Generally, alcoholic beverages follow this formula for excise duty calculation -
(Duty Rate) x (Volume) x (Alcohol Strength) = Excise Duty
Take sparkling wine (HS code: 2204.10.00 00) as an example. The Excise Rate for this product is RM450.00 per 100% volume per litre.
That means, for sparking wine -
Alcohol Strength: The alcohol content of the sparkling wine, expressed as a percentage
If the sparkling wine is 1 litre with an alcohol strength of 12%, the excise duty will be roughly MYR 54, following this calculation method:
Excise Duty = RM450.00 x 1 litre x (12/100)
Put simply, to get the right excise duty estimation, first you need to find out the excise duty rate using the goods' HS code. This can be done either through DHL free HS searcher or JKDM website.
Since Malaysian customs has classified the alcoholic beverages into niche sub-categories, such as beer, wine, whiskies, and etc, it's important for you to find the excise duty rate using the right HS code
This can be done either through DHL free HS searcher or JKDM website.