26400

Manufacture of consumer electronics

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 consumer electronics

Includes

manufacture of video cassette recorders and duplicating equipment

Excludes

reproduction of recorded media (computer media, sound, video, etc.), see 1820.manufacture of computer peripheral devices and computer monitors, see 2620. manufacture of telephone answering machines, see 2630. manufacture of paging equipment, see 2630. manufacture of remote control devices (radio and infrared), see 2630. manufacture of broadcast studio equipment such as reproduction equipment, transmitting and receiving antennas, commercial video cameras, see 2630. manufacture of electronic games with fixed (non-replaceable) software, see 3240

Classification Path

Section
C-Manufacturing
Division
26-Manufacture of computer, electronic and optical products
Group
264-Manufacture of consumer electronics
Class
2640-Manufacture of consumer electronics
Current Item
26400-Manufacture of consumer electronics

e-Invoicing (MyInvois)

MSIC code 26400 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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