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Loh Boon How 
Chartered Accountant
• At Airport (Penang International Airport) 
B. H. Loh & Associates 2
• At Seaport (Port Klang Seaport) 
B. H. Loh & Associates 3
• At Borders (Bukit Kayu Hitam DFS) 
B. H. Loh & Associates 4
• Within The Country (Rantau Panjang DFS) 
B. H. Loh & Associates 5
(a) Foods products 
(b) Chocolate ,Confectionery 
(c) Liquor, Cigarettes, Tobacco 
(d) Leather product 
(e) Toilet preparation 
(f) Textiles, wearing apparel, 
(g) Footwear, Headgear 
B. H. Loh & Associates 6
(h) Tableware, Glassware (ceramic, 
porcelain, glass) 
(i) Jewellery 
(j) Articles of base metal 
(k) Typewriter, calculating machine 
(l) Domestic Electrical Appliances 
(m) Telephone set 
(n) Audio, Video media 
B. H. Loh & Associates 7
(o) Television Receivers, Video Cassette 
Recorders, Radio, Broadcast Receivers 
(p) Toys, Games 
(q) Cigarette Lighter, Ball Pen (plastic) 
(r) Sports goods 
• DFS Not allowed to supply goods that are not 
listed as DFG 
B. H. Loh & Associates 8
1. Goods that are imported, 
2. Goods acquired from a bonded 
warehouse, 
3. Goods from an excise warehouse 
• DFS must made in Custom No. 8 Form to 
apply for the suspend. 
B. H. Loh & Associates 9
• Goods supplied by local manufacturer 
(Including from FIZ & LMW) – local 
supplies, therefore the DFS can claim as 
input tax credit. 
B. H. Loh & Associates 10
1. Goods supplied or use in the DFS 
• Example : computer & office equipment 
2. Services supplied or consumed in the 
DFS 
• Example : supply of telecommunication 
consumed by a DFS (Input tax eligible). 
B. H. Loh & Associates 11
1. Bank Guarantee 
2. Stock Record 
3. Return / audit report 
B. H. Loh & Associates 12
B. H. Loh & Associates 
Address : 
No. 1-3-15, Goldhill Complex, 
Tingkat Paya Terubong 1, 
11060 Penang. 
H/P No. : 016-4893382 
Email : bhlohass@gmail.com 
Web-site / facebook : bhloh.com.my 
B. H. Loh & Associates 13

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GST On Duty Free Shop

  • 1. Loh Boon How Chartered Accountant
  • 2. • At Airport (Penang International Airport) B. H. Loh & Associates 2
  • 3. • At Seaport (Port Klang Seaport) B. H. Loh & Associates 3
  • 4. • At Borders (Bukit Kayu Hitam DFS) B. H. Loh & Associates 4
  • 5. • Within The Country (Rantau Panjang DFS) B. H. Loh & Associates 5
  • 6. (a) Foods products (b) Chocolate ,Confectionery (c) Liquor, Cigarettes, Tobacco (d) Leather product (e) Toilet preparation (f) Textiles, wearing apparel, (g) Footwear, Headgear B. H. Loh & Associates 6
  • 7. (h) Tableware, Glassware (ceramic, porcelain, glass) (i) Jewellery (j) Articles of base metal (k) Typewriter, calculating machine (l) Domestic Electrical Appliances (m) Telephone set (n) Audio, Video media B. H. Loh & Associates 7
  • 8. (o) Television Receivers, Video Cassette Recorders, Radio, Broadcast Receivers (p) Toys, Games (q) Cigarette Lighter, Ball Pen (plastic) (r) Sports goods • DFS Not allowed to supply goods that are not listed as DFG B. H. Loh & Associates 8
  • 9. 1. Goods that are imported, 2. Goods acquired from a bonded warehouse, 3. Goods from an excise warehouse • DFS must made in Custom No. 8 Form to apply for the suspend. B. H. Loh & Associates 9
  • 10. • Goods supplied by local manufacturer (Including from FIZ & LMW) – local supplies, therefore the DFS can claim as input tax credit. B. H. Loh & Associates 10
  • 11. 1. Goods supplied or use in the DFS • Example : computer & office equipment 2. Services supplied or consumed in the DFS • Example : supply of telecommunication consumed by a DFS (Input tax eligible). B. H. Loh & Associates 11
  • 12. 1. Bank Guarantee 2. Stock Record 3. Return / audit report B. H. Loh & Associates 12
  • 13. B. H. Loh & Associates Address : No. 1-3-15, Goldhill Complex, Tingkat Paya Terubong 1, 11060 Penang. H/P No. : 016-4893382 Email : bhlohass@gmail.com Web-site / facebook : bhloh.com.my B. H. Loh & Associates 13