| 16 |
 |
| |
As a continuous efforts to promote healthy lifestyle and to reduce
the social ills due to consuming alcoholic beverages and smoking, it is proposed
that the import and excise duties on the following products be increased from Budget
Day.
- CIGARETTES AND TOBACCO PRODUCTS
|
TARIFF
CODE
|
DESCRIPTION
|
PRESENT
IMPORT DUTY
(RM)
|
PROPOSED RATE
(RM)
|
| 24.02 |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco
substitutes. |
|
|
| 2402.10 000 |
- Cigars, cheroots and cigarillos, containing tobacco |
138/kg
|
180/kg
|
| 2402.20 |
- Cigarettes containing tobacco: |
|
|
| 2402.20 900 |
Other |
162/kg
|
180/kg
|
| 2402.90 |
- Other: |
|
|
| 2402.90 100 |
Cigars, cheroots and cigarillos containing tobacco substitutes |
138/kg
|
180/kg
|
| 2402.90 200 |
Cigarettes containing tobacco Substitutes |
162/kg
|
180/kg
|
|
TARIFF CODE
|
DESCRIPTION
|
PRESENT
EXCISE DUTY
(RM)
|
PROPOSED
RATE
(RM)
|
| 24.02 |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco
substitutes. |
|
|
| 2402.20 |
- Cigarettes containing tobacco: |
|
|
| 2402.20 900 |
Other |
28.60/kg |
40/kg |
B. ALCOHOLIC BEVERAGES
| TARIFF CODE |
DESCRIPTION
|
PRESENT
IMPORT DUTY
(RM)
|
PROPOSED RATE
(RM)
|
| 2106 90 490 |
|
|
|
| 2203.00 |
Compound alcoholic |
31 per 100% Vol/litre
|
37 per 100% Vol/litre
|
| 2203.00 100 |
Preparations |
|
|
| 2203.00 900 |
Beer made from malt: |
|
|
| 2204.10 000 |
Not exceeding 5.8% vol. |
74 per dal
|
89 per dal
|
| 2204.21 100 |
Other |
74 per dal
|
89 per dal
|
| 2204.21 200 |
Sparkling wine: |
|
|
| 2204.29 100 |
Wine |
354 per dal
|
425 per dal
|
| 2204.29 200 |
Grape must with
fermentation prevented or arrested by the addition of alcohol |
100 per dal
|
120 per dal
|
| 2204.30 000 |
Other wine |
94 per 100% Vol/litre
|
113 per 100% Vol/litre
|
| 2205.10 |
Grape must with fermentation prevented or arrested by the addition
of alcohol |
100 per dal
|
120 per dal
|
| 2205.10 000 |
Other grape must |
104 per 100% Vol/litre
|
125 per 100% Vol/litre
|
| 2205.90 000 |
Vermouth and other wine |
93 per 100% Vol/litre
|
112 per 100% Vol/litre
|
| 2206.00 |
In containers holding 2 Iitres or less |
100 per dal
|
120 per dal
|
| 2206.00 100 |
Other |
100 per dal
|
120 per dal
|
| 2206.00 200 |
Other fermented beverages (e.g. cider, perry, mead)
Cider and perry |
55 per dal
|
66 per dal
|
| 2206.00 300 |
Rice wine (including sake And medicated rice wine) |
30 per 100% Vol/litre
|
36 per 100% Vol/litre
|
| 2206.00 400 |
Mead |
98 per 100% Vol/litre
|
118 per 100% Vol/litre
|
| 2206.00 910 |
Wines obtained by the fermentation of fruit juices, other than juice
of fresh grapes/vegetables |
93 per 100% Vol/litre
|
112 per 100% Vol/litre
|
| 2206.00 990 |
Other
Toddy, bottled or canned |
93 per 100% Vol/litre
|
112 per 100% Vol/litre
|
| 2207.10 000 |
Other |
93 per 100% Vol/litre
|
112 per 100% Vol/litre
|
| 2207.20 100 |
Undenatured ethyl alcohol |
56 per 100% Vol/litre
|
67 per 100% Vol/litre
|
| 2207.20 900 |
Ethyl alcohol, denatured
Other |
14 per dal
|
17 per dal
|
| 2208.20 |
- Spirits obtained by distillingÖ |
|
|
| 2208.20 100 |
Brandy |
17 per dal
|
20 per dal
|
| 2208.20 900 |
Other |
489 per dal
|
587 per dal
|
| 2208.30 000 |
Whiskies |
489 per dal
|
587 per dal
|
| 2208.40 000 |
Rum and tafia |
470 per dal
|
564 per dal
|
| 2208.50 000 |
Gin and geneva |
463 per dal
|
556 per dal
|
| 2208.60 000 |
Vodka |
465 per dal
|
558 per dal
|
| 2208.70 |
Liqueurs and cordials: |
461 per dal
|
553 per dal
|
| 2208.70 100 |
Liqueurs and similar beverages not exceeding 57% vol. |
82 per 100% Vol/litre
|
98 per 100% Vol/litre
|
| 2208.70 900 |
Other |
60 per 100% Vol/litre
|
72 per 100% Vol/litre
|
| 2208.90 100 |
Samsu (incl. medicated) |
31 per 100% Vol/litre
|
37 per 100% Vol/litre
|
| 2208.90 200 |
Arrack & pineapple spirit |
31 per 100% Vol/litre
|
37 per 100% Vol/litre
|
| 2208.90 300 |
Liqueurs, bitters |
82 per 100% Vol/litre
|
98 per 100% Vol/litre
|
| 2208.90 910 |
Other spiritious beverages |
95% or RM2.30 w.i.t.h.
|
114% or RM2.76 w.i.t.h.
|
| 2208.90 990 |
Other |
60 per 100% Vol/litre
|
72 per 100% Vol/litre
|
|
| 17 |
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| |
As a measure to reduce gambling activities, it is proposed
that the duties on gambling activities be increased as follows:-
- the gaming tax be increased from the present rate of
7% to 8%;
- the pool betting duty be increased from the present
rates of between 5% and 11.5% to 10% and 12%; and
- the present casino win duty rates of between 22% and 25% be
standardized and imposed on a single rate of 25%.
The new rates will be effective from 1 November 1998.
|
| 18 |
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| |
Present Position
Vintage cars refer to those cars that had been registered before 1941 while classic
cars are those which are more than 25 years of age. The ownership of vintage cars
is a unique hobby and generally they are used sparingly. With respect to road tax
treatment, vintage cars are subject to the same road tax rate as applied to classic
cars which is 20% of the prevailing rate.
Proposal
In view of the limited usage of vintage cars and the cost of maintenance is high,
it is proposed that the road tax for vintage cars be reduced from 20% to 10% of the
prevailing rate.
The proposal is effective from 24 October 1998.
|
| 19 |
 |
| |
Present Position
Research shows that producers of crude palm oil and crude palm kernel oil enjoy
a windfall profit due to high selling prices and the depreciation of the Ringgit.
Proposal
As a measure to increase Government revenue, it is proposed that a windfall profit
levy be imposed on crude palm oil and crude palm kernel oil when their prices exceed
RM2,000 per ton in the following manner:
| Price Range |
Rate of Levy |
| (RM/ton) |
(RM/ton) |
| £ 2,000 |
Nil |
| > 2,000 - < 2,050 |
The difference between the selling price and 2,000 |
| 3 2,050 |
50 |
|
This proposal will be effective from 1 January 1999. |
|
