COST OF DOING BUSINESS IN MALAYSIA / PENANG · Employees Provident Fund The compulsory...
Transcript of COST OF DOING BUSINESS IN MALAYSIA / PENANG · Employees Provident Fund The compulsory...
COST OF DOING BUSINESS IN
MALAYSIA / PENANG
Invest-in-Penang BerhadPSDC Building, 1, Jalan Sultan Azlan Shah,
Bayan Lepas, 11900 Penang, Malaysia
Tel: +604 646 8833 Fax: +604 646 8811
Email: [email protected]
www.investpenang.gov.my
y
Invest, Work, Live, Play in
Penang
Table of Contents PageNumber
1. Starting a Business 1 - 3
2. Taxation 3
3. Human Resources 4 - 7
4. Utilities 8 - 11
5. Transporation Cost 12 - 13
Page 0
Cost of Doing Business - 2019
Cost of Doing Business in Malaysia/ Penang
1. Starting a BusinessMain fees to be paid to the Companies Commission of Malaysia (SSM)
Reservation of a name
Application for incorporation under section 14 of the Act:
(a) Company limited by share
(b) Company limited by guarantee
(c) Unlimited company
For registration of a company with share capital:
•
•
•
•
•
For registration of a company without share capital
Effective as of 18-Dec-2017
For the full range of fees, please go to SSM's website at www.ssm.com.my
Rental Rates for Prime Office Space
Alor Setar, Kedah
Georgetown, Pulau Pinang
Ipoh, Perak
Kuala Lumpur*
Petaling Jaya, Selangor
Seremban, Negeri Sembilan
Melaka
Johor Bahru, Johor
Kuantan, Pahang
Kuala Terengganu, Terengganu
Kota Bharu, Kelantan
Kota Kinabalu, Sabah
Kuching, Sarawak
The rental above are gross rentals per sq. metre per month inclusive of service charge.
*Rental excludes Petronas Twin Towers
Source: CBRE/WTW Research, May 2018 (via MIDA)
Cost of Prime Office Space in Penang
* The above rates are approximate rentals (gross) psf per month and is subject to change
Source: Different consultants in Penang
USD 1.00 = MYR as of4.18
4.55
7.18
26.00
34.45
16.00
21.50
13.00
27.00
25.00
From
4.78
6.22
8.24
3.83
5.14
11.59
From
38.00
RM 50,000,001 to RM 100,000,000
RM 100,000,000
To
6.46
10.29
5.74
5.74
6.46
6.70
To
4.07
15.55
RM 1,000,000
RM 1,000,001 to RM 10,000,000 (USD 239.2K) to
(USD 11.96 Million) to (USD 23.92 Million)
(USD 2.39 Million)
RM 10,000,001 to RM 50,000,000 (USD 2.39 Million) to (USD 11.96 Million)
6.46
19.00
65.00 25.84
14.11
7.66
9.09
13.64
20.00
27.00
43.00
USDRMLocation
Type
30.00
17.00
57.00
24.00
27.00
28.00
43.00
38.00
10.29
9.09
4-Oct-2019
24.00
108.00
59.00
32.00
50
RM
1000
3000
1000
5,000
20,000
40,000
60,000
70,000 16,746
9,569
4,785
1,196
239
718
239
12
USD
(USD 23.92 Million)
14,354
Mainland, Penang
(RM psf / month)
Georgetown Bayan Lepas/ Bayan Baru
(RM psf / month)
2.00 - 3.50
Penang Island
1.50 - 2.00
(RM psf / month)
48.44
5.98
Rent
70,000 16,746
3.11
Exceeding
(USD 239,234)Not exceeding
Page 1
Cost of Doing Business - 2019Cost of Industrial Land & FactoryPDC Ready Built Factory Units
-
-
-
-
-
-
# Based on JPPH valuation @ 2018
PDC SME Units
Source: PDC (Updated as at Jan 2019)
Cost of Ready-built Factory in Penang
Source: MIDA
USD 1.00 = MYR as of
Penang
Mainland
4.18
RM 1,190,000
USD 284,689
From
From
RM 2,480,000
RM 460,000
Rental
-
USD 0.36 -
RM 4,724
USD 1,130
SME Units
Bukit Minyak
Industrial
Park (27
units)
Terrace 3,087 3,149 – 4,318
SME Village
Batu Kawan
Industrial
Park
(Phrse 4A)
Semi-
detached
Semi-
Detached
Corner
Unit
Semi-
Detached
Corner
Unit
USD 110,048
USD 593,301
to
Terrace -
Standard
Unit
2,304 2,594
Bukit Minyak
Industrial Park (85
units)
Rental
Unit TypeLocationBuilt-Up
(sq.ft)
5,834
2,334
5,856
2,335
Land Area
(sq.ft)
15,518-
22,848
3,417 -
6,148
16,221-
16,533
Sale Price per unit #
USD 284,689
Rental p.s.f. per
month
USD 83.73
RM 6,418 RM 7,001
USD 1,535 USD 1,675
RM 2,420 RM 2,535
USD 579 USD 606
Location
Selling price p.s.f. of
floor area
Type
RM 11,712
USD 2,802
Terrace -
Standard
Unit
2,303 2,594
to
RM 1,190,000 RM 4,376
USD 1,047
RM 2,451
USD 586
RM 2,568
USD 614
USD 610,048
RM3.50
Bayan Lepas
Industrial Park
(Phase IV)
RM 2,550,000
-
USD 35.89
RM440.00
RM
RM150.00 - RM350.00
RM1.50 -
Land Area
(sq.ft)
Location
6,939 13,799.81
USD 896,002
Not Applicable
RM 975,000
USD 233,254
Bayan Lepas /
Bayan Baru
-RM180.00 USD 105.26
RM 4,670
USD 1,117
Mainland RM1.00 - RM1.70 USD 0.24 -
USD 0.84
USD 0.41
4,079 -
4,585
Unit Type Sale Price per unitBuilt-Up
(sq.ft)
USD
USD 43.06
RM 3,745,290
4-Oct-2019
Page 2
Cost of Doing Business - 2019
Cost of Industrial Land
Penang Science Park
North Penang Science Park
Batu Kawan Industrial Park
Source: PDC
Average Construction Costs of Factory Building (per sq. ft.)
Factory with reinforced concrete structure - - - -
Steel portal frame on reinforced concrete - - - -
Factory with clean room facilities - - - -
Source from different consultants
Additional Information:
Mechanical estimate. No or negligible cost variance between Penang island and mainland.
Source from different consultants
USD 1.00 = MYR as of
2. Taxation
Tax
Company Tax
Personal Tax
Sales & Service Tax (SST)
Source: MIDA
2
3
11.48
USD
63.397
47.85 70.574
62.20 86.12
4.18
48.00
Assumptions:
1Clean room and ACMV (Air Conditioning and Mechanical Ventilation)
0% - 10%
Chilled water system (CH’s, CT’s, piping and fittings within chiller plant
room)
Clean room floor, ceiling, plenum, wall
Clean room electrical outgoing cable, clean room lighting, clean room DB’s
Clean room AHU, control, ducting, piping
25.00 5.98
Fire protection (sprinklers, hydrants, hose reel, conventional FA, etc.)
LocationSelling Price (per sq. ft.) (Subject to change)
USDRM
45
45
45
10.77
10.77
10.77
Mainland
RMUSD
Penang Island
RM USD
190
200
260
265
295
360
45.45
350
47.85
52.63
64.59
64.59
71.77
83.73
200 270
220 300
270
12.00 2.87
12.00 2.87
Rate
18% - 24%
1% - 28%
Unit Cost also very much depending on cleanroom class, floor loading, column spacing and building height which
already include the MEP (Mechanical, Electrical, and Plumbing) rates as follow:
TypesRM
137.00 32.78
45.00 10.77
32.00 7.66
Non-clean room ACMV (water-cooled packaged units)
per. sq. ft.
4-Oct-2019
Note: As announced in budget 2019,
corporate tax rate is 24% and corporate
tax rate for SMEs is 17%, from the year of
assessment 2019
Page 3
Cost of Doing Business - 2019
3. Human Resources
Minimum Conditions of Employment
The Employment Act, 1955 is the main legislation on labor matters in Malaysia.
Paid annual leave for employees:
Less than two years of service 8 days
Two or more but less than 5 years of service 12 days
Over five years of service 16 days* Minimum paid annual leave to be provided for employees
Paid sick leave per calendar year:
Less than two years of service 14 days
Two or more but less than five years of service 18 days
Over five years of service 22 days
* Minimum paid annual leave to be provided for employees
Payment for overtime work:
Normal working days 1.5x hourly rate of pay
Rest days 2.0x hourly rate of pay
Public holidays 3.0x hourly rate of pay
Minimum Wages Order (Amendment) 2018
Shift Work:
Souce: International Labour Organization
http://www.ilo.org/dyn/natlex/docs/WEBTEXT/48055/66265/E55mys01.htm#c60c
USD 1.00 = MYR as of4.18
Not exceeding eight hours in one day or 48 hours in one week
The Minimum Wages Order (Amendment) 2018 had laid down the minimum wages to be paid for all employees
who fall within the First Schedule of the Employment Act 1955 is RM1,100 (USD263) per month. Minimum wages
are defined as basic wages, excluding any allowances or other payments.
At least 11 gazetted public holidays (inclusive of five compulsory public holidays;
National Day, Birthday of the Yang Dipertuan Agong, Birthday of Ruler/Federal
Territory Day, Labour day and Malaysia Day) in one calendar year and on any day
declared as a public holiday under section 8 of the Holiday Act 1951
60 days
An employee who is engaged under his contract of service in shift work may be required by his employer to work
more than eight hours in any one day or more than forty-eight hours in any one week but the average number of
hours worked over any period of three weeks, or over any period exceeding three weeks as may be approved by the
Director General, shall not exceed forty-eight per week.
Paid holiday
Where hospitalization is necessary
Paid maternity leave
Normal work hours
up to 60 days (inclusive of the paid sick leave entitlement
stated above)
4-Oct-2019
Page 4
Cost of Doing Business - 2019
Statutory Contributions
Employees Provident Fund The compulsory contributions under the Employees Provident Fund (EPF) Act 1991:
11% of the
per employee per month employees' monthly wages
5.5% of the
per employee per month employees' monthly wagesSource: MIDA
Social Security Organisation (SOCSO)
• Government employees
• Domestic servants
• Self-employed persons
• Foreign workers (covered under Workmen’s Compensation Act 1952)
• Spouse/s of a sole proprietor or partners
Contribution for Local Employees
*Monthly contribution is subject to the ceiling of the insured wage of RM4,000.00 per month.
Contribution for Foreign WorkersThe rate contribution is 1.25% of the insured monthly wages and to be paid by the employer.
Source: SOSCO https://www.perkeso.gov.my/index.php/en/
USD 1.00 = MYR as of4.18
< 60 years
Employer (1.75%), Employee (0.5%)
Based on employees' monthly wages
60 years and above
Employer (1.25%)
First Category
All employees who have not reached the age of 60, must contribute
under the First Category except for those who have attained 55
years of age and have no prior contributions before they reach 55
due to non-eligibility under the Employees’ Social Security Act,
1969.
For eligible new employees who are 55 years of age, they must be
covered under the Second Category.
Note
SchemeEmployment Injury Scheme
Invalidity SchemeEmployment Injury Scheme
All Malaysian employees and permanent residents who have been employed by an employer under a contract of
service or apprenticeship are liable under SOCSO's act. Categories of employees exempted from SOCSO's coverage
are:
RM5.00 (USD 1.2)
Contribution
SOCSO administers two social security schemes for workers earning wages not exceeding RM4,000 (USD957) per
month. Once covered, workers remain covered irrespective of their wages. However, the maximum contribution is
based on wages of RM4,000 (USD957) per month.
Age
Based on employees' monthly wages
Second Category
Employees
Minimum of 11% of the
employees' monthly wages
Minimum of 4% of the employees' monthly wages
(i) Monthly wages RM5,000 (USD1,196) and below -
Minimum of 13% of the employees' monthly wages
(ii) Monthly wages exceed RM5,000 (USD1,196) – Minimum
of 12% of the employees’ monthly wages
Employers Employees
All foreign workers and expatriates and their employers are exempted from compulsory contributions. They can,
however choose to contribute and the applicable rates are as follows:
Age Group
60 years and
below
60- 75 years None
Age Group Employers
RM5.00 (USD 1.2)
4-Oct-2019
60 years and below
60-75 years
Page 5
Cost of Doing Business - 2019Human Resources Development Fund (HRDF)
Source: MIDA
Employment Insurance System 2017 - Act 800 (EIS)
•
•
•
Employment of Expatriates
i. Employment Pass:
• Key Post
• Term Post ii. Processing Fees
iii. Journey Perform Visa
iv. No levy
Visit Pass [VP (TE)] - PLKS i. Levy:
ii. Processing Fees:
iii. Journey Perform
Visa (if applicable) Source: MIDA
USD 1.00 = MYR as of4.18
RM 410 (USD 98)
RM 125 (USD 30)
RM 125
(USD 72)
(USD 48)
(USD 30)• minimum period of employment’s
contract is (2) years and stamping;
and
• salary not less than RM 5,000
(USD 120)
HRDF operates on the basis of a levy/grant system. Employers who have paid the Human Resources Development
levy will qualify for training grants from the HRDF to defray or subsidise training costs for their Malaysian
employees.
Manufacturing companies cover under the Human Resources Development Berhad Act, 2001 are as follows:
Mandatory 1% of employees' monthly wages
RM 500
(USD 1,196)
B
A
RM 200
Per post/application (subject to visa entry
requirement according to each country of origin)
Type of Passes Payment of Fees
An employment pass is issued to expatriate to enable him to stay and work legally in the country. There are two
types of passes issued by the Immigration Department subject to the period of employment’s contract and the
monthly salary received by the expatriates.
Employment Pass (PG)
This pass is issued for key-post and term-
post position subject to the following
conditions:
Beginning Jan 1, 2018, employers and employees will each have to contrinbute 0.2% of the employees' wages
towards an accumulated EIS fund.
The contribution to the fund is capped at wage level of RM4,000 (USD957) a month, although a person may earn
more than RM4,000 (USD957) a month, his contribution is fixed at 0.2% of RM 4,000
Employers with 5 to 9 employees regardless
of paid-up capital, are given the option to
register with HRDF
Employers with 10 employees and above
Categories of Employers
RM 300
RM 500 (USD 120)
0.5% of employees' monthly wages
Rate of Levy Contributions
4-Oct-2019
Employment insurance system adminstered by the Social Security Organization is to provide certain benefits and
re-employment placement program for insuraed persona in the event of loss of the employment
Visit Pass (Temporary Employment) is
issued only for domestic helpers (maid).
Page 6
Cost of Doing Business - 2019
Wage Rates (Monthly)
Finance
Financial Analyst Degree 3-4 years
Accountant Degree/
Professional Cert
Office support
Administrator Diploma/Degree 3-5 years
Sales, Marketing & Advertising
Customer Service Executive Diploma/Degree 2-3 years
Marketing Executive Diploma/Degree 2-4 years
Marketing Manager Higher Diploma/Degree 8 years
Human Resources
HR Manager Diploma/Degree 6-8 years
HR Officer / Executive Diploma/Degree 2-3 years
HR Assistant High School/Diploma 1-2 years
Information Technology
IT Executive Degree 2 years
Programmer Degree 1-2 years
Help Desk Analyst Degree 2-3 years
Web Designer Degree 2 years
Software Engineer Degree 2-3 years
Systems Analyst Degree 3-5 years
Business Development Manager Degree 3-5 years
Project Manager Degree 3-5 years
Helpdesk Tech Support
(Foreign Languages)
Logistic & Warehousing
Shipping Supervisor Diploma/Degree 3-5 years
Warehouse Executive Diploma 2-3 years
Buyer Diploma/Degree 2-3 years
Logistic Coordinator Diploma/Degree 3-5 years
Warehouse Manager Diploma/Degree 4-5 years
Engineering & Technical
QA Engineer Degree 4-5 years
Sales Engineer Technical/
Diploma/ Degree
Mechanical Engineer Engineering Degree 3-4 years
Electrical & Instrument Engineer Degree 4-6 years
Product Engineer Engineering Degree 4-6 years
Service Engineer Degree 3-4 years
Technical Manager Technical/
Diploma/ Degree
Maintenance Engineer Degree 3-4 years
Assembly Engineer Degree 2-3 years
Chemical Engineer Diploma/Degree 3-4 years
R&D Engineer Diploma/Degree 2-3 yearsNote: Salary figures are industry average. Figures may vary according to depth of expertise and experience.
Source: Malaysia Employment Outlook & Salary Guide 2018/19 by Kelly Services
USD 1.00 = MYR as of4.18
ExperienceQualification(s)
6,500
6,500
6,500
8,000
8,000
4,700
3,200
1,914
3,500
RM USD
12,000
RM
1,483
4-5 years
6,500
6,500
8,400
3,900
4,600
837
10,500
14,000
1,100
861
718
742
1,722
1,914
742
502
861
933
1,435
1,196
1,244
PositionMinimum
1,483
3-4 years
789
789
837
4-5 years 6,200
6,000
5,000
USD
7,800
5,300
4,000
4,800
4,700
8,400
8,500
9,000
6,300
5,300
5,800
4,800
4,600
6,400
6,000
3,000
3,100
7,200
8,000
3,100
1,555
3,500
2,600
2,300
3,600
3,100
837
6,200
1,675
3,200 766 6,500
1,435
2,100
3,349
2,033
2,153
1,507
1,268
1,388
1,148
1,124
2-3 years
Maximum
1,483
742
861
550
622 4,900
4,200
5,300
5,300
3,600
6,200
1,124
2,871
2,512
1,100
1,100
1,531
2,010
1,866
8,000
5,200
4,600
3,600
766
8,400 2,010
1,268
1,268
1,005
1,172
3,500
3,300 789
837 7,000
6,500 1,555
3,500
8,000
3,300
3,300
1,555
1,914
1,914
1,148
957
1,268
Degree
3,110
1,555
1,914
2,010
1,555
1,555
1,555
4-Oct-2019
13,000
Page 7
Cost of Doing Business - 2019
4. Utilities
Electricity Rates (Peninsular Malaysia)
TARIFF D – LOW VOLTAGE INDUSTRIAL TARIFF
For the first 200 kWh (1 -200 kWh) per month
For the next kWh (201 kWh onwards) per month
The minimum monthly charge
TARIFF E1 - MEDIUM VOLTAGE GENERAL INDUSTRIAL TARIFF
For each kilowatt of maximum demand per month
For all kWh
The minimum monthly charge
TARIFF E2 - MEDIUM VOLTAGE PEAK/OFF-PEAK INDUSTRIAL TARIFF
For each kilowatt of maximum demand per month during the peak period
For all kWh during the peak period
For all kWh during the off-peak period
The minimum monthly charge
TARIFF E3 - HIGH VOLTAGE PEAK/OFF-PEAK INDUSTRIAL TARIFF
For each kilowatt of maximum demand per month during the peak period
For all kWh during the peak period
For all kWh during the off-peak period
The minimum monthly charge(Source: Tenaga National Berhad on Jan 2019)
Water Rate (Penang)
Tariff 2: Trade ordinaryMinimum charge: per month per monthFirst 20 m3
More than 20 m3to 40 m3
More than 40 m3 to 200 m3
More than 200 m3
(Source: Perbadanan Bekalan Air Pulau Pinang Sdn Bhd, as on Jul 2017)
Comparison of Water Rate by States in Malaysia
Price per m³ Min. Payment/
(RM) month (RM)
Penang Industrial/ Commmercial 0 - 20 m³
20 - 40 m³
40 - 200 m³
Above 200 m³
Selangor Industrial/Commercial 0 - 35m³
35m³ and above
Johor Industrial/Commercial 0 - 35m³
35m³ and above
Kedah Commercial 0 - 50m³
51 - 200m³
201 - 350m³
More than 350m³
Industrial 0 - 1,000m³
1,001 - 10,000m³
10,001 - 50,000m³
More than 50,001m³
Source: MIDA
USD 1.00 = MYR as of4.18
12.00
TARIFF CATEGORY
7.08 /kW
0.202 /kWh
600 143.54
0.05 /kWh
0.08 /kWh
8.49 /kW
143.54
0.05 /kWh
0.08 /kWh
29.6 /kW
CURRENT RATE
143.54
600
35.5 /kW
0.337 /kWh
1.50
Usage
1.60
36.00
30.00
15.00
15.00
0.08 /kWh
Category RM per 1,000 litres USD per 1,000 litres
0.851.051.301.45
0.200.250.310.35
12 2.87
37.00 /kW
0.355 /kWh
0.219 /kWh
State
0.85
1.05
1.30
1.45
2.07
2.28
2.80
3.30
1.40
8.85 /kW
1.60
1.80
2.10
USD
0.09 /kWh
0.11 /kWh
1.72
1.80
1.40
0.337 /kWh
600
4-Oct-2019
0.441 /kWh
7.20
RM
0.38 /kWh
Page 8
Cost of Doing Business - 2019
Sewerage Rates
Industrial Customers
Industrial customers will be charged based on the total number of employees
Scheduled Waste Treatment Rates
Mineral Oil Wastes
Wastes containing lubricating oil, hydraulic oil, etc.
Organic Chemical Wastes Containing Halogens and/or Sulphur > 1%
Freon, PVC wastes, chloroform, solvents, capacitors and transformers containing PCB, etc.
Waste Solvents Containing Halogens and/or Sulphur < 1%
Organic Chemical Wastes Containing Halogens and/or Sulphur < 1%
Glue, latex, paint, phenol, printing ink, synthetic oils, soap, epoxy, etc.
Wastes Containing Mercury
Mercury, vapour lamps, COD-fluids, mercury batteries, etc.
Pesticide Wastes
Insecticides, fungus and weed killers, rat poison, etc
Inorganic Wastes
Miscellaneous
Organic Wastes for Incineration
*Note: Packaged wastes refers to wastes packed in standard 200-litre drums or 1m3 PP Bags.
(Source: MIDA)
USD 1.00 = MYR as of
Medicine wastes, lab-packs, asbestos wastes, mineral sludges, isocyanates (MDI,TDI), batteries, etc.
Acetone, alcohols (eg. ethanol, methanol), benzene, turpentine, xylene, etc. Waste should be
pumpable, containing < 50% water and 18MJ/kg calorofic value
(USD 0.6)RM2.50
per head per month
RM2.00Premises with individual septic tanks
RMRM USD
Pumpable liquid
(per tonne)
RM USD
Solid
(per tonne)
Pumpable liquid
Kualiti Alam Sdn. Bhd. is a designated company providing off-site scheduled waste treatment disposal services in
Peninsular Malaysia. Its waste management centre is located at Bukit Nanas in Negeri Sembilan. Scheduled wastes
must be disposed through department of environment licensed scheduled waste with recovery contractors. For non-
scheduled wastes, collection and disposal rates vary according to location and contractor.
Acids, alkaline, sodium hypochlorite, inorganic salts, metal hydroxide sludge, chromate and cyanide
waste, etc.
Bulk Wastes
Solid
Premises receiving sewerage services
(USD 0.48)
per head per month
Waste Type
194
3,150 754
1,350 323
1,890
630 151
452
A
B
C
H
K
T
X
Z
A
B - -
Waste
Group (per tonne)
RM USD
C
H/Z
-
T 3,600 861 - - -3,150
4.18
-
- - -
1,800 431 2,700
Packaged Wastes*
Sewerage services in Malaysia were privatised in 1994 and are managed by Indah Water Konsortium Sdn. Bhd., a
company wholly owned by Minister of Finance Incorporated. It operates in 86 Local Authorities areas except those in
Johor Bahru, Kelantan, Sabah and Sarawak.
Waste Group
4-Oct-2019
754
- -
3,600 861
-
2,790 667
(per tonne)
-810
-
646
-
-
-
USD
Page 9
Cost of Doing Business - 2019
Liquid Inorganic Wastes for Physical/Chemical Treatment
Acid Wastes Without Chromate (X)
Alkaline Wastes Without Cyandie (X)
Chromate Wastes (X)
Cyanide Wastes (X)
Mercury Wastes (K)
Inorganic Wastes for Solidification
X / Z
Inorganic Wastes for Direct Landfill
X / Z
Encapsulation
Contaminated Crushed Drum and Other Contaminated Waste
Cementation
Dry Cell Batteries and Other Miscellaneous Wastes
Source: MIDA
USD 1.00 = MYR as of4.18
1,800 431 1,980 474
431 1,980 474
USD RM USD
108
Waste Group
Packaged Wastes*
(per tonne)
3,600
USD
810
861 3,780 904
Waste Group
800-litre Pallet Tank
(per tonne)
200-litre Drum
(per tonne)
344 1,620 388
344 1,620 388
Packaged Wastes*
(per tonne)
RM USD
1,500 359
Waste Group (Z)
495 118
Waste in Bulk
(per tonne)
RM USD
765 183
Waste in Bulk
(per tonne)
RM USD
450
Waste Group
Packaged Wastes*
(per tonne)
RM USD
Waste Group (Z)
Packaged Wastes*
(per tonne)
RM USD
900 215
194
1,800
4-Oct-2019
RM
1,440
1,440
RM
Page 10
Cost of Doing Business - 2019Transportation Rates
Negeri Sembilan
Kuala Lumpur
(Wilayah Persekutuan)
Melaka
Selangor
Perak
Johor
Pahang
Penang
Terengganu
Kedah
Kelantan
Perlis
Source: Kualiti Alam Shd. Bhd. - www.kualitialam.com.my
Natural Gas Tariff - Industrial
Effective 1 Jan 2019 until 30 June 2019, inclusive of GCPT surcharge of RM0.23/MMBtu
Source: Gas Malaysia Berhad - www.gasmalaysia.com
USD 1.00 = MYR as of4.18
Tariff CategoryApplicability Range
MMBtu/year
7.35 601 - 5,000
Price
(RM/MMBtu)
RM USD
No
Statemin. 18 pallet
1st Tier
Per Pallet
2nd Tier
Above 18 pallet
USD
Per Metric
Tonne
21.67
29.87 7.15
91.56 21.90
30.36 7.26
32.80 7.85
52.88 12.65
27.17
79.32 18.98 39.66 9.49
RM USD RM USD RM
KM
99.14
82.25 19.68 41.13 9.84 102.82
84.21 20.15
180.17 43.10
65.61 15.70
114
248
274
374
59.73 14.29
652
722
74.66
26.44 6.33
56.79 13.59 141.98
183.11 43.81 228.89
54.17
33.97
181.15 43.34 90.58
33.46 8.00 > 750,000
4 Tariff F 32.38 7.75 200,001 - 750,000
3 Tariff E 32.38 7.75 50,001 - 200,000
2 Tariff D 5,0001 - 50,00031.04 7.43
Tariff L
23.72
19.62
5
90.09 21.55
25.18
24.60
Note: For waste on pallets,the rates are quotes in 2 tiers. The 1st tier is for a minimum of 18 pallets and the 2nd is for any
pallets above the minimum 18 pallets in the same consignment.
1 Tariff C 30.74
1050
1152
1166
1190
1240
760
54.76
184.09 44.04 92.04 22.02 230.11 55.05
14.52
225.22 53.88
4-Oct-2019
113.59
60.71 18.16
226.44
42.11 10.07 105.26
66.10
75.89
82.01
17.86
15.81
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Cost of Doing Business - 2019
5. Transportation Costs
Container Haulage Rates
Haulage base: Port Klang (North Port)
Source: MIDA
Ocean Freight Rates
Rates quoted are subject to:
1. THL/THD/DOC and EDI
2. BAF/ CAF/WAR RISK/ PEAK SEASON surcharges as per Conference announcement.
AUSTRALIA
Main ports
CHINA
Shanghai
EUROPE
Main ports
USA
INDIA
Navasheva
JAPAN
Main ports
KOREA
Pusan
WEST MEDITERRANEAN
Main ports
NEW ZEALAND
SOUTH AFRICA
Source: MIDA
USD 1.00 = MYR as of
59.80
194.80
4.18
2,150.67
3,963.00
0.00
23.20
1,515.00 1,820.08245.28
20' & 40'
FAFHaulage
Rates
12.47%
period from
1st June
2011
Total
Effective 1st
Jan 2007
19.80
Los Angeles1,800 2,200
197.80
197.80
197.80
240.00
240.00
56.40
103.40
3,488.00 4,292.71
466.76
SELANGOR - Banting
(RM)
20' & 40'
RM
1,900
2,500
450
PAHANG - Kuantan
KELANTAN - Kota Bharu
MELAKA - Air Keroh Industrial Area
3,544.56
3,547.93
20-ft container
USD
2,782.00
Area
PORT KLANG - Shah Alam
PETALING JAYA - Sungai Way
PERAK - Tanjong Malim
PENANG - Butterworth/ Seberang Perai
KEDAH - Kulim
PERLIS - Kangar
NEGERI SEMBILAN - Nilai
533.00
677.00 109.61
TERENGGANU - Kerteh
JOHOR - Pasir Gudang
From Port Klang to:
2,328.00
(RM)
726.15 173.72
786.61 188.18
800
4,100
848.79
2,000
400
400
600
1,625
100
3,430.21
2,818.00 3,485.23
376.90
450.41
456.23
1,406.53
1,762.00
4,802.41
188.13
285.27
833.79
820.62
1148.90641.61
514.51
336.49
211.00
2,883.00
2,847.00
900
200
950
1,300
2,902.70
1026.96
USD
Actual at
Cost
Road Toll
639.09
1,162.00
694.43
605.00
86.29
97.95
460.93
564.71
847.98
435.43
152.89
4-Oct-2019
3,400
1,200
800
40-ft container
USD
Page 12
Cost of Doing Business - 2019Courier Service Rates
Various Malaysian and international companies provide courier services in Malaysia.
Source: MIDA
USD 1.00 = MYR as of4.18
Max. Weight Limit (kg)
USD
19 7 2
RM
17
RM USD
25 9
105 25
105 25 9 2
19 7 2
2
25
32 8
6
Documents
Next 500 gm
Merchandise
First 200 gm Next 200 gm
RM
Germany
Japan
UK
USA
Destination
Country
Australia
First 500 gm
80
105
70
80
55 80
80
70
4
819
17
USD
19
13
9 2
RM
15
4-Oct-2019
32
25
USD
6
30
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Cost of Doing Business - 2019
Note/Remark
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Cost of Doing Business - 2019
Disclaimer: The content of the booklet is not comprehensive and it is for general information purposes only and does not constitute
advise. InvestPenang has taken all reasonable measures to ensure that the information is correct. However, InvestPenang gives no
warranty and accepts no responsibility for the accuracy or the completeness of the information contained in this booklet. All content
and information in the booklet might be changed or updated without notice.
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