​1​.

LMW Company is allowed to export finished goods to overseas through third party. There are two methods of implementation;​​ ​ ​
​​1.1

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. 

​​1.2

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.

​2.Third party company who want to use this facility shall submit an application to the Industrial Section at the nearest Customs Station.​​​ ​ ​
​3.The documents to be submitted are as follows:​​ ​ ​
​​3.1Application letter for exemption facility.​​ ​
​​3.2​​ ​A copy of Form A for businesses registered under Business Registration Act 1956 or Copy of Forms 49 and 24 for companies registered under Companies Act 2016.
​​3.3​Location plan where the finished goods will be temporarily stored before exportation.
​​3.4​The application form as per Appendix P must be submitted each time the facility is applied for.
​​3.5​The application must enclose with the purchase order / contract agreement from oversea buyers.
​4.The approval is subject to the actual quantity ordered for a period of six (6) months from the approval date and cannot be extended. If the validity period of an approval has been expired before utilizing the facility, the third party need to submit a new application.​​ ​
​5.If there is a balance of finished goods that cannot be exported within a period of six (6) months or goods which cannot be accounted, import duty and sales tax involved must be paid.​​ ​​​
​6.The third party must submit report as per Appendix P2 after the exportation is completed. It is the responsibility of the applicant (third party) to prove that the good have been exported.​​ ​