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| Royal Customs And Excise Department Malaysia | ||||||
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| PROCEDURES ON IMPORT AND EXPORT | ||||||
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Goods may be imported or exported by land, air or sea only at prescribed places as shown in the First Schedule to the Customs Regulations 1977. All goods to be imported or exported whether or not subject to import/export duties must be declared in writing on prescribed forms. Customs No. 1 Form is for importation of goods while Customs No. 2 Form is for exportation of goods. Declarations for import and export through Port Klang and the Kuala Lumpur International Airport (KLIA) are made via EDI facilities. All declarations should indicate a full and true account of the number and description of goods and packages, value, weight, measurement or quantity, and the country of origin or the final destination as the case may be. Declarations must be submitted to the Customs station at the place where the goods are to be imported/exported. The Customs Act 1967 provides for importers/exporters to appoint agents to act on their behalf. Only agents who have been approved by the Director General of Customs can be appointed for this purpose. Applications to act as approved agents must be made to the Customs station where the goods are to be imported/exported. Separate approvals are not needed where agents are to be used for importation/exportation at different places e.g. approval to use the services of an agent in Johor Bahru allows also the agent to act on behalf of the clients in Port Klang. Where duties are applicable on imported goods all relevant duties must be paid before such goods can be released. Where export duties are leviable such duties must be paid before goods are allowed to be exported. The following types of duties are leviable on goods imported into this country:
The rates of import duty vary according to the categories of goods imported as indicated in the Customs Duties Order 1996. The rates of sales tax leviable are as stated in the Sales Tax (Rate of Tax) Order 1972 and the Sales Tax (Rate of Tax) Order 1997. Three rates of tax at 5%, 10% or 15% are leviable on the gross value of all goods imported except those which are exempted under the Sales Tax (Exemption) Order 1988. The following goods are subject to a sales tax of 15% ad valorem: Beer, ale, stout and porter; Intoxicating beverages; Cigars, cheroots, cigarillos, cigarettes and beedies. The rates of export duty on different categories of goods are as indicated in the Customs Duties Order 1996. The Customs (Prohibition of Imports) Order 1988 consists of four schedules namely:
The Customs (Prohibition of Exports) Order 1988 consists of three schedules namely:
The import/export licence/permit issuing authorities are as follows:
The Customs Duties (Exemption) Order 1988 provides for various persons/organisations to be exempted from payment of customs duties on specific goods imported/exported by them subject to the conditions contained therein. For purposes of determining import or export duties payable on ad valorem basis, goods will be valued in accordance with the definition of value in section 2 of the Customs Act 1967 which is based on the open market value. All enquiries regarding valuation and assessment of goods or price adjustment (uplift) on goods imported by agents, sole distributors or associated firms should be directed to: Director General of Customs, Valuation Management Branch, 3rd Floor, Block 11, Government Offices Complex, Jalan Duta, 50596 Kuala Lumpur, Malaysia. Tel: (603) 650 2099 Fax: (603) 651 5707 All goods imported into or exported out of Malaysia must be correctly classified at the time of import or export based on the Customs Duties Order 1996. All enquiries regarding classification of goods should be directed to: Director General of Customs, Classification Management Branch, 3rd Floor, Block 11, Government Offices Complex, Jalan Duta, 50596 Kuala Lumpur, Malaysia. Tel: (603) 650 2248 Fax: (603) 651 2605 Section 16 of the Customs Act 1967 provides for the Director General of Customs to refund monies that have been overpaid as customs duties or as warehouse rent or as any other charge under the said Act provided that a claim in respect of any refund is made within one year after the over payment was made. Section 18 of the Customs Act 1967 states that after removal of any goods from customs control no abatement of customs duties shall be allowed on any such goods on account of damage or to pay duty at a preferential rate or that the weight, measure, volume or rate as determined by the proper officer of customs for the purpose of ascertaining the duty on such goods or any other factor affecting the goods is incorrect unless notice in writing of such claim has been given at or before the time of such removal. After removal of any goods from customs control no abatement of export duty shall be allowed on any such goods on account of damage, theft or loss. Section 93 of the Customs Act 1967 provides for drawback of nine tenth’s of the customs duties paid on goods which are imported and then re-exported subject to the conditions therein specified. Under the provisions of Section 99 of the Customs Act 1967 where any goods which are prescribed to be goods in respect of which drawback may be allowed on re-export as part or ingredient of any goods manufactured in the Federation and such prescribed goods are re-exported from the Federation then if customs duty has been paid on such prescribed goods the Director General may on such re-export, allow the manufacturer a drawback of the duty so paid at such rates as may be prescribed subject to conditions therein specified. However, manufacturers who wish to make use of this facility should first get approval from the Customs Department. Applications should be submitted to the relevant State Director of Customs. The Director General of Customs may remit the whole or any part of the customs duty payable on dutiable goods which have been imported if such goods are by unavoidable accident, lost, damaged or destroyed at any time after their arrival within the Federation and before removal from customs control. Under normal circumstances where goods are found to be deficient in a licensed warehouse the licensee of such warehouse shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall be liable to pay the customs duty leviable on the goods found deficient. However, the Director General of Customs may remit the whole or any part of the customs duty leviable on the goods found deficient if he is satisfied that such deficiency has been caused by unavoidable leakage, breakage or other accident. The Director General of Customs may allow goods to be imported temporarily without payment of duty subject to the payment of a deposit equivalent to not less than the amount of duty which would be payable if the goods were imported for home use or security in the form of a banker’s guarantee being given to his satisfaction for the payment of such duty. Approval for temporary import is generally given for a period of 3 months. Extensions may be allowed under certain circumstances for subsequent periods of 3 months but not exceeding 12 months. Application for extensions may be submitted to the station that granted the first approval. ATA ("admission temporaire") Carnets, which are issued by approximately 50 authorised Chambers of Commerce worldwide, are internationally recognised and accepted Customs documents allowing the temporary admission of goods into a member country without the need to raise Customs bonds, payment of duties and the compliance of other Customs formalities in one or a number of foreign countries. In Malaysia ATA Carnets are issued only by the Malaysian International Chamber of Commerce and Industry which is an affiliate of the International Chambers of Commerce (ICC) Paris. The ATA Carnet allows the temporary import of exhibition goods and advertising material, commercial samples, film and medical and professional equipment into a country which is a signatory to the Conventions governing ATA Carnets. So long as the conditions governing the Carnet are observed, its use permits temporary importation without payment of duty and with the minimum of restrictions. It does away with the need for a Customs Declaration. The participating countries are:
For further information please contact: Executive Director, |
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