32120

Manufacture of imitation jewellery and related articles

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 imitation jewellery and related articles

Includes

manufacture of customer or imitation jewellery (e.g. rings, bracelets, necklace, and similar articles of jewellery made from base metals plated with precious metals or imitation stones)

Excludes

manufacture of jewellery made from precious metals or clad with precious metals, see 3211. manufacture of jewellery containing genuine gem stones, see 3211. manufacture of precious metal bands, see 3211

e-Invoicing (MyInvois)

MSIC code 32120 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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