Untitled

Download as pdf or txt
Download as pdf or txt
You are on page 1of 4

Lampiran A/Appendix A

1. CRUDE PALM OIL (CPO)

On the gazetted value listed below, a duty to be calculated in ringgit per tonne to the
nearest sen, according to the rates shown :

On the first RM 650.00 per tonne Nil

Plus on the next RM 50.00 per 10%


tonne
Plus on the next RM 50.00 per 15%
tonne
Plus on the next RM 50.00 per 20%
tonne
Plus on the next RM 50.00 per 25%
tonne
Plus on the balance 30%

2. PROCESSED PALM OIL (PPO)

On the gazetted value, a duty to be calculated in ringgit per tonne to the nearest sen,
according to the rates and categories shown :

Category I and II Nil

Category III, IIIA and IV Nil

Category I - PPO products which have undergone the following one-stage


process :
Neutralised/Refined Palm Oil;
Bleached Palm Oil;
Crude Palm Olein.

Category II - PPO products which have undergone the following two-


stage process :
Neutralised/Refined Bleached Palm Oil;
Neutralised/Refined Palm Olein;
Bleached Palm Olein.

Category III - PPO products which have undergone the following three-
stage process :
Neutralised/Refined Bleached Deordorised Palm Oil 6 Red
max;
Neutralised/Refined Bleached Palm Olein.

Category IIIA - PPO products which have undergone the following three-
stage process :
Neutralised/Refined Bleached Deordorised Palm Oil 3 Red
max.

Category IV - PPO products which have undergone the following four-


stage process :
Neutralised/Refined Bleached Deordorised Palm Olein.

For purposes of this Appendix PPO products are defined as follows :

(1) “neutralised/refined palm oil” is palm oil which has undergone the
process of neutralisation whereby its acidity is reduced such that its
free-fatty acid content calculated as palmitic acid does not exceed
0.3%;

(2) “bleached palm oil” is palm oil which has undergone the process of
bleaching whereby the colouring matter is reduced such that
measured on the Lovibond Tinctometer using 5 ¼ in. cell, it shall not
exceed 20 Red;

(3) “crude palm olein” is the fractionated lower-melting point component


of palm oil where iodine value is not less than 56;
(4) “neutralized/refined bleached palm oil” is palm oil which has
undergone processes of neutralisation and bleaching whereby its
acidity and its colouring matter are reduced such that its free-fatty
acid content calculated as palmitic acid does not exceed 0.3% and the
colouring matters measured on the Lovibond Tinctometer using 5 ¼
in. cell, shall not exceed 20 Red;

(5) “neutralised/refined palm olein” is palm olein which has undergone


process of neutralisation only whereby its acidity is reduced such that
its free-fatty acid content calculated as palmitic acid does not exceed
0.3%;

(6) “bleached palm olein” is palm olein which has undergone process of
bleaching only whereby the colouring matter is reduced such that
measured on the Lovibond Tinctometer using 5 ¼ in. cell, it shall not
exceed 20 Red;
(7) “neutralized/refined bleached deodorised palm oil 6 Red Max.” is
palm oil which has undergone processes of neutralisation, bleaching,
deodorisation whereby its acidity, its colouring matter and its smell
and taste are reduced, such that its free-fatty acid content calculated
as palmitic acid does not exceed 0.2%, and measured on the Lovibond
Tinctometer using 5 ¼ in. cell, it shall not exceed 6.0 Red but more
than 3.0 Red, and such that it is quite odourless and tasteless;

(8) “neutralised/refined bleached palm olein” is palm olein which has


undergone processes of neutralisation and bleaching whereby its
acidity and its colouring matter are reduced such that its free-fatty
acid content calculated as palmitic acid does not exceed 0.3% and
measured on the Lovibond Tinctometer using 5 ¼ in. cell, it shall not
exceed 20 Red;

(9) “neutralised/refined bleached deodorized palm oil 3 Red Max.” is


palm oil which has undergone processes of neutralisation, bleaching,
deodorisation whereby its acidity, its colouring matter and its smell
and taste are reduced, such that its free-fatty acid content calculated
as palmitic acid does not exceed 0.1% and measured on the Lovibond
Tinctometer using 5 ¼ in. cell, it shall not exceed 3.0 Red, and such it
is quite odourless and tasteless;

(10) “neutralised/refined bleached deodorised palm olein” is palm olein


which has undergone processes of neutralisation, bleaching and
deodorisation whereby its acidity, its colouring matter and its smell
and taste are reduced, such that its free-fatty acid content calculated
as palmitic acid does not exceed 0.2% and measured on the Lovibond
Tinctometer using 5 ¼ in. cell, it shall not exceed 6 Red, and such that
it is quite odourless and tasteless.

You might also like