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Category FAQs Search : Tax Division (TAX)

Question: (Import/Export Duty Exemption) Can a company apply for an export duties exemption on manufacturing waste (scrap)?

Answer: In general, export duty exemption is not given to the export of scrap, however for manufacturing companies that exported copper scrap under the 7404.00 000 tariff code may be considered subject to the following conditions: -
1. Possess a valid AP from MITI and endorsed by the Customs Department in the K2 Form for a valid period;
2. Copper scraps produced are from imported raw materials and must be returned back to companies that require these residues to be returned to the original supplier; and
3. Copper scraps produced that cannot or are not suitable to redeem usage by local companies.

(Source: Official Portal of Ministry of Finance, 05 Feb 2025)

Source Link: https://www.mof.gov.my/portal/pdf/bahagian/tax/faq-en.pdf