Bahagian Perkastaman - Fasilitasi Perdagangan

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Introduction

This is a basic explanation and guideline for the general public about the concept of Licensed Complete Public Warehouse. Holders of the Public Warehouse License as well as importers and exporters can benefit from such a service provided by the Royal Malaysian Customs Department.

a. Creation of the Licensed Public Warehouse is based on the concept where the warehouse will act as a central storage and distributor of goods within the country or international trade. Facilities at the Licensed Public Warehouses are specifically for traders dealing with import and exports.

b. In order to achieve the realization of a Licensed Public Warehouse, the Royal Malaysian Customs Department allows license holders to act as delivery representatives of owners who keep their goods at the warehouse. The approval is only given on 3 instances: -

1. Transfer of goods from import stations to Licensed Warehouse only
2. Transfer from one Licensed Warehouse to another Licensed Warehouse, to Licensed  Warehouse Factories, to Free Trade Zones or for exports.
3. Matters related to payment of duty for goods kept in licensed warehouse only.

Interested traders who are keen to use the Licensed Public Warehouse and requires further information can contact the nearest Royal  Malaysian Customs Department or

            The Royal Malaysian Customs Headquarters,
            Customs Division,
            Level 4 North, No. 3 Persiaran Perdana,
            Ministry of Finance Complex,
            Precinct 2,
            Federal Government Administration Center,
            62592 Putrajaya.
            Tel.: (603) 8882 2645
            Fax: (603) 8889 5866

Licenses

Basic Qualification

The basic qualification required for a company interested to apply for a Public Warehouse license is as follows: -

a. Applicants company is registered in Malaysia
b. Bumiputera equity in the applicants company must not be less than 30%
c. The location of the warehouse premises must no be close to factories or warehouse that manufactures/keeps flammable or explosive materials.

Steps For Application And License 

1. License application will require 4 copies of form JKED No. 1 and is forwarded to the state Customs Director where the warehouse is proposed to be built. Copies of the application will be forwarded to: 

Director General of Customs
Royal Malaysian Customs Headquarters
Customs Division
Passenger and Warehousing Branch
Level 4 North, No.3 Persiaran Perdana,
Ministry of Finance Complex
Precinct 2, Federal Government Administration Center
62592 Putrajaya
 

2.  Supporting documents that is required to be submitted together with the application includes: -

1. Memorandum and Articles of Association / Certificate of Company Registration
2. Form 24 and Form 49
3. Plans
4. Site / Building rental agreement
 

3. State Customs will extend the complete application to Customs Headquarters, which will then bring it to the attention of the Treasury for consideration.

4. Results of the application will be announced to the applicant and the issuance of license to the successful applicant will be carried out by the State Director of Customs.

5. The fee for the license is RM2, 400.00 which will be valid for a period of 2 years.

License Renewal
License Renewal is submitted to the State Director of Customs using form JKED No. 1 as in Attachment A in 2 copies.  Application for renewal will have to be submitted a month prior to the expiry of the license.

Amendment To License Ownership
Application for the change of ownership of a license can be considered subject to the following: -

i.  Change in the name of the company
ii. The company has been taken over by another company

Application for change of ownership will have to attach the following documents: -

i. Original transfer certificate by Registrar of Business and ‘Memorandum and Articles of Association’.

ii.If there is a change in the Board of Directors or Management, application for new licenses must be made. The new company which had taken over from the previous management will have to submit its  application and enclose certificates / letters from the previous management indicating that they do not wish to continue managing the business and a new company has taken over its operations. 

Application To Amend The Floor Structure Of A Licensed Warehouse Area
Application will have to be submitted in a form as in Attachment B and is forwarded to the State Director of Customs where the licensed warehouse is operating. Plans indicating the change in the structure will need to be attached as well.

Responsibilities Of Licensee

Licensee Responsibility
Every owner of the Public Warehouse License must adhere to the license terms as described in detail in Attachment C. Among responsibilities that must be executed by a license owner includes:

a. Administration of warehouse
b. Warehouse safety
c. Administering of records of goods kept in warehouse
d. Provide facility required in relation to warehouse administration as well as an office of customs officers to do their duty
e. Payment of duties/goods tax of customers that could not be accounted
f. To provide a bank guarantee of which the value is 10% of total tax involve for goods kept in    the warehouse at any particular time
g. Provide monthly statements as in Attachment D
h. Provide a research room

Payment Of Duties

Payment of duties for part consignment must be made using customs form No. 9. For payment of duties on full consignment, customs Form No.1 must be used.

Warehouse Safety And Goods In Warehouse

Safety of warehouse and goods inside is the responsibility of the owner of the license.

Goods

Goods allowed to be kept in warehouse include: -

a. All duty goods either for import or export.

b. Goods from the Free Trade Zones meant for export or local market.

c. Goods from the Licensed Manufacturing Warehouse meant for export or local market.

d. All Excise duty goods produced by local factories.

Warehouse activities allowed at Public Licensed Warehouses includes: -

a. Warehouse activities.

b. Break Bulking. Customs Form No. 9 is used for duties payment and sales tax involve.

c. Repackaging in the following situations: -

i. Homogenous items packed into smaller/larger packages
ii. Repackaging of several items into/become a set of items

d. Re-labeling of imported goods. The goods are labeled with the name of the  importer or distributor before release to the local market

e. Devending, Importers are allowed to sell goods directly to buyers at the warehouse. This can be carried out either when the goods had been settled of its tax or otherwise.

f.    Consolidation

i. Consolidation of goods under the export duty with local goods that does not require import duty as well as goods that require excise duty and sales tax for export.

ii. Consolidation of goods from the Free Trade Zone and License Manufacturing Warehouse with goods specified in paragraph (i) for export.

iii. Consolidations of goods requiring import duty with goods in paragraph (i)

iv. and meant for re-export.

v. Consolidation is allowed for goods owned by more than  an exporter.

vi. Consolidation in paragraph (i) – (iv) are only allowed for exports using containers.

g. Entreport Business

i. Re-export of imported goods.
ii.Goods imported for this activity are bound under the

  Customs Orders (Prohibition Regarding Imports) 1988 and

  Customs Orders (Prohibition Regarding Exports) 1988.