Malaysia Budget 2001
Malaysia Budget 2001
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Changes in Sales Tax Rate on Alcoholic Beverages, Cigarettes and Tobacco Products Effective From 4.0 pm 27th October 2000

Alcoholic beverages

Cigarettes and Tobacco Products





Alcoholic Beverages
The rate has been increased from 15% to 20%


  TARIFF CODE       DESCRIPTION  
             
  21.06       Food preparations not elsewhere specified or included.  
             
  2106.90      

Other

Alcoholic and non-alcoholic compound preparations (other than those of heading No. 33.02) used for making beverages:

 

 

490

     
other
 
             
             
  2203.00       Beer made from malt  

 

100

     
Not exceeding 5.8% vol
 

 

900

     
other
 
             
             
  22.04       Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09  
             
             
  2204.10       Sparkling wine

Other wine; grape must with fermentation prevented for arrested by the addtion of alcohol:
 
             
             
  2204.21       - In containers holding 2 litres or less:  

 

100

     
Wine
 

 

200

     
Grape must with fermentation prevented or arrested by the addition of alcohol
 
             
             
  2204.29      
Other
 

 

100

     
Wine
 

 

200

     
Grape must with fermentation prevented or arrested by the addition of alcohol
 
             
             
  22.05       Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.  
  2205.10       - In containers holding 2 litres or less  
  2205.90       - Other  
             
             
  2206.00       Other fermented beverages (for examples, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.  
             

 

100

     
Cider
 

 

200

     
Rice wine (including sake and medicated rice wine)
 

 

300

     
Mead
 

 

400

     
Wines obtained by the fermentation of fruit juices, other that juice of frash grapes (fig, date, or berry wines), or of vegetable juices

Other
 

 

910

     
toddy, bottled or canned
 

 

990

     
other (excluding toddy, not bottled or canned)
 
             
             
  22.07       Undernatured ethyl, alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength  
  2207.10       - Undernatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher  
  2207.20       - Ethyl alcohol and other spirits, denatured of any strength:  

 

900

     
Other
 
             
             
  22.08       Undernatured ethyl, alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.  
  2208.20       - Spirits obtained by distilling grape wine or grape marc:  

 

100

     
Brandy
 

 

200

     
Other
 
  2208.30       - Whiskies  
  2208.40       - Rum and tafia  
  2208.50       - Gin and Geneva  
  2208.60       - Vodka  
  2208.70       - Liqueurs and cordials  

 

100

     
Ligueurs and similar beverages not exceeding 57% vol
 

 

900

     
Other
 
             
             
  2208.90       - Other:  

 

100

     
Samsu (including medicated samsu)
 

 

200

     
Arrack and pineapple spirit
 

 

300

     
Bitters
 

 

 

      Other spirituous beverages:  

 

910

     
exceeding 05% vol but not exceeding 1.14% vol
 

 

990

     
other
 
             





Cigarettes and Tobacco Products

TARIFF CODE       DESCRIPTION  
             
             
  24.02       Cigars, charoots, cigarillos and cigarettes, of tobacco or of tobacco substitutes  
  2402.10       - Cigars, cheroots and cigarillos, containing tobacco  
  2402.20       - Cigarettes containing tobacco  

 

900

     
Other
 
             
             
  2402.90       - Other  

 

100

     
Cigars, cheroots and cigarillos containing tobacco substitutes
 

 

200

     
Cigarettes containing tobacco substitutes
 
             
 

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© October 2000