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3.48.   (...) The authorities note that the rationale for levying export duties on selected items is for conservation of natural resources. (...)

Table 3.9 Export duties, 2022
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Export duty rate (%):5
No. of tariff lines:14
Products: (...) waste and scrap of alloy steel; remelting scrap ingots; copper waste and scrap; (...) aluminium waste or scrap
(…)

Table 3.9 Export duties, 2022
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Export duty rate (%): 15
No. of tariff lines: 26
Products: Wood in the rough (19 tariff lines); ferrous waste and scrap; lead waste and scrap; unwrought lead
(…)

3.49.   (...)The stated purposes for export prohibitions or export licensing requirements are mainly to safeguard health, safety, or security; for environmental purposes; or to comply with international agreements.

3.50.   Prohibited exports, enumerated in the first schedule of the 2017 Order, include poisonous chemicals and minerals, and substances covered under the Montreal Protocol. Export licensing requirements apply to products listed in the second schedule of the Order, notably plants and plant products, sugar, cement, and waste and scrap (Table A3.4). The Third Schedule lists products that may be exported subject to certain conditions, including SPS-related requirements for animals and animal products, arms and ammunition, toxic and/or hazardous waste, pesticides, and second-hand household electronics (Part I). (...)Part II of the Third Schedule covers goods controlled under the CITES, and include terrestrial animals, marine animals, and terrestrial plants (excluding timber except as specified in the CITES).

3.62.   Malaysia provides qualifying companies incentives in the form of partial exemption or relief from company income tax and indirect taxation (customs duty and excise tax) further to the Promotion of Investments Act 1986, Income Tax Act 1967, Customs Act 1967, Excise Act 1976, and Free Zones Act 1990.(...) More generally, incentives are also available to support research and development, training, and environmental protection activities.

Table 3.10 More favourable tax incentives – manufacturing
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Tax incentives: Utilization of oil palm biomass: • Pioneer status with income tax exemption of 100% of the statutory income for 10 years; • or ITA of 100% of the qualifying expenditure. The allowance can be utilized to offset against 100% of the statutory income.
Eligibility criteria: Value added must be at least 60%; MTS staff ratio must be at least 25%.

Table 3.11 Bank Negara Malaysia Fund for SMEs, COVID 19 relief
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Programme Scheme: High Tech and Green Facility – National Investment Aspirations
Overall funding (MYR): 800 million
Financing terms: Loan rate: Up to 3.5% (excl. guarantee fee), up to 5% p.a. (incl. guarantee fee); Size: Up to MYR 10 million; Duration: Up to 10 years
(…)

Table 3.11 Bank Negara Malaysia Fund for SMEs, COVID 19 relief
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Programme Scheme: Low Carbon Transition Facility
Overall funding (MYR): 1 billion
Financing terms: Loan rate: Up to 5% p.a.; Size: Up to MYR 10 million; Duration: Up to 10 years
(…)

3.72.   (...) The mandatory standards pertained to agriculture, chemicals, building and construction, petroleum and gas, medical devices and healthcare facilities, electrical and electronic equipment, food and food products, palm oil and related products, and quality and environmental management.