Licensed Manufacturer Warehouse (LMW/ GPB)

1. Gudang Pengilangan Berlesen (GPB) merupakan gudang yang dilesenkan di bawah seksyen 65/65A Akta Kastam 1967 untuk menjalankan aktiviti pengilangan dan penggudangan barangan keluaran yang berorientasikan eksport. 

2. Permohonan untuk menikmati kemudahan ini hendaklah dikemukakan kepada Pejabat Kastam yang berhampiran dengan premis pengilangan dan tertakluk kepada syarat-syarat dan prosedur permohonan yang ditentukan. 

3. Di bawah kemudahan ini pengilangan akan diberi pengecualian ke atas bahan mentah/komponen dan mesin serta peralatan yang digunakan secara langsung di dalam proses pengilangan untuk menghasilkan suatu keluaran siap yang baru. 

4. Bayaran lesen Gudang akan dikenakan sebanyak RM 1,200 setahun, manakala fee lesen mengilang dikecualikan. 

5. Pemegang lesen GPB hendaklah mengemukakan jaminan bank bagi yang mengilang barangan yang dikatogerikan sebagai barangan kritikal dan bon am bagi barangan bukan kritikal. 

6. Hanya pemegang lesen GPB dibenar menjalankan aktiviti-aktiviti yang diluluskan selain daripada akltiviti pengilangan di dalam premisnya dan tertakluk kepada syarat-syarat tertentu. 

7. Pemegang lesen GPB juga dibenar membuat jualan tempatan dan barangan tersebut adalah dianggap s​eolah-olah ianya diimport. 

8. Oleh itu,pengenaan   duti/cukai akan dikenakan sebelum barangan tersebut dilepaskan.

Reinvestment Allowance and Accelerated Capital Allowance (ACA)

1. With effect from the year of assessment 2009, a company or a person has to be in operation for not less than 36 months to be eligible for RA.

Raw & Manufactured Materials: 2018 Overview

1. The production of many key raw materials has declined recently, while others are finding opportunities through new production processes and applications.

2. The production of many key raw materials has declined, while others are finding opportunities through new production processes and applications. Here you’ll find production and import/export information, as well as details regarding applications and future trends.

Dubai Investment Development Agency

1. Sheikh Mohammed bin Rashid Al Maktoum, Vice President and Prime Minister, in his capacity as Ruler of Dubai, issued a law establishing the Dubai Investment Development Agency which will be affiliated to the Department of Economic Development in Dubai.

2. Under the law, the Agency will be tasked with reviewing and analysing the investment climate in the emirate, identifying investment opportunities and impediments to their growth, as well as dealing with any obstacles.

3. Article 12 of the law dictates that preferential advantages, including incentives and exemptions, be granted for investment projects in areas including infrastructure, industrial, social, educational and healthcare.