The Royal Malaysian Customs Department (RMCD) issued an announcement on 31 March 2022 (available only in the Bahasa Malaysia language) indicating that the expansion of excise duty on sugar-sweetened beverages, which was announced in the Budget 2022 speech on 29 October 2021 with a proposed effective date of 1 April 2022, has been postponed to a later date to be determined.
Source Deloitte