customs) issued Sales Tax Policy No. 1/2022 relating to the sales tax exemption on pallets. Registered manufacturers or agents appointed by registered manufacturers to import or purchase pallets used as materials packaging in manufacturing are eligible for sales tax exemption under Item 1 or Item 3, Schedule C, of the Sales Tax Order (Persons Exempted from Payment of Tax) 2018.
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