PENGECUALIAN CUKAI UNTUK PEMILIK "TRADE MARK"

GUIDELINES AND PROCEDURES ON APPLICATION FOR IMPORT DUTY AND/OR SALES TAX EXEMPTION ON RAW MATERIALS, COMPONENTS AND SEMI FINISHED GOODS FOR OWNERS OF MALAYSIAN BRAND NAMES IN OUTSOURCING MANUFACTURING ACTIVITIES

1. Owners of Malaysian Brand Names are eligible for import duty and/or sales tax exemption on raw materials, components and/or semi finished goods used in the manufacture of finished products by their contract manufacturers locally or abroad.

2. Import duty and/or sales tax exemption can be considered as follows:

(i) Import duty exemption can be considered on imported raw materials and components which are used to manufacture finished products with nil import duty.

(ii) Import duty and/or sales tax exemption can be considered on semi-finished goods which are imported from contract manufacturers abroad and are used in the manufacture of finished products by local contract manufacturers.

(iii) Sales tax exemption can be considered on imported and locally purchased raw materials, component and/or imported semi-finished goods used to manufacture finished products which are subject to sales tax.

(iv) Sales tax exemption can be considered on imported and locally purchased raw materials, components and/or imported semi finished goods used to manufacture finished products in the following industries/sectors which are not subject to sales tax:

- aerospace and aircraft

- machinery and equipment

- petroleum products (other than refineries)

- research and development

(v) Raw materials, components and semi-finished goods are used directly in the manufacture of finished products.

3. Only application for total duty/tax exemption of RM 1,000.00 and above (per submission) will be considered for exemption.

4. The following documents need to be submitted:-

(i) A copy of Certificate of Trade Mark Registration issued by:

Director General

Intellectual Property Corporation of Malaysia (IPC)

32nd Floor, Menara Dayabumi

Jalan Sultan Hishamuddin

50623 Kuala Lumpur.

Tel. No: (603) 2272 8671

Fax No: (603) 2274 1332

Website: http://www.mipc.gov.my

or

A copy of certificate or registration of brand names acquired from abroad.

(ii) Outsourcing process flow chart.

(iii) Relevant contract documents on outsourcing arrangement which stipulate the imported semi-finished goods applied.

(iv) Memorandum and Articles of Association or Business Registration.

5. Companies which have not been approved the above Certificate of Trade Mark Registration, are required to submit the following documents issued by The Intellectual Property Corporation of Malaysia (IPC):

(i) Acknowledgement letter for submission of application for Trade Mark Registration (Form TM5); and

(ii) Acceptance letter for Advertisement for Trade Mark Registration (Form TM 29).

6. Printed applications should be submitted using Form PC 6 (2007) in two (2) copies to:

Director General

Malaysian Industrial Development Authority (MIDA)

5^th Floor, Block 4, Plaza Sentral

Jalan Stesen Sentral 5

Kuala Lumpur Sentral

50470 Kuala Lumpur

P.O. Box 10618

50720 Kuala Lumpur

Malaysia

7. For enquiries and clarification, please refer to:-

Tel. No. : (603) 2267 3633

Fax No. : (603) 2274 7970 / 2273 4204

MIDA’s Website : http: //www.mida.gov.my

E-mail : mida@mida.gov.my