Panduan Industri

Jabatan Kastam Diraja Malaysia

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Import and Export Procedure

E-mel
Indeks Artikel
Import and Export Procedure
2. Declaration Form
3. Customs Agent
4. Duties
5. CEPT Duty Rates
6. Prohibited Items Under Imports Exports
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Places For Import And Export

1. Introduction

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:-

International 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


2. 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.


3. 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.


4. 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 liquors 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.


5. 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.


6. Prohibited Items Under Imports Exports

Customs (Prohibition of Imports) Order 1998 - P.U. (A) 210/98

1. Import of all goods specified in column 2 of First Schedule originating from countries shown in column 3 of said Schedule is strictly prohibited.

2. 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.

3. 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 theCustoms main area of goods stated in Schedule 3 requires import license.

4. 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.

5. 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 1998 - P.U. (A) 211/98

1. Exported goods specified in Schedule 1 of this order are strictly prohibited.
2. Export of goods specified in Schedule 2 of this order is prohibited, unless under and  according to the export license.
3. Export of goods specified in Schedule 3 of this order is prohibited, unless specified in  column 4 of the Schedule.
4. 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 To 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.

Should the seller sells or offer to sell the goods to an independent buyer, the selling price will be accepted as the free market price. On the contrary, should the seller not sell the goods in a free market but instead limits the sales to just agents, sole distributors or federated companies; the sale cannot be accepted legally as a free market price and will have to be amended in line with the stated price.

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
• Composition 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 Preferential Tariff) Order 2004 can be obtained from Percetakan Nasional Malaysia Berhad, Jalan Chan Sow Lin, Kuala Lumpur or from any appointed book stores.