Malaysian business licence·Federal
Excise License (EL)
Issued by Jabatan Kastam Diraja Malaysia (JKDM)Excise Act 1976; Excise Regulations 1977
Overview
The Excise License (EL) is required for businesses involved in the manufacturing and storage of excise goods produced domestically. This license permits the holder to legally manufacture and store specific excise goods such as tobacco and sugary beverages.
Key details
Governing Act
Excise Act 1976; Excise Regulations 1977
Agency fees
RM 4,800 processing + RM 10 to RM 720 annual
Validity
1 year (renewable annually)
Issuing authority
Jabatan Kastam Diraja Malaysia (JKDM)
Fees shown are government / local-authority fees payable to the issuing agency. Emerhub charges a separate service fee for handling the application end-to-end.
Eligible applicants
Businesses, companies, partnerships, sole proprietorships
Application requirements
- Application for renewal must be submitted to the authorized officer at the controlling station at least 90 days before the license expiry date as per Regulation 12(1), Excise Regulations 1977 through the MyExcise System.
- Official application letter from the licensed manufacturer and license holder or Power of Attorney letter.
- If there are changes to the original plan, include JKDM approval letter along with plans and floor drawings clearly showing the position of machines, storage of raw materials, finished goods, waste, and office.
- Include a notification letter to JKDM if there are changes in the status or board members of the company, partners, or business owner.
- If there are additional machines/equipment, attach a letter of approval from JKDM.
- If there are new products, attach a letter of approval from JKDM.
- List of raw materials used.
- Process flow chart for each product.
- Ratio of raw material usage to finished goods (input: output ratio).
Agency fee breakdown
1. New Application/Renewal:
License Fee
1. Tobacco manufacturing - RM 4,800 per year
2. Tobacco manufacturing (not exceeding 45kg per month) - RM 10 per year
3. Tobacco manufacturing (exceeding 45kg per month) - RM 720 per year
4. Manufacturing sugary beverages and preparation of pre-mixes - RM 200 per year
5. Manufacturing other excise goods - RM 4,800 per year
These are amounts payable to Jabatan Kastam Diraja Malaysia (JKDM). Emerhub's service fee is quoted separately when you engage us.