Third party who purchase and export directly from the premise without transferring the goods to the Principal Customs Area (PCA).
In the scenario where the dutiable goods are not transfered to the Principal Customs Area and will be exported directly, the exporter name (consignor) in the Customs Form No.2 should be filled with the name of the relevant third party. The LMW name and license number and the approval reference number should be stated in the Customs Form No.2.
A third party who purchased and transfers the goods to an authorized premise at PCA before exportation.
If the goods purchased by the third party are to be transferred to their premises, the declaration must be made in Customs Form No.9. The exemption on import duty shall be claimed under item 92, Customs Duty (Exemption) Order 2017 and sales tax exemption under Item 57, Sales Tax (Persons Exempted From Payment of Tax) Order 2018 subject to the conditions imposed.