Manufacture of sports goods
SST & Withholding Tax
Risk Level
Capital Allowance: Eligible for Heavy Machinery rate (20% Initial Allowance / 20% Annual Allowance).
Government Grants
Eligible for SME Corp manufacturing grants and industry development programmes.
Manufacture of sports goods
Includes
manufacture of articles and equipment for sports, outdoor and indoor games, of any material (e.g. hard, soft and inflatable balls; rackets, bats and clubs; sailboards and surfboards; requisites for sport fishing, including landing nets; requisites for hunting, mountain climbing, etc.; leather sports gloves and sports headgear, roller skates; bow and crossbows; gymnasium fitness centre or athletic equipment, ski-boots, etc.)
Excludes
manufacture of boat sails, see 13922. manufacture of sports apparel, see 14101. manufacture of saddlery and harness, see 15120. manufacture of whips and riding crops, see 15120. manufacture of sports footwear, see 1520. manufacture of sporting weapons and ammunition, see 25200. manufacture of metal weights as used for weightlifting, see 25999. manufacture of automatic bowling alley equipment (e.g. pin-setters) see 28290. manufacture of sports vehicles other than toboggans and the like, see divisions 29 and 30. manufacture of boats, see 30120. manufacture of billiard tables, see 32400. manufacture of ear and noise plugs (e.g. for swimming and noise protection), see 32909
Classification Path
e-Invoicing (MyInvois)
MSIC code 32300 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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