Indirect Tax Alert
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Issue No. 9/2025 | 8 May 2025
Guidelines for Application for Sales Tax Exemption and Refund on Mastectomy Bras Imported or Purchased from Registered Manufacturers
The Ministry of Finance (MOF) recently released the Guidelines for Application for Sales Tax Exemption and Refund on Mastectomy Bras Imported or Purchased from Registered Manufacturers. The guidelines are to provide clarification regarding the conditions, application for exemption, and refund of sales tax on mastectomy bras that are imported or purchased from registered manufacturers under the Sales Tax Act 2018 (“STA 2018”).
The guidelines clarify that the sales tax exemption is given under subsection 35(3)(a) of STA 2018 and is for mastectomy bras which are under the Harmonized System (HS) codes of 6212.10.1100 and 6212.10.9100.
The guidelines listed down the conditions for the application of the sales tax exemption as well as the conditions for the application for sales tax refund for those who have paid sales tax on mastectomy bras on or after 1 November 2024.
The guidelines also state that the Tax Division of MOF will issue approval letter to successful applicant for it to be presented to:
- The Royal Malaysian Customs Department (RMCD) for importation purposes; or
- Registered manufacturers under STA 2018 for local purchases purposes.
Approval letter from Tax Division of MOF is also required for individuals/companies to submit their sales tax refund claims to RMCD.
PwC Comment
The sales tax exemption on mastectomy bras is one of the indirect tax measures announced during the Budget 2025 speech. The guidelines have provided clarity on the types of mastectomy bras qualify for sales tax exemption as well as the conditions that are required to be fulfilled to qualify for the exemption or the refund.
If your business is affected by the above or if you have questions, please contact us and we would be happy to assist you.
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