12000

Manufacture of tobacco products

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Capital Allowance: Eligible for Heavy Machinery rate (20% Initial Allowance / 20% Annual Allowance).

Government Grants

SME Corp Eligible

Eligible for SME Corp manufacturing grants and industry development programmes.

Manufacture of tobacco products

Includes

manufacture of tobacco products and products of tobacco substitutes such as cigarettes, cigarettes tobacco, cigars, chewing tobacco, etc.

Excludes

growing or preliminary processing of tobacco, see 01150, 01632

e-Invoicing (MyInvois)

MSIC code 12000 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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