How To Apply Exemption Under Item 1 Schedule C, Sales Tax (Person Exempted From Payment of Tax) Order 2018 (Formerly Cj5)

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HOW TO APPLY EXEMPTION UNDER ITEM 1 SCHEDULE C,

SALES TAX (PERSON EXEMPTED FROM PAYMENT OF TAX) ORDER 2018


(FORMERLY CJ5)

Item 1, Schedule C: Any registered manufacturer to import/purchase raw materials,


components and packaging materials (excluding petroleum) exempted from the payment
of sales tax

Application can be made online through MySST Portal

1. Please login to your MySST dashboard


(Fill in SST Registration Number, User ID and Password, then click “Log in” button)

2. Choose “Exemption” menu

3. Select “Schedule C” for type of exemption


4. Select “Item C1 (Formerly CJ5)”

5. Read conditions to be fulfill for exemption under item 1 Schedule C , tick checkbox
and click “Confirm” button
6. You will see Exemption Module screen as below:

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B10-1809-21900001

7. Fill in exemption form


7.1 Part A: Information of applicant
i. Fill in all necessary information (most of the field is auto populated
information)
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CREATIVE IDEA SDN BHD

ii. After completion of mandatory information, click “Save as Draft” button


iii. System will pop-up “Data Telah Berjaya Disimpan” message, then click
“OK” button.

7.2 Part B: Information of Local Purchase


i. Fill in all necessary information
ii. Option to insert information on local purchase by:
- Upload attachment for each group of material (Raw Material/ Component/
Packaging Material/ Manufacturing Aid) by using Excel template provided
in SST Portal by clicking “Upload Excel File” (refer Option 1)
Or
- Add new item for each group of materials (key-in one by one) by clicking
“Add New Item” button (refer Option 2)
Option 1: Upload Excel File

a. Click “Upload Excel File” button

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b. Locate and select related excel file

c. Click “Open” button

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Note: Please use Excel template provided in SST Portal under Legislation and Guide > SST Form
or by clicking this quick link https://mysst.customs.gov.my/SSTForms
Option 2: Add new item

a. Click “Add New Item” button

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b. Fill in raw material’s tariff code or Search for raw material’s tariff code or
description
iii. To update goods information in the list, click “Action” menu and select “Edit”
hyperlink
or
iv. To delete goods information from the list, click “Action” menu and select
“Delete” hyperlink

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7.3 Part B: Information of Import Purchase


i. Fill in all necessary information
Same step as 7.2
8. Tick the confirmation checkbox and click “Submit” button

9. System will pop-up “Data Telah Berjaya Disimpan” message, then click “OK”
button.

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10. To print certificate of exemption, click “Print Certificate” button

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11. System will display the Exemption Certificate in .pdf format.

CREATIVE IDEA SDN BHD B10-1809-21900001

Note:
The Exemption Certificate Number shall be produced to the proper Customs officer
at the point of importation or to the registered manufacturer for local purchase.

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