Bahagian Perkastaman - Fasilitasi Perdagangan

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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.

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.

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.

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.

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.