Pelaksanaan Belanjawan 2021 Ke Atas Pengimportan Atau Pembelian Rokok, Produk Tembakau, Peranti Rokok Elektronik Dan Bukan Elektronik Termasuk Vape Serta Cecair / Gel Tanpa Nikotin Yang Digunakan Dalam Rokok Elektronik Daripada Kedai Bebas Cukai Atau Dari Luar Negara Oleh Penumpang Yang Masuk Ke Malaysia.
The Royal Malaysian Customs Department welcomes travellers to Malaysia. We are committed to provide the best and most professional services to all travellers and to make them feel comfortable, satisfied and welcomed when they are in Malaysia and when they leave Malaysia.
Under the provisions of the Customs Act 1967 (Amendment) 2019 and the Customs Regulations 2019, travellers entering or leaving Malaysia are required to declare all dutiable or prohibited goods in their possession, either on their own person or in any of their baggage or in any of their vehicles. Failure to declare or make false declarations is an offence.
Goods that are exempted from customs duties payable per person;
• Wine / spirit / malt / liquor not more than 1 litre;
• Wearing apparel that does not exceed 3 pieces, and footwear that does not exceed 1 pair.
• Portable electrical or battery-operated appliances not exceeding 1 unit each for personal care and hygiene.
• Food preparations with a total value not exceeding RM150.00.
• All items other than those listed above, excluding tyres and tubes, with a total value not exceeding RM 500.00.
Refer to the prevailing Customs Duties (Exemption) Order for conditions for exemption from duties.
1) DUTIABLE GOODS
The rate of tax for passengers/ travellers is subjected to the prevailing Customs Duties Order and prevailing Sales Tax Order (Rate of Tax).
2) DUTY EXEMPTION PER TRAVELLER
Residents & Non-residents Conditions:
• Non-residents having intention to visit Malaysia for not less than 72 hours.
• Residents returning from Malaysia after cumulative absence of not less than 72 hours (for Labuan is 24 hours and for Langkawi or Pulau Tioman is 48 hours)
3) Declaration of Cash, Bearer Negotiable Instruments or Both (CBNI)
Section 28 B(1), Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act 2001 (AMLATFPUAA)
• Any person leaving or entering Malaysia with an amount in CBNI that exceeds the value, by order published in the Gazette, as prescribed by the competent authority, shall declare such amount to the competent authority.
• For the purposes of this section, declaration must be made when a person leaves or enters Malaysia with CBNI, if the person brings the CBNI with him or in his accompanying baggage or on any conveyance or otherwise.
• Travelers / passengers entering or leaving Malaysia with CBNI exceeding the amount equivalent to USD 10,000.00 are required to make declaration in Customs Form No. 7
• Regulation 55, Customs Regulations 2019 stated;
"amount in cash and bearer negotiable instruments, in his possession, either on his person or in any of his baggage's or in any of his vehicles, exceeding the amount as required to be declared by the Central Bank of Malaysia pursuant to the Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities (Cash and Bearer Negotiable Instruments) Declaration"
• Authorization from the Central Bank of Malaysia for the import and export of Ringgit Malaysia Currencies can be obtained from the following details;
Department of Foreign Exchange Administration
Bank Negara Malaysia
Jalan Dato' Onn
50480 Kuala Lumpur.
Faks: 03 - 2693 7732
• Any person who contravenes the requirement commits an offence and, on conviction, is liable to a fine not exceeding RM3 million or to imprisonment for a term not exceeding 5 years or to both.
• Definition of CBNI
Coin and printed money (whether of Malaysia or of a foreign state) that (a) is designated as legal tender; and (b) circulates as, and is customarily used and accepted as, a medium of exchange in the country of issue.
Printed money: money comprising a note printed, written or otherwise made on polymer, paper or any other material.
Bearer negotiable instrument
A traveler's cheque.
Any negotiable instrument in bearer form, endorsed without any restriction, made out to a fictitious payee or otherwise in such form that title of such instrument passes upon delivery.
Any negotiable instrument that is signed but the name of the payee is omitted.
• Authorised Officer
An officer of Royal Malaysian Customs Department or an officer authorised by the competent authority to perform or assist in the performance of its functions under this Part.
UNDER THE CUSTOMS ACT AND DANGEROUS DRUG ACT, THE PUNISHMENT FOR DRUG TRAFFICKING IS MANDATORY DEATH SENTENCE.
It is strictly prohibited to import and export drugs (ex: morphine, heroin, opium, marijuana, etc). Prescribed drugs can only be imported or exported from the country under a licence issued by the Ministry of Health, Malaysia.
5) PROHIBITION / RESTRICTION OF IMPORTS
The list of prohibited / restricted goods or items which are imported into Malaysia is subject to the prevailing Customs (Prohibition of Imports) Order.
6) PROHIBITION / RESTRICTION OF EXPORTS
The list of prohibited/restricted goods or items which are exported outside Malaysia is subject to the prevailing Customs (Prohibition of Exports) Order.
7) GREEN / RED LANE FACILITIES
Green Lane is intended for travellers with "Nothing to Declare" (non-dutiable and non-prohibited goods). Otherwise, travellers must proceed to Red Lane and declare goods. Penalties or imprisonment shall be imposed if it is misused under the existing law.
8) DEPOSIT FACILITY FOR TEMPORARY IMPORTATION FOR TRAVELLERS
• Deposit facility is a temporary import facility on conditions for travellers.
• Deposits equal to the tax on goods.
• To be redeemed at any exit point.
• Claims to be made within 3 months from the date of importation
9) DUTY-FREE SHOPS FOR TRAVELLERS
• Duty-free shops are intended for all travellers who are located at International Airports, main
cities, ports and duty-free borders.
• Arriving and departing travellers can purchase duty-free goods that they are entitled to
exemption from duty.