Manufacture of parts and accessories for motor vehicles

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 parts and accessories for motor vehicles

Includes

manufacture of brakes, gearboxes, axles, road wheels, suspension shock absorbers, radiators, silencers, exhaust pipes, catalytic converters, clutches, steering wheels, steering columns and steering boxes

Excludes

manufacture of tyres, see 2211. manufacture of rubber hoses and belts and other rubber products, see 22191. manufacture of plastic hoses and belts and other plastic products, see 22202 . manufacture of batteries for vehicles, see 27200. manufacture of lighting equipment for motor vehicles, see 2740. manufacture of pistons, piston rings and carburettors, see 2811. manufacture of pumps for motor vehicles and engines, see 2813. manufacture of motor vehicle engines, see 2910. manufacture of chassis fitted with engines, see 2910. manufacture of bodies for motor vehicles, see 29200. maintenance, repair and alternation of motor vehicles, see 4520