APPLICATION FOR THE EXEMPTION OF TAX/DUTY ON ONE MOTORCAR UNDER MALAYSIA MY SECOND HOME PROGRAMME (MMSH)Tax IncentivesThe MMSH participant 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 exempt prom paying import duty, excise duty and sales tax on the imported car.
ORThe MMSH participant may
purchase one new motorcar made or assembled in Malaysia.
He/she will be exempt prom paying excise duty and sales tax on the new motorcar.
A. TERMS AND CONDITIONS1. The applicant is a participant of MMSH approved by Immigration Department of Malaysia.
2. 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 condition for such importation is that the MMSH participant should be the owner of the motorcar prior to obtaining the MMSH visa as evident in the motorcar registration document.
3. An application to PURCHASE a new motorcar made of 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 exemption for only ONE car.
6. Tax/Duty exempted motorcars which are subsequently sold or transferred will be subject to import duty, excise duty and sales tax according to the prevailing rates.
7. For the purpose of MMSH, a motorcar includes a saloon car, a multipurpose vehicle (MPV), a sports utility vehicle (SUV) and 4-wheel drive vehicle. It excludes commercial vehicles such as vans, buses and lorries.
B. THE APPLICATION PROCEDURE1. Application from
MMSH/07 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 MMSH participant’s country of citizenship/last domicile;
a) A certified letter from the Immigration Department of Malaysia that the applicant is a MMSH participant.
b) A certified copy of the international passport on:-
i. The page with the personal particulars; and
ii. The page with multiple entry visa as the words Malaysia My Second Home Programme
c) 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;
a) A certified letter from the Immigration Department of Malaysia that the applicant is a MMSH participant.
b) A certified copy of the international passport on:-
i. The page with the personal particulars; and
ii. The page with multiple entry visa as the words Malaysia My Second Home Programme
iii. Quotation for the motorcar
iv. Motorcar purchase/order form (if possible)
Stage 1: Approval on the brand and model of the motorcar
Stage 2: Upon securing approval at Stage 1, the successful applicant has to furnish the Treasury with details of a specific motorcar allocated fro him/her, namely the chassis number and the engine number. Subsequently, another approval letter will be given for Customs clearance for that particular motorcar.
3. Completed application form together with the required documents should be submitted to:-
Secretary-General, Treasury
Ministry of Finance Malaysia
Tax Analysis Division
7th Floor, Central Block
Presint 2,
62592 PUTRAJAYA Tel. No.: 603-88824197
(Attention: Mr. Koshy Thomas) Fax No.: 603-88824051
Further enquiries:
Ms Zetty Idris
Telephone/Fax 603-88823395/603-88824051
4. Duly completed application forms together with relevant documents will be processed within 10 working days.
And that's all there is to it folks. Good Luck
