Bahagian Perkastaman - Fasilitasi Perdagangan

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Assessment On Prices Of Goods

In order to determine the customs duties on the basis of the value of goods imported or exported goods will be assess under Section 2 of the Customs Act 1967. Basically the act specifies the selling price of the goods in the open market by sellers to buyers whom are not connected business wise.

Should the seller sells or offer to sell the goods to an independent buyer, the selling price will be accepted as the free market price. On the contrary, should the seller not sell the goods in a free market but instead limits the sales to just agents, sole distributors or federated companies; the sale cannot be accepted legally as a free market price and will have to be amended in line with the stated price.

Amended prices (or price increase) will have to take into account relationships between seller and buyer and terms and rules of sales. Power to value or assess goods is allotted under Section 13 of the Customs Act 1967.

Any queries regarding the value or assessment of goods or regarding amendments of price (price increase) on imported goods by agents, sole distributors or federated companies should be directed to:
 
Director
Technical Services Department (Value Management Section)
Level 6, Block 2G1B,
Ministry of Finance Complex,
Precinct 2,
Federal Government Administration Center,
62502 Putrajaya

Tel: (603) 8882 2255
Fax: (603) 8889 5905

Goods Classification

All imported and exported goods into the country must be categorized precisely based on the Malaysian Customs tariff numbers listed under the Customs Duties Order 1996.

Any queries regarding classification of import and export goods should be made to the particular customs station of which the goods are to be imported or exported using examples (if possible) and relevant brochures. The following particulars are also required:

• Name of goods
• Brand
• Business Type (if exist)
• Origin of goods
• Composition of goods
• Type of packaging when imported (if relevant)
• Purpose of goods

If there are disagreements between customs and importers/exporters regarding the exact classification of import/exported goods, the matter will be referred by the nearest customs stations or to:
 
Director
Technical Services Division (Valuation Management Section),
Royal Malaysian Customs Headquarters,
Level 6, Block 2G1B,
Ministry of Finance Complex,
Precinct 2,
Federal Government Administration Center,
62592 Putrajaya

Tel: (603) 8882 2255
Fax: (603) 8889 5905

to get final confirmations.

Under Section 22 of the Customs Act 1967, the Director General of Customs will determine questions regarding goods classifications. Importers, exporters and delivery agents are advised to purchase the Explanatory Notes To The Nomenclature (Volume 4) and Index To The Nomenclature And The Explanatory Notes (Volume 2) to:

World Customs Organization
40 Rue Washington
B-1050 Brussels

The Notes will assist in the classification of goods, as the notes are not listed under the Customs Duty Order 1996.

Returns, Reimbursement And Remittance 

Section 16 of the Customs Act 1967 gives the authority to the Director General of Customs to consider the application of returns of additional monies as custom duties or payment of rental of warehouses or other types of payments listed under the Act should the claim be made in writing within a year after the additional payment was made.

Section 18 of the Customs Act 1967 indicates that after the goods are released from the control of customs, no reduction of customs duties will be allowed on the goods for damages or error in the declaration of weight, measurements or value as determined by the officer responsible unless a written notice regarding the claim was made when the goods were before or while under the customs control.

Upon released of goods by customs, there will be no reduction in the export duties allowed on any goods for damages, stolen or missing.

Section 93 of the Customs Act 1967 allows the reimbursement of 90% of customs duties paid on imported goods. However, for exported goods, certain conditions will have to be applied prior to reimbursements.

Section 99 of the Customs Act 1967 specifies that goods declared and the tax imposed on it can be reimburse only if the goods were exported at the Federal level as partial or ingredient for factory production from Federal states and customs duties have also been paid on the goods. This is subject to approval from the Customs Director General at the rate specified.
 
Under the rules currently practiced, any reimbursement up to a 100% on the paid customs duties is allowed.

Manufacturers who wish to take this opportunity are required to first seek the approval of the Customs Department and applications can be submitted to the State Customs Director.

Under Section 92A of the Customs Act 1967, the definition of re-export used in Section 93,94 and 99 of the Customs Act 1967 includes the movement of goods to license warehouses licensed under Section 65A of the Customs Act 1967 and licensed free tax shops under section 65D of the same act.

Director General of Customs can remit all or partial of the customs duty due to unavoidable accidents should the goods go missing, damage or destroyed at any time after arrival at Federal level and before release from customs jurisdictions.

Normally, goods kept in licensed warehouses are discovered in terms of its quantity to be less than the ones declared. Due to this, licensed warehouses can be assumed that they have moved the goods without valid authorization and are required to pay the customs duties on the goods removed. However, Customs Director General can remit all or partially the customs duties on the goods discovered to be removed if he is satisfied that the shortage is due to leakage, break in or other unavoidable accidents.

Temporary Imports 

Section 97 of the Customs Act 1967 gives the powers to the Customs Director General to allow goods to be temporarily imported without having to pay the Customs Duties on the condition that the value of the mortgage is not less than the value of the customs duties involved, Only guarantee letter issued by local banks are accepted as mortgage.

This facility is only given based on Act 21, 21A, 52, 58, 65, 67, 114, 118 and 119 of the Customs Duties Order (Exemption) 1988 while sales tax is given under Act 21, 29, 56, 62, 71, 73, 82, 94, 95 and 96 of Schedule B Sales Tax (Exemption) Order 1980.

Temporary imports of machines, tools for the purpose of project implementations are only given to local companies or joint companies having at least a 51% stake of local shareholders that are implementing government projects on the condition that:

• Tenders and contract signing is based on price which does not include tax  on the machines/tools and machinery.
• Machines/ tools/ machinery's imported are only those of particular purposes and is specialized within the total project contract.
• Imported machines/tools/machineries' are verified by party that had issued the contract and is required for a period not more than 3 months.
• Contract issuance parties, departments/legal bodies/government companies have verified that machine/tools/machinery's are not available locally.

Applications for temporary imports will have to be submitted to the state Customs Director's office for approval where import trades are carried out. Approval is given for 3 months and extension in the period will not be entertained unless for certain periods. Application for extension in the period will have to be submitted to the party that had initially approves the application for the temporary import.

Temporary Import facility can be made for jewelry's meant for exhibitions on the condition that the exhibition is held within a "bonded" area.

Locked Van

Locked Van can be approved by the Customs Department for the purpose of moving goods with duties without having to settle the duties in advance. The vans can be used for the followings:

• Moving of duty goods from the location of import to licensed warehouses, to factories within the free trade zones or any warehouse/factory in the country.
• Moving of duty goods from Licensed Warehouses to another, one free trade zone to another and warehouse/factory to another.
• Moving of duty goods from the location of import to licensed warehouses,  factories within the free trade zones or any warehouse/factory to a place of export in the country.

Applications for the locked van facility can be made to the respective customs stations.

Office Hours 

Customs office warehouses and offices are as those listed in Section 11 of the Customs Rules 1977. The office hours can be extended but subject to terms stated in Section 11 Rules 4 to Customs Rules 1977.

Legislation

Legislation and rules guidelines as stated below:-

• Customs Act 1967
• Sales Tax Act 1972
• Customs Regulations 1977
• Customs (Prohibition of Imports) Order 1998
• Customs (Prohibition of Exports) Order 1998
• Customs Duties Order 1996
• Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Normenclature and Common Effective Preferential Tariff) Order 2004 can be obtained from Percetakan Nasional Malaysia Berhad, Jalan Chan Sow Lin, Kuala Lumpur or from any appointed book stores.