WorksheetsIssue in custom duty
Total questions: 5
Worksheet time: 3mins
What is custom duty?
Customs Duty is levied when goods are transported across borders between countries.
Customs Duty is levied when goods are transported within countries.
Customs Duty is levied when services are performed across borders between countries.
There are 2 type of custom duty which is and .
Import duty & Export duty
Excise duty & Export duty
SST & import duty
Identify 2 tariff code use by custom Malaysia to determine the rate..
he Malaysia Standard Industrial Classification (MSIC) &
ASEAN Harmonized Tariff Nomenclature (AHTN)
Harmonized Commodity Description and Coding System (HS Code)
ii) ASEAN Harmonized Tariff Nomenclature (AHTN)
Malaysia has implemented a number of service tax measures to assist businesses during the coronavirus outbreak. Certain imported goods are exempt from customs duty. Please list two items.
Face mask , Personal protective equipment (PPE) & Medical equipment
Face mask , Personal protective equipment (PPE) & Motor vehicle
Transactiom value includes_____________________ for determining the custom value.
Royalties & license fees
Commissions and brokerage fees
The cost of containers, and packing costs
Insurance and handling cost
