Malaysian Rubber Board (Cess) Order 1999, No. 309

Malaysian Rubber Board (Cess) Order 1999 PU(A) 309/1999 Tambahan No. 73 Perundangan (A) kepada Warta No. 15 - 1 hb Ogos 1999. In force from: 1 August 1999 PREAMBLE IN exercise of the powers conferred by section 37 of the Malaysian Rubber Board (Incorporation) Act 1996 [Act 551], the Minister after consultation with the Minister of Finance makes the following order: 1. Citation, commencement and application. (1) This order may be cited as the Malaysian Rubber Board (Cess) Order 1999. (2) This Order shall come into operation on 1 August 1999. (3) This Order shall apply only to Peninsular Malaysia. 2. Imposition of cess. (1) Cess at the rates specified in column (4) of the Schedule shall be imposed on the rubber products specified in columns (2) and (3) of the Schedule (whether made wholly or partly from rubber) produced in and exported from Peninsular Malaysia. (2) Subparagraph (1) shall not apply to imported rubber products that are re-exported. 3. Classification of rubber products. The classification of the rubber products specified in the Schedule shall be governed by the Rules of Interpretation in the Customs Duties Order 1996 [P.U. (A) 15/96]. 4. Point of collection. (1) The cess imposed under paragraph 2 shall be collected at the point of export by the relevant authority. (2) For the purposes of subparagraph (1), "point of export" means the point of export as may be determined under the Customs Act 1967 [Act 235] and the Customs Regulations 1977 [P.U. (A) 162/77]. SCHEDULE [Paragraph 2] CESS ON RUBBER PRODUCTS (1) (2) (3) (4) No. Harmonised System Code Number Description of Rubber Products Rate of cess (% of the export value) . http://www.cljlaw.com/membersentry/legislationdisplayformatpre.asp?MY FS PUA 1999 309;ACT%20551; 1. 40.07 Vulcanised rubber thread and cord 0.2% . 2. 40.08 Plates, sheets, strips, rods, and profile shapes, of vulcanised rubber other than hard rubber 0.2% . 3. 40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 0.2% . 4. 40.10 Conveyor or transmission belts or belting, of vulcanised rubber 0.2% . 5. 40.11 New pneumatic tyres, of rubber Nil . 6. 40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber Nil . 7. 40.13 Inner tubes, of rubber Nil . 8. 40.14 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber 0.2% . 9. 40.15 Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanised rubber other than hard rubber 0.2% . 10. 40.16 Other articles of vulcanised rubber other than hard rubber 0.2% . 11. 40.17 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber 0.2% . 12. 5604.10 000 Rubber thread and cord, textile covered 0.2% . 13. 5604.90 200 Rubber impregnated textile thread 0.2% . 14. 59.06 Rubberised textile fabrics, other than those of heading No. 59.02 0.2% . 15. 64.01 Waterproof footwear with outer soles and uppers of rubber, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes Nil . 16. 64.02 Other footwear with outer soles and uppers of rubber Nil . 17. 6403.12 Ski-boots, cross-country ski footwear and snowboard boots, of rubber Nil . 18. 6403.19 Other sports footwear, of rubber Nil . 19. 6404.11 Sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like, of rubber Nil . 20. 6404.19 Other footwear with outer soles, of rubber Nil . 21. 6406.10 400 Uppers and parts thereof, other than stiffeners, of rubber Nil . 22. 6406.20 110 Outer soles, of rubber Nil . 23. 6406.20 120 Heels, of rubber Nil . 24. 6406.99 911 Complete soles, of rubber Nil . 25. 6406.99 912 Middle or inner soles, of rubber Nil . 26. 6406.99 919 Other gaiters, leggings and similar articles and parts thereof, of rubber Nil . 27. 6506.91 100 Swimming caps, of rubber 0.2% . 28. 6506.91 900 Other headgear, whether or not lined or trimmed, of rubber 0.2% . 29. 8544.20 100 Co-axial cable and other co-axial electric conductors, natural or synthetic rubber insulated 0.2% 30. 8544.30 100 Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships, natural or synthetic rubber insulated 0.2% . 31. 8544.41 210 Power transfer wire, cable, bars, strip and the like, natural or synthetic rubber insulated 0.2% . 32. 8544.49 210 Other power transfer wire, cable, bars, strip and the like, natural or synthetic rubber insulated 0.2% . 33. 8544.49 910 Other telephone and telegraph (including radio relay) cables, natural or synthetic rubber insulated 0.2% . 34. 9004.90 100 Rubber goggles 0.2% . 35. 9404.10 000 Mattress supports, of rubber 0.2% . 36. 9404.21 000 Mattresses of cellular rubber, whether or not covered 0.2% . 37. 9404.90 Other mattress supports, articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of 0.2% cellular rubber, whether or not covered . 38. 9503.90 110 Balloons, of rubber 0.2% . 39. 9503.90 190 Other toys, of rubber 0.2% . 40. 9506.32 Golf balls, of rubber 0.2% . 41. 9506.61 Lawn-tennis balls, of rubber 0.2% . 42. 9506.62 Inflatable balls, of rubber 0.2% . 43. 9506.69 Other balls, other than golf balls and lawn-tennis balls, of rubber 0.2%