On 19 April 2024, the Royal Malaysian Customs Department (Customs) issued the Guide on Sales Tax Exemption Under Item 33A, 33B, 55, 63, 64 and 65, Schedule A, Sales Tax (Persons Exempted From Payment of Tax) Order 2018, relating to companies endorsed by the Malaysian Investment Development Authority (MIDA) on the purchase/importation of machinery and equipment used directly in the manufacture of finished goods, hotel business, haulage operations and aerospace maintenance, repair and overhaul activities.
Please click here for the Guide.