Malaysia's Export Tax Refund Policy

Malaysia's export goods only retired (free) sales tax, goods tax, and tariffs.

Producers directly export their own products and are exempt from sales tax and excise tax. The declaration of tax exemption by the manufacturer shall be conducted once a year, subject to the approval of the Minister of Finance and valid for one year. When manufacturers apply for tax-exempt exports, they need to fill in a special tax exemption form with customs and provide export sales invoices and export declaration forms.

Malaysia encourages producers to export themselves, but in recent years there has been an increasing trend for specialized exporters. Exporters mainly export goods through tax-free purchases, but they must be submitted for approval in advance.

The specific procedures are as follows: the exporter first submits the tax exemption application to the customs and fills in a special tax exemption form; after the approval of the customs, the exporter obtains the license for the tax-free purchase; the exporter can produce the tax exemption certificate issued by the customs. Businesses purchase goods in a tax-free manner; after exporters export goods, they fill out a special form to return to the customs.

If an exporter purchases goods from a middleman, it will not be tax exempted, and the exporter will apply to the customs for a tax refund.