Bahagian Perkastaman - Fasilitasi Perdagangan

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Goods Entering 

a. Transferring of goods from the import area to the warehouse will require Customs Form  No. 8.  Once the goods are already in the warehouse, Customs Form No. 1 will have to be prepared by the importers or its representatives (Licensed Public Warehouse given permission to act as delivery agent)

b. Excised duty goods are transferred from the factory premises to the Licensed Public Warehouse for the purpose export will require Excise Form No. 8.

Prohibited Goods/Import/Export License

a. Goods that are definitely prohibited for imports and exports are not allowed to be placed at the warehouse.

b. Goods that are subject to the import license or special permission as stated by Customs Order (Prohibition Regarding Imports) 1988 can be brought in the Licensed Warehouse before the import license is produced on the condition that the import license is shown to customs within 48 hours from the point of arrival of goods to the Licensed Warehouse.    Prohibited goods imported meant for re-export will need to use Customs Form No. 8 For forbidden exported goods, export license will need to be produces before export is allowed.

Transfer

Transfer From Other Warehouses In Peninsular Malaysia

Customs Form No. 8 will have to be used. Rules 30 allocation, Customs Rules 1977 will have to be adhere.

Rules 30: -

a. When the owner of dutied goods require to move all or some of the goods from one customs warehouse to another or to a licensed warehouse subject to Section 65 or 65A, either the owner or through the agent: -

i. Produce to the designated customs officer at the warehouse where the goods are kept an application from Form No. 8 Table 2 for permission to transfer the goods.

ii.Produce to the designated customs officer, if related, owners’ copy of receipt issued under small section (1) allocation of Section 67 Act.

iii.Produce a bond or other type of deposits as agreed by the designated customs officer to keep the transferred goods at a customs warehouse or a licensed warehouse.

iv. Pay all charges if any that has to be paid on the goods to be transferred.

b. Designated customs officer will issue an order allowing goods to be transferred on the condition that in issuing the order, the designated customs officer is allowed with notice on the order impose other terms necessary to safeguard the results.

c. Duty goods are not allowed to be transferred by land unless through a channel approved by the Director General or by rail. In order for duty goods to be transferred by land, approval must be obtained from the Director General as well as subject to other terms that he feels appropriate.

d. Owners of goods or its agents must settle immediately customs duties levied or any other goods that are not kept within a licensed warehouse or those within a licensed warehouse that are subject to Section 65A act without contravening any acts.

Transfer From Warehouse For Re-Export

Customs Form No. 8 must be used and Rule 31 of Customs Rules 1977 adhered to.Rule 31 states: -

a. When duties are imposed on owners of goods under this Act or any other Act regarding excise wishes to transfer all or partially goods from a licensed customs warehouse under Section 65A for export, the owner must either by himself or through his agent:

i.   Produce to the designated Customs Officer at the warehouse where the goods are kept, an application in customs Form No. 8 Table 2 for permission to transfer the goods

ii.   Produce to the designated Customs Officer, if related; a copy of the receipt issued under  small Section (1) of Section(67) act;

iii.  Produce a bond or other type of deposit as approved by the designated Customs Officer with regards to the re-export of the goods.

iv. Settle all fees that have to be paid on the goods that need to be transferred.

b. The designated Customs Officer must then issue an order allowing the transfer of the goods on the condition that by issuing the order, a designated Customs Officer with a note to the order imposed other terms that he feels appropriate to safeguard the results.

c. Duty goods are not allowed to be transferred by land unless by rail bypassing a Main Customs area. This is subject to the condition that duty goods transferred by land can only be moved in a vehicle approved by the Director General subject to terms that he feels necessary.

d. Owners of transferred goods or its agents under allocation of this rule must produce a statement issued by the designated Customs Officer that the goods has been exported or else the owner or its agent must settle the levied customs duties on all or any part of the goods that was not accountable. 

Transfer Of Goods From Licensed Warehouse In Peninsular Malaysia To A Licensed Warehouse In Sabah And Sarawak Or Otherwise

Customs Form No. 8 must be used and is subject to Rule 30 of the Customs Rules 1977. A Bank Guarantee must be produced. Boxes or packages transferred must be in its original state and is not opened. Bill of Lading, Airway Bill or other documents must indicate that the goods are to be delivered to a receiver warehouse.

Sales To Individual /Institutions, Entitled To Receive Duty Exemption

Individuals/Institutions that are entitled to receive duty exemption must use Customs Form No.1/No.9 and claim exemption by filling up the form.

Records/ Goods Arrangements

a. All goods are allowed to be kept in a Licensed Warehouse unless the goods are deemed dangerous. Items such as chemicals, raw materials, poisonous items, inflammable items must be kept separately. Stock keepers must keep them based on lots or consignment.

b. Goods in warehouse must be arranged, labeled and stored according to its consignment for easy checking and card stock must be produced for each package.

c. Separate records must be kept for each importers/exporters.

d. How goods are moved out from the warehouse must be based on lot/consignment and must beaccording to a first in first out (FIFO) system where appropriate.

Survey Rooms And Application For Survey

a. Licensee must provide a suitable survey room. Application for survey and duty remittance must be according to Rule 23 and 25 of Customs Rules 1977.

b.  Rule 23

Every crate, can, container or package that contains duty goods must

for the purpose of payment of customs duty be classified as containing

goods where its quality must not be less than what is normally available

in crates, cans, containers or packages of its kind in normal daily circumstances.

This applies; unless the owner or its agent writes in formally for investigation

within 24 hours or within a period longer as agreed by the designated

Customs Officer after the arrival of the duty goods to the customs

warehouse or licensed warehouse where the goods are kept according to Section 66 Act.
 

    Rule 25

i. When the owner of duty goods or its agents had submitted an

  application according to Rule 23, the designated customs officer must

  allow the owner or its agent to investigate and restore the goods.

  Investigation must be done with the Customs Officer present and

  overseeing the activity.

ii. Upon investigation, if it is discovered that the quantity of goods

   are less than initially declared, the designated Customs Officer

   acting on the instructions of the Customs Director General can remit

   the duty on the lesser items.

iii. The designated Customs Officer, on the request of the owner or

    its agent and after the owner or its agent had made a payment of

    RM20.00, allow further investigations on the duty goods contained in

    the crates, cans, containers or packages and allocation under

    paragraph (1) and (2) must be applied.

iv. Once the duty goods have been investigated under allocation of

    paragraph (1) and is transferred to allocations under Rule 31 to

    another customs warehouse or to a licensed warehouse or to a licensed

    warehouse under Section 65A Act, investigations on the goods

    are not allowed to be carried out at the warehouse as stated in

    paragraph (3)

v. After the investigation and identification of alcoholic liquors, the crates

    will need to be tied with wires and sealed by the owner or agent with

    the agreement of the designated agent.