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FAQ

Halal Park is a community of manufacturing and service businesses located on common property to preserve the integrity of Halal products.

Halal Parks accredited by HDC is called HALMAS Halal Parks where operators must comply with the requirements under the HDC Designated Halal Park Development Guidelines. In essence, it is a centre of infrastructure excellence and has been regarded as one of the building blocks of the halal industry.

To qualify for the HALMAS status, applicants must meet the following criteria:

A separate legal entity to be established specifically to develop, manage and upkeep the HALMAS Halal Park.
The total land size to be developed must be at least a hundred (100) acres.
Involve the Halal Industry cluster component in terms of food, non-food products and services.
The applicant company must provide basic infrastructures/facilities, including one-stop service centre, to assist investors.
Protect Halal integrity and ensure there is no element of doubt.
Comply with the environmental guidelines, local authority guideline and other relevant authorities.

Halal Park Operators, Halal Industry Players (Manufacturers) and Halal Logistic Operators within the Halal Parks granted with HALMAS status will be eligible to apply for tax incentives.

Tax Incentive for Halal Parks Operators
1) Full income tax exemption for a period of 10 years; or Full income tax exemption on qualifying capital expenditure for a period of 5 years.
2) Exemption on import duty on equipment, components and machinery used directly in the cold room operations in accordance with prevailing policies.

Tax Incentive for Halal Industry Players (Manufacturers)
1) Full income tax exemption on qualifying capital expenditure for a period of 10 years; or Income tax exemption on export sales for a period of 5 years.
2) Exemption on import duty on raw materials used for the development and production of halal promoted products.

Tax Incentive for Halal Logistics Operators
1) Full income tax exemption for a period of 5 years; or Full income tax exemption on qualifying capital expenditure for a period of 5 years.
2) Exemption on import duty on equipment, components and machinery used directly in the cold room operations in accordance with prevailing policies.

Tax Incentive for Halal Industry Players (Manufacturers)

Manufacturers are eligible to apply for halal industry tax incentives for products which are promoted and categorized under the following sectors:-
Specialty processed food
Pharmaceuticals, nutraceuticals and probiotics
Cosmetics and personal care
Halal ingredients
Meat products

2.Employment of high-value knowledge workers with a minimum of 15% of the total work force including at least three (3) Halal Compliance Officers.
3. Located in Halal Parks granted with HALMAS status.
4. Must not be involved in trading and consultancy activities.
5. Must always comply with prescribed quality, hygiene and environmental guidelines.
6. Must always comply with all laws, regulations and licensing requirements where applicable.
7. Must comply with HDC’s Halal Integrity criteria with tests from accredited laboratories in determining the credibility of the promoted halal products.
8. Must be involved in new business activities related to Halal and must incorporate a new legal entity in Malaysia.

Tax Incentive for Halal Logistics Service Provider
1. Services provided by Halal Logistic Operators must be integrated, which comprises of the three (3) principal activities :

Forwarding
Warehousing
Transportation

2. And at least one of the following activities :

Distribution
Other related and value-added services/activities (e.g. palletizing, product assembly/installation, bulk breaking, consolidation, packaging/re-packaging, procurement, quality control, labelling/re-labelling, testing, etc.).
Supply chain management.

3. Must own the minimum infrastructure as follows :

Commercial Vehicles – 20 units
Warehousing facilities – 5,000 sq. metres

Halal promoted sectors are:

Specialty processed food
Pharmaceuticals, nutraceuticals and probiotics
Cosmetics and personal care
Halal ingredients
Meat products

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