We are committed to provide professional services to clients, readiness to improve service in line with clients expectation and emphasise on the following criteria:

  1. In accordance to statutory law
  2. Precise in decision making
  3. Within the stipulated time
  4. Friendly and fair treatment

In implementing the trust bestowed upon us and responsibility to administer and enforce law in the interests of economic, social and national security, we pledge to:

Management Area

  • Process the payment within 14 working days from the date of receipt completed vouchers to the date of submission of Electronic Funds Transfer (EFT) to the bank.
  • Prepare tender evaluation report for consideration by the Procurement Board/ Ministry of Finance within 30 working days from the tender closing date for tender which does not involved technical evaluation and 45 working days for tender which involve technical evaluation (excluding technical evaluation by external parties).
  • Prepare quotation evaluation report for consideration by the Department Quotation Committee within 15 working days from the closing date submission of quotation which does not entailed technical evaluation and 30 working days for quotations which involve technical evaluation (excluding technical evaluation by external parties).
  • Resolve technical issues of ICT equipment (that does not involve the application system) within 3 days from the date the report is received.
  • Provide acknowledgment / response to inquiries and complaints within 3 working days upon receipt.

Customs Area

  • Implement customs clearance for import within 100 minutes (air mode); 100 minutes (sea mode) and 30 minutes (land mode).
  • Implement customs clearance for export within 30 minutes (air mode); 100 minutes (sea mode) and 30 minutes (land mode).
  • Approve customs clearance for transit within 60 minutes (air mode); 130 minutes (sea mode) and 30 minutes (land mode).
  • Facilitate customs clearance for passengers within 30 minutes.

Technical Services Area

  • Issuance of Classification and Customs Ruling within: -
  • 90 days from the date of application provided all documents are complete and does not involve a expert agency or
  • 60 days from the date of receipt of the report of the expert agency.
  • Issuance of Excise Open Market Value (HPTE) on motor vehicle under the Excise Act 1976 within 7 working days upon receipt of application.
  • Ensure that appeal to refund / drawback / duty / customs tax are processed within 30 working days upon receipt.

Internal Taxes Area

  • Approve license application within 2 working days for Sales Tax License/ Service Tax License/ Windfall Profit Levy and Certificate of Exemption from Licensing sand 14 working days for Excise License.
  • Process and receipting payment of CJ/ CP/Excise and Levy within 15 minutes in non-peak hours and 30 minutes during peak hours.
  • Approve the application for facilitation within 4 working days upon receipt.
  • Endorse the application for remission and refund to the Treasury within 60 days upon receipt.
  • Process applications for Import Duty and Sales Tax on exemptions Upstream Petroleum Operations Equipment under Item 107 and Item 126, Customs Duties (Exemption) Order 1988 and Item of 70 of the Sales Tax (Exemption) Order 2008 within 4 working days upon receipt.
  • Approve the cancellation of licenses CJ / CP / Excise / Levi / SPP within 30 days upon receipt.

Enforcement and Compliance Area

  • Take action within 24 hours upon receipt of information and complaints.
  • Complete investigation within one month (case of seizure) and 3 months (case of arrest).
  • Process appeals case and submit recommendations to the Ministry of Finance within 30 days.
  • Make recommendations for payment of reward to informer within 14 working days from the date completion of investigation paper.
  • Return the audited documents within 14 days from the date the audit was completed for cases not involving claims and legal actions.


* OUR COMMITMENT IS SUBJECT TO FULL DOCUMENTATION SUBMITTED