e. Mobile Libraries and Clinics   To enhance the quality of life and to inculcate good reading habits, it has been proposed that with effect from 4.00 pm October 17, 1997, sales tax and/or excise duty applicable to the purchase of mobile libraries and clinics including vehicles that are used directly in carrying out these activities be considered for exemption. Applications may be submitted by companies and organisations concerned to the Ministry of Finance for its consideration. f. Others To simplify tax administration and make the tax system more transparent, import duty, export duty and sales tax on selected categories of goods have been rationalised or abolished effective 4.00 pm October 17, 1997. Details of these items involved are given in Appendix VI.       Currently, manufacturers of taxable goods having an annual sales value of less than RM 100,000 do not need to be licensed under the Sales Tax Act, 1972. Hence they are unable to obtain their raw materials and components free of sales tax. The proposed amendment to the Sales Tax Act, 1972 which is effective from October 17, 1997, gives manufacturers of taxable goods having an annual sales value of less than RM 100,000 the option to be licensed under the Sales Tax Act. The effect is that such manufacturers will be able to obtain their raw materials and components free of sales tax. Manufacturers who elect for this option will be subject to sales tax on their output.     a. Simplification of Import/Export Procedures   To assist the private sector in reducing their cost of imports and exports, it is proposed that with effect from October 17, 1997, the administration and processing procedures relating to inspection and clearance of goods at ports be simplified. Amongst the proposed import procedures are :-     i. the introduction of a simplified process to release imports based on documents submitted; ii. the provision of 'post clearance' facility so that imported goods can be released to the importers prior to documentary checks; and iii. the establishment of a Special Inspection Unit to handle the goods that need to be inspected.

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