APPLICATION FOR THE EXEMPTION OF TAX/DUTY ON ONE MOTORCAR

UNDER MALAYSIA MY SECOND HOME PROGRAMME (MMSH)

 

TAX INCENTIVES

 

The MMSH particulars may import one motorcar which belongs to him/her from his/her country of citizenship or where he/she last domiciled. He/she will be exempted from paying import duty, excise duty and sales tax on the imported motorcar.                     

OR

 

The MMSH participants may purchase one new motorcar made or assembled in Malaysia. He/she will be exempted from paying excise duty and sales tax on the new motorcar.

 

TERMS AND CONDITIONS

1.       The applicant is a participant of MMSH approved by Immigration Department of Malaysia

 

2.       An application to IMPORT a motorcar from the participant’s country of citizenship/last domicile must be done within a period of six months from the date the MMSH visa is endorsed on his/her passport. The MMSH participant should be the owner of the motorcar as evidenced in the motorcar registration document prior to obtaining the MMSH visa.

 

3.       An application to PURCHASE a new motorcar made motorcar made or assembled in Malaysia must be done within a period of one year from the date the MMSH visa is endorsed on his/her passport. Do not make an outright purchase of the motorcar before obtaining approval for tax/duty exemption from the Treasury. However, a booking for a motorcar may be made prior to obtaining approval from the Treasury.

 

4.       Importation or purchase of motorcar must be for personal use only and not for commercial use.

 

5.       The MMSH participant is eligible for tax/duty exemptions for only and not for commercial use.

 

6.       Tax/duty exempted motorcars which are subsequently sold or transferred will be subjected to import duty, excise duty and sales tax accordingly to the prevailing rates

 

7.       For the purpose of MMSH, a motorcar includes a salon car, a multipurpose vehicle (MPV), a sports utility vehicle (SUV) and a 4 wheel drive vehicle. It excludes commercial vehicles such as vans, buses and lorries.

 

THE APLICATION PROCEDURE

1.       Application form MMSH/05 can be downloaded here OR at www.motour.gov.my

 

2.       The following documents should be enclosed together with the application:

 

For an imported motorcar from the MMSH participant’s country of citizenship/last domicile:

  1. A certified copy of the letter from the Immigration Department of Malaysia that the applicant is a MMSH participant
  2. A certified copy of the international passport on:-

- the page with personal particulars; and

- the page with the multiple entry visa as well as the words Malaysia My Second Home Programme

  1. A copy of the motorcar registration card. If not in English, please submit a translation.

 

  For the purchase of new motorcar made or assembled in Malaysia;

 

  1. A certified copy of the letter from the Immigration Department of Malaysia that the applicant is a MMSH participant.
  2. A certified copy of the international passport on:-

- the page with personal particulars; and

- the page with multiple entry visa as well as the words Malaysia Second Home Programme.

  iii.       Quotation for the motorcar

  1. Motorcar purchase order/order form (if possible)

Stage 1: Approval on the brand and model of motorcar

Stage 2: Upon securing approval at Stage 1, the successful applicant has to furnish the Treasury with the details of a specific motorcar allocated for him/her, the namely the chassis number and the engine number. Subsequently, another approval letter will be given for Customs clearance for that particular motorcar.