Khamis, Disember 18, 2014
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Duty Free Shops

Bahagian Perkastaman - Fasilitasi Perdagangan

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Duty Free Shops
Terms Of Licence
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 Duty Free Shops are licensed premises allowed to store and sell duty free goods to qualified buyers. They were established under Section 65D of the Customs Act 1967 to cater to the necessities and requirements of international tourists.


Duty Free Shops were established for the first time in Penang following the withdrawal of its free port status towards the end of 1977, with the aim of allowing tourists to gain access of duty free goods in the island.

At the present, Duty Free Shops are located at these premises:

  • International Airports such as Kuala Lumpur International Airport (KLIA) Sepang, Bayan Lepas International Airport (Pulau Pinang), Kota Kinabalu International Airport (Sabah) and Kuching International Airport (Sarawak);
  • Ports such as Port Klang (Selangor), Tanjung Belungkor (Johor) and Pengkalan Kubor (Kelantan);
  • Cities such as Kuala Lumpur, Johor Baharu, Penang, Melaka and Kuching;
  • Border stations such as Padang Besar (Perlis), Bukit Kayu Hitam (Kedah), Pengkalan Hulu (Perak), Rantau Panjang (Kelantan) dan Kuala Baram (Sarawak); and
  • Padang Besar Railway Station, Perlis.

Basic Qualification For Duty Free Shops Applicants

Basically, there are five types of Duty Free Shops, that is International Airport Duty Free Shops, Port Duty Free Shops, Downtown Duty Free Shops, Border Duty Free Shops and Domestic Duty Free Shops.

Duty Free Shops at airports and ports can only be set up after prior approval for a commercial space had been obtained from the Airport or Port authority before the application can be approved by the Customs Department.

The establishment of Duty Free Emporiums / Complexes Downtown is subjected to these terms:

  • Opened only to Public Listed companies or Government owned companies;
  • The company’s paid-up capital must not be less than RM1 million and the Bumiputera equity hold is not less than 70%; and
  • The width of the commercial space is not less than 25 thousand square feet.

Application To Establish A Duty Free Shop

An application to establish a Duty Free Shop can be done using form JKED 1 and submitted directly to the State Director of Customs where the business will be operated. The following documents need to be attached:

  • Shop / business premise plan (including floor plan) approved by a Chartered Architect.
  • Company Registration Certificate / Memorandum and Articles of Association;
  • Form 24 and Form 49 endorsed by the Company Registrar;
  • Working paper that states the company’s 5 year project / plan, sources of finance, target sales turnover etcetera to support the company’s application; and
  • Premise site ownership or tenancy agreement letter.

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