| Import /
Export Procedures |
| Places For
Import And Export |
| Goods can be
imported and exported by land, air and sea but only
at the places listed in the First Schedule of the
Customs Regulations, 1977. Among the places
includes:- |
Internation Airports
- Langkawi
International, Kedah
- Bayan Lepas
International, Penang
- Kuala Lumpur
International, Sepang
- Senai
International, Johor
- Kota Kinabalu
International, Sabah
- Labuan
International, Sabah
- Kuching
International, Sarawak
|
Ports
- Kuah, Langkawi
- Teluk Ewa,
Langkawi
- Pulau Pinang,
Butterworth
- Lumut, Perak
- Port Klang,
Selangor
- Melaka, Melaka
- Pasir Gudang,
Johor
- Tanjung Belungkor,
Johor
- Kuantan, Pahang
- Tanjung Gelang,
Pahang
- Kemaman,
Terengganu
- Pengkalan Kubor,
Kelantan
- Kota Kinabalu,
Sabah
- Labuan, Sabah
- Sandakan, Sabah
- Kuching, Sarawak
- Miri, Sarawak
- Sibu, Sarawak
|
Land
- Padang Besar,
Perlis
- Wang Kelian,
Perlis
- Bukit Kayu Hitam,
Kedah
- Pengkalan Hulu,
Perak
- Johor Bahru,
Johor
- Gelang Patah,
Johor
- Rantau Panjang,
Kelantan
- Sindumin, Sabah
- Tebedu, Sarawak
- Sungai Tujuh,
Sarawak
|
Railway
- Padang Besar,
Perlis
- Johor Bahru,
Johor
- Tanjung Pagar,
Singapura
- Rantau Panjang,
Kelantan
|
| |
| Declaration
Form |
All goods meant for
import and export either it is under import/export
duty or otherwise must be declared in writing in the
respective forms; customs form No 1 for imported
goods and customs form No 2 for exported goods.
Declaration forms must be filled in detail including
providing true information regarding the number,
description of packages/crates, value, weight,
quantity and type of goods. The origin of the goods
will also need to be informed. This applies for
goods meant for exports as well where the final
destination of the goods is notified. Completed
Custom forms will need to be submitted to Customs
offices at the place where the goods are to be
imported or exported. |
| |
| Customs Agent |
Under the provision
of the Customs Act 1967, importers and exporters are
allowed to appoint any agents to act on their behalf
with the condition that the agents had been given
the approval by the Customs Director General for
customs clearance duties. Application for legal
agents will need to be given to the customs office
at the location where the goods are to be imported
or exported.
Separate approvals are not necessary to manage
customs clearance duties for each customs office.
For example; if approval has been given to manage
customs clearance duties in Johor Bahru; this means
that the same approval can be applied to all customs
clearance offices in the country on the condition
that the state Customs Director has been informed.
|
| |
| Duties |
All duties/custom
taxes imposed on imported goods will need to be paid
in advance before the goods can be released. The
same applies for exported goods. All exported goods
will need to settle the export duties prior to
clearance.
Duties/Taxes levied on any goods imported into the
county include :
- Import duty
- Sales tax
- Excise duty
|
| Import Duty |
| Duty import rates
vary according to the type of imported goods. The
rates imposed on each good imported is describe in
column 4 and 5 of the First Schedule under the
Customs Duties Order 1996. It is possible that
imported goods are exempted from the import duty.
However, it is not exempted from the sales tax. |
| Sales tax |
Rates on the sales
tax levied are described in the Sales Tax Order
1977. There are 3 different rates charges: 5%, 10%,
20% and 25% which are levied on all imported goods
other than those listed in the Sales Tax (Exemption)
Order 1980 which are exempted from the sales tax.
Goods that will be levied the 20% sales tax includes
:
- Beer, wine and
other wine.
- Alcoholic
liquours which are classified under the heading
2205.10 100 to 2208.90 990.
Cigars, cheroots,
cigarillos and cigarettes of tobacco substitutes,
beedies and other products classified under the
heading 2402.10 000 to 2402.90 200 of the Customs
Duty Order 1996.
Other than the goods described above and those
exempted from the Sales Tax (Exemption) Order 1980,
the sales tax levied would be either 5% or 10%
For imported goods, sales taxes are calculated and
assessed by :
- The value of the
imported goods
- Value of customs
duty involved
- Value of excise
duty involved
|
| Export Duty |
Column 5 of The
First Schedule under the Customs Duties Order 1996
indicates the export duty rates imposed on
particular exported goods.
The word “Nil” printed in column 4 and 5 in the
Customs Duties Order 1996 indicates no export and
import duties will be levied on export and imported
goods. |
| |
| Cept Duty
Rates |
An agreement on the
creation of a Common Effective Preferential Tariff (CEPT)
Scheme for the Asean Free Trade Area (AFTA) was
setup for ASEAN countries. Following the existence
of the scheme, a CEPT order called Customs Duties
(Goods of ASEAN Countries Origin)(ASEAN Harmonised
Tariff Normenclature and Common Effective
Preferential Tariff) Order 2004 was issued effective
1.1.2004
Under the CEPT Order, column 2 of the Second
Schedule contains a list of goods that falls under
the CEPT scheme. CEPT duties are also listed as
described in column 3 of the same table.
Importers importing goods within ASEAN countries
qualify under the CEPT duties rates as long as they
comply to the followings: -
- Claim on CEPT
ASEAN duties will need to be endorsed in the
Import Declaration Forms (Custom Forms No. 1)
- Display the
origin of goods certificates (FORM D) issued by
ASEAN exporting countries.
|
| |
| Prohibited
Items Under Imports And Exports |
Customs
(Prohibition of Imports) Order 1998 – P.U. (A)
210/98
- Import of all
goods specified in column 2 of First Scedule
originating from countries shown in column 3 of
said Schedule is strictly prohibited.
- Import of goods
into the country for all items specified in column
2 and 3 of Second Schedule originating from
countries shown in column 4 of said Schedule is
prohibited unless under and according to Import
License given by the Director General of Customs
or appointed Customs Officer by the Director
General of Customs. This officer will act on
behalf of the Director General of Customs at the
Ministry, Department or Legal Bodies stated in
column 5 of said Schedule and are governed to
terms as stated in the license. Allocation under
Schedule 2 doesn’t apply in the free trade area in
constituency of Kapar, Kelang Selangor. However
imports from said free trade zone at the main
Customs area, Labuan, Langkawi and goods stated in
Schedule 2 requires import license.
- Imports of goods
into the country for those listed in column 2 and
3 of Schedule 3 originating from countries listed
in column 4 is prohibited, unless under and
according to the import license given by the
Director General of Customs or Customs Officers
appointed by Director General of Customs. This
officer will act on behalf of the Director General
of Customs at the Ministry, Department or Legal
bodies stated in column 5 of said Schedule and are
governed to terms as stated in the license.
Allocation under Schedule 3 doesn’t apply in
Labuan, Langkawi and in the free trade area in
constituency of Kapar, Kelang Selangor. However
importers from Labuan, Langkawi and said free
trade zones to the Customs main area of goods
stated in Schedule 3 requires import license.
- Import of goods
into the country for items specified in column 2
and 3 of Schedule 4 originating from countries
specified in column 4 of said Schedule is
prohibited unless in the way that is specified in
column 5 of said Schedule.
- This order does
not apply for :
- Goods imported
by or on behalf of the Federal Government or any
state Governments.
- Goods other
than those specified in column 1 that is
imported directly from the Armed Forces of the
Commonwealth countries.
- Allowed Motor
Vehicles into the Malay States under the Road
Traffic Ordinance 1958.
- Allowed Motor
Vehicles into Sabah under the Cars Ordinance
1960.
- Allowed Motor
Vehicles into Sarawak under the Cars Ordinance
1960
- Licensed motor
vehicles running in good condition in Brunei and
is allowed of its usage in Sarawak under the
road traffic or used car laws.
- Motor vehicles
brought into the Federal states under the
International Circular Permit as specified by
road traffic or used car laws.
- Motor vehicles
brought into the Federal states and is driven or
used by bona fide tourists.
- Goods packaged
as stored airplane or ships goods as approved by
rightful qualified Customs Officer.
- Goods in
transit other than those specified in Schedule 1
of this order.
|
| Customs
(Prohibition Of Exports) Order 1998 - P.U. (A)
211/98 |
- Exported goods
specified in Schedule 1 of this order are strictly
prohibited
- Export of goods
specified in Schedule 2 of this order is
prohibited, unless under and according to the
export license.
- Export of goods
specified in Schedule 3 of this order is
prohibited, unless specified in column 4 of the
Schedule.
- Allocations under
Schedule 2 and 3 to the customs order (Prohibited
Export Items) 1988 does not apply for the
followings:
- Exported goods
for or on behalf of the Federal or State
Governments.
- Goods packaged
as stored airplane or ships goods as approved by
rightful qualified Customs Officer.
- Private or
household goods of bona fide tourists unless
item 8 of Schedule 2.
- Examples of
bona fide goods for received items as stated to
a rightful qualified Customs Officer.
- Transit goods
other than those specified in Schedule 1 of this
order.
- Exported goods
for servicing, calibrate or to be replaced that
is to be returned to the Federal states.
- Unwanted gifts
that contains textile through posted packaged
exported foods of which the value does not
exceed RM200.00 for each package.
- Exported goods
for the purpose of Exhibitions or Tests.
- Exported goods
from the Free Trade Zones.
|
| |
| Application
For Import / Export Licence |
Ministry of Trade
and Industry issues Import/Export Licence.
Applicants can submit their applications to the
following address:
Chief Secretary,
Ministry of International Trade and Industry (MITI),
Trade Support Section,
Block 10, Jalan Duta,
50622 Kuala Lumpur.
Tel: 6201 0022/33/44
Fax: 6201 0827
Applications for import licences must be through the
J.K. 69 form. There are no particular forms required
for the application of export licences. However
exporters are required to fill up the Customs Form
No. 2 and submit it to the respective officers. If
the application is approve, submitted Customs Form
No 2 will be endorsed by the respective officers.
|
| Exemption
From Sales Tax And Customs Duties |
| Customs Duties
(Exemption) Order 1988 and Sales Tax (Exemption)
Order 1980 exempts several individuals/
organizations from customs duties and sales tax on
certain imported goods subject to certain
conditions. |
| Authority
Exempt From Customs And Sales Duties |
| Section 14 of the
Customs Act 1967 and Section 10 of the Sales Tax Act
1972 gives the authority to the Minister of Finance
to exempt individuals’ specific organizations or
certain goods from customs duty or sales tax. |
| Assessment On
Prices Of Goods |
In order to
determine the customs duties on the basis of the
value of goods imported or exported goods will be
assess under Section 2 of the Customs Act 1967.
Basically the act specifies the selling price of the
goods in the open market by sellers to buyers whom
are not connected business wise.
Amended prices (or price increase) will have to take
into account relationships between seller and buyer
and terms and rules of sales. Power to value or
assess goods is allotted under Section 13 of the
Customs Act 1967.
Any queries regarding the value or assessment of
goods or regarding amendments of price (price
increase) on imported goods by agents, sole
distributors or federated companies should be
directed to :
Director
Technical Services Department (Value Management
Section)
Level 6, Block 2G1B,
Ministry of Finance Complex,
Precinct 2,
Federal Government Administration Center,
62502 Putrajaya
Tel: (603) 8882 2255
Fax: (603) 8889 5905
|
| Goods
Classification |
All imported and
exported goods into the country must be categorized
precisely based on the Malaysian Customs tariff
numbers listed under the Customs Duties Order 1996.
Any queries regarding classification of import and
export goods should be made to the particular
customs station of which the goods are to be
imported or exported using examples (if possible)
and relevant brochures. The following particulars
are also required :
- Name of goods
- Brand
- Business Type (if
exist)
- Origin of goods
- Type of packaging
when imported (if relevant)
- Purpose of goods
If there are
disagreements between customs and
importers/exporters regarding the exact
classification of import/exported goods, the matter
will be referred by the nearest customs stations or
to :
Director
Technical Services Division (Valuation Management
Section),
Royal Malaysian Customs Headquarters,
Level 6, Block 2G1B,
Ministry of Finance Complex,
Precinct 2,
Federal Government Administration Center,
62592 Putrajaya
Tel: (603) 8882 2255
Fax: (603) 8889 5905
to get final confirmations.
Under Section 22 of the Customs Act 1967, the
Director General of Customs will determine questions
regarding goods classifications. Importers,
exporters and delivery agents are advised to
purchase the Explanatory Notes To The Nomenclature
(Volume 4) and Index To The Nomenclature And The
Explanatory Notes (Volume 2) to:
World Customs Organization
40 Rue Washington
B-1050 Brussels
The Notes will assist in the classification of
goods, as the notes are not listed under the Customs
Duty Order 1996.
|
| Returns,
Reimbursement And Remittance |
Section 16 of the
Customs Act 1967 gives the authority to the Director
General of Customs to consider the application of
returns of additional monies as custom duties or
payment of rental of warehouses or other types of
payments listed under the Act should the claim be
made in writing within a year after the additional
payment was made.
Section 18 of the Customs Act 1967 indicates that
after the goods are released from the control of
customs, no reduction of customs duties will be
allowed on the goods for damages or error in the
declaration of weight, measurements or value as
determined by the officer responsible unless a
written notice regarding the claim was made when the
goods were before or while under the customs
control.
Upon released of goods by customs, there will be no
reduction in the export duties allowed on any goods
for damages, stolen or missing.
Section 93 of the Customs Act 1967 allows the
reimbursement of 90% of customs duties paid on
imported goods. However, for exported goods, certain
conditions will have to be applied prior to
reimbursements.
Section 99 of the Customs Act 1967 specifies that
goods declared and the tax imposed on it can be
reimburse only if the goods were exported at the
Federal level as partial or ingredient for factory
production from Federal states and customs duties
have also been paid on the goods. This is subject to
approval from the Customs Director General at the
rate specified.
Under the rules currently practiced, any
reimbursement up to a 100% on the paid customs
duties is allowed.
Manufacturers who wish to take this opportunity are
required to first seek the approval of the Customs
Department and applications can be submitted to the
State Customs Director.
Under Section 92A of the Customs Act 1967, the
definition of re-export used in Section 93,94 and 99
of the Customs Act 1967 includes the movement of
goods to license warehouses licensed under Section
65A of the Customs Act 1967 and licensed free tax
shops under section 65D of the same act.
Director General of Customs can remit all or partial
of the customs duty due to unavoidable accidents
should the goods go missing, damage or destroyed at
any time after arrival at Federal level and before
release from customs jurisdictions.
Normally, goods kept in licensed warehouses are
discovered in terms of its quantity to be less than
the ones declared. Due to this, licensed warehouses
can be assumed that they have moved the goods
without valid authorization and are required to pay
the customs duties on the goods removed. However,
Customs Director General can remit all or partially
the customs duties on the goods discovered to be
removed if he is satisfied that the shortage is due
to leakage, break in or other unavoidable accidents.
|
| Temporary
Imports |
Section 97 of the
Customs Act 1967 gives the powers to the Customs
Director General to allow goods to be temporarily
imported without having to pay the Customs Duties on
the condition that the value of the mortgage is not
less than the value of the customs duties involved,
Only guarantee letter issued by local banks are
accepted as mortgage.
This facility is only given based on Act 21, 21A,
52, 58, 65, 67, 114, 118 and 119 of the Customs
Duties Order (Exemption) 1988 while sales tax is
given under Act 21, 29, 56, 62, 71, 73, 82, 94, 95
and 96 of Schedule B Sales Tax (Exemption) Order
1980.
Temporary imports of machines, tools for the purpose
of project implementations are only given to local
companies or joint companies having at least a 51%
stake of local shareholders that are implementing
government projects on the condition that :
- Tenders and
contract signing is based on price which does not
include tax on the machines/tools and machinery.
- Machines/ tools/
machinery’s imported are only those of particular
purposes and is specialized within the total
project contract.
- Imported
machines/tools/machineries' are verified by party
that had issued the contract and is required for a
period not more than 3 months.
- Contract issuance
parties, departments/legal bodies/government
companies have verified that
machine/tools/machinery’s are not available
locally.
Applications for temporary imports will have to be
submitted to the state Customs Director’s office for
approval where import trades are carried out.
Approval is given for 3 months and extension in the
period will not be entertained unless for certain
periods. Application for extension in the period
will have to be submitted to the party that had
initially approves the application for the temporary
import.
Temporary Import facility can be made for jewelry’s
meant for exhibitions on the condition that the
exhibition is held within a “bonded” area.
|
| Locked Van |
Locked Van can be
approved by the Customs Department for the purpose
of moving goods with duties without having to settle
the duties in advance. The vans can be used for the
followings :
- Moving of duty
goods from the location of import to licensed
warehouses, to factories within the free trade
zones or any warehouse/factory in the country.
- Moving of duty
goods from Licensed Warehouses to another, one
free trade zone to another and warehouse/factory
to another.
- Moving of duty
goods from the location of import to licensed
warehouses, factories within the free trade zones
or any warehouse/factory to a place of export in
the country.
Applications for the locked van facility can be made
to the respective customs stations.
|
| Office Hours |
| Customs office
warehouses and offices are as those listed in
Section 11 of the Customs Rules 1977. The office
hours can be extended but subject to terms stated in
Section 11 Rules 4 to Customs Rules 1977. |
| Legislation |
Legislation and
rules guidelines as stated below: -
- Customs Act 1967
- Sales Tax Act
1972
- Customs
Regulations 1977
- Customs
(Prohibition of Imports) Order 1998
- Customs
(Prohibition of Exports) Order 1998
- Customs Duties
Order 1996
- Customs Duties
(Goods of ASEAN Countries Origin)(ASEAN Harmonised
Tariff Normenclature and Common Effective
Prefrential Tariff) Order 2004
|
