Act 176 Excise Act 1976

Country :

Malaysia

Year :

1976

Status :

Implemented

Governs the imposition, collection, and enforcement of excise duty on locally manufactured and imported goods, including alcoholic beverages. Empowers the Royal Malaysian Customs Department to license manufacturers/importers, control the movement of excisable goods, and impose penalties for illicit production or evasion. Alcohol relevance: this is the fiscal control lever — the recent 10% excise duty increase on alcoholic beverages (Budget 2026) is governed by this Act, with revenue partly channelled to MOH for NCD treatment.

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