With the EV tax holiday for fully imported (CBU) electric vehicles set to end on 31-December, the Malaysian Automotive Association (MAA) has clarified to Berita Harian that vehicles entering Malaysia before 28-December 2025 can still qualify for exemption from import and excise duties.
MAA President Mohd Shamsor Mohd Zain said, “The delivery period has nothing to do with the tax exemption. What matters is that the stock must have entered the country this year before December 28, 2025, and be declared to customs.”
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This places emphasis on the timing of the vehicles’ entry into Malaysia, rather than the actual delivery or registration of the vehicles themselves.
Much has been going on with CBU EV tax exemptions in recent years. The original plan was for the incentives to expire on 31 December 2023, before being extended to 31 December 2024.
Last year, more than 28,000 EVs were sold in Malaysia. As of October 2025, over 31,000 EVs have already been registered, surpassing last year’s total. Among them, the Proton eMas 7 has consistently outsold its rivals, cementing its position at the top of the EV sales charts so far.