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Jabatan Kastam Diraja Malaysia

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Temporary Import

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Temporary Import
2. Barang-barang bercukai Jualan
2. Barang-barang bercukai Jualan
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1.Introduction

Temporary import is the facility to import temporarily imported without payment of customs duties on goods that imported for the purpose of re-exported.


2. Provisions of the law

Provided under Section 97 of the Customs Act 1967. Temporary import application is subject to the conditions specified to provide facilities for temporary import of goods by submitting a bank guarantee or collateral to cover the duties involved.

The temporarily imported goods must be exported within 3 months from the date they are imported. Extension can be applied, and approval will be given by the station where the application is made for a period of up to 12 months, if they have reasons to consider. If the subsequent extension is required, the application shall be submitted to the Director General of Customs Malaysia (Customs Division) through the State Director of Customs for consideration by Customs Headquarters. In any event, failure to re-export within the period allowed security guarantee, uarantee which is registered in the customs office will be claimed or crashed to pay duty / tax involved. During this period, if the goods to be sold, the application shall be submitted to the Director of Customs and the duty / tax must be paid in advance after approval. Temporary Import application can be made in writing to the Office of the Director of Customs where the goods will be imported in accordance with the prescribed form. The attached form can be printed for the application.

3. Temporary import facility conditions of use

> Items may not be sold or change ownership.

> Items must be re-exported to the country of origin before it expires.

> The license or permit shall be submitted for goods which are subject to the Customs (Prohibited Imports) 2008 / The

   Customs (Prohibited Exports) Regulations 2008.

> Goods cannot be rented, sold, transferred or destroyed without the permission of the State Customs Director.

4. Import / Export of Goods Through the Temporary Import

> To submi an application form in wriring to the office of the Director of Customs where the goods will be imported together with supporting documents such as:

5. For Extension

> The temporary import allowed with the limited to 3 months from the date they are imported.

> Applications must be submitted to the Director of Customs before the expiration of the original approval.


6. Bank Guarantee / Security

> A deposit in the form of bank guarantee equal to the total duty / tax involved to be obtained from the importer before the goods can released from customs control. Security control in a bank guarantee, bank draft, letter of guarantee, and general bond.

> Importation of embassies can use a letter of guarantee.

> Imported by Government Departments, Statutory Bodies Sports Association and welfare bodies may use a letter of guarantee or General Bond.

> Importation by private parties, even for government departments to use a bank guarantee or bank draft (for critical items, namely ;…) Use of General Bond can be used for non-critical items (items other than the above critical items).

> Importation of Foreign Film Companies division intended to make publicity for Malaysia abroad, may be allowed to use a letter of guarantee with the approval conditions to shoot from the Ministry of Information Malaysia prior to or support of the Foreign Embassies concerned.
> Security submitted by the importer shall include the approved temporary import period.
> For the purpose of recovery of security involved, a copy of Customs Form 2 shall be submitted as proof of export is made.

7. Reasons may be considered

1.Importing while for research purposes, need to extend beyond three months, as studies are still pending and need an extension.
2. Project development requires a longer period than three months.
3. Because other reasons the critical need for the temporary import period exceeding three months.

Section 97 - Exemption from duty on goods imported for temporary

If the Director General is satisfied that the goods are imported only temporarily with a re-export of the following purposes, he may allow the goods are delivered when the import without payment of duty subject to payment of a deposit equal to not less than the amount of duty shall be paid if the goods are imported for local consumption or collateral given to the satisfaction of the Director-General for the payment of such duty. Deposit shall be refunded or collateral is returned if the goods re-exported within three months from the date of importation or within such further period as permitted by the Director General.

8. Further Information

Please contact the nearest Customs office or:-

Royal Malaysian Customs Department Headquarters
Level 4 South, No.3 Jalan Perdana,
Ministry of Finance Complex,
Precinct 2, Federal Government Administrative Centre,
62592 Putrajaya, Malaysia.
Tel.: (603) 8882 2332 / 2646/2663/2658
Fax: (603) 8889 5881