Division Profile




This section of the branch is led by the Deputy Director of Customs, Grade WK54, and consists of 2 sections:

  • Market Research Section, Assessment of Import and Export Goods led by Senior Assistant Director of Customs I, Grade WK52; and

  • Market Research Section and Assessment of Local Goods / Research and Assessment Appeals led by Senior Assistant Director of Customs I, Grade WK52.


  1. Implementing assessment management activities to ensure the success of customs assessment based on WTO agreements.

  2. Managing matters related to assessment of imported goods, exports, dutiable goods for sale, and excise based on the definition of value under the Customs Act 1967, Excise Act 1976, and Sales Tax Act 1972.

  3. Determining the level of voluntary compliance with assessments among importers and ensuring compliance with all legal provisions and regulations related to customs assessment.

  4. Enhancing the understanding and knowledge of Customs Officers regarding customs assessment matters.

  5. Standardizing methods of goods assessment by providing accurate guidelines.

  6. Streamlining all laws, regulations, and orders related to goods assessment.

Functions Of The Assessment Branch Section

Market Research Section, Assessment of Import and Export Goods.

  1. Developing plans and actions to implement the Assessment Branch's commitments to customs assessment standards set by the World Trade Organization (WTO) and World Customs Organization (WCO).

  2. Issuing guidelines, circular instructions, and orders to Divisions/Zones/States to enhance capabilities and ensure consistency in customs assessment.

  3. Providing sufficient data and guidance for reference by Zone/State Valuation Officers and Officers in the Technical Service Division at the Zone/State/Headquarters in determining customs value.

  4. Implementing smart partnership programs between JKDM and private entities.

  5. Holding meetings of the Review and Pricing Determination Panel for new and used CBU vehicles.

  6. Reviewing cases submitted by the Enforcement Division and other Divisions as well as cases in customs tribunals to obtain assessment advice and decisions.

  7. Reviewing applications for principle assessment determination under Section 10 of the Customs Act 1967, Section 5 of the Excise Act 1976, Section 42 of the Service Tax Act 2018, and Section 43 of the Sales Tax Act 2018.

  8. Reviewing cases involving duty payments under objection under Section 13b of the Customs Act 1967.

  9. Conducting visits to states regarding the application and compliance of assessments on all regulations and guidelines related to customs assessment of imported goods.

Market Research and Assessment of Local Goods / Research and Assessment Appeals Section

  1. Planning, drafting policy amendments, updating, and disseminating orders, circulars, guidelines, and instructions related to market research, assessment of locally manufactured goods in accordance with the prevailing Acts and Regulations.

  2. Ensuring that the policy and implementation of assessment of locally manufactured goods are aligned with the World Trade Organization (WTO) Assessment Agreement.

  3. Ensuring that the methods used in determining the value of locally manufactured goods are in line with the provisions of the Excise Act 1976 and the Sales Tax Act 2018.

  4. Making determinations on the value of locally assembled vehicles subject to excise duty manufactured by Model Approval Holders approved by MITI.

  5. Providing advisory and guidance services regarding the determination of the value of goods other than locally assembled vehicles subject to excise duty under the jurisdiction of State Customs Department.

  6. Conducting investigations into disputes, appeals, and reviews of assessments referred to the Headquarters for decisions regarding the value of locally manufactured goods.

  7. Conducting studies, reviews, and making value determinations on appeals for imported vehicle values and locally assembled vehicles for individual application categories.

  8. Providing Foreign Exchange Rates to be uploaded to the Department's website.

  9. Implementing Commodity Value Reporting involving Crude Petroleum Value, Crude Palm Oil Value, and Palm Kernel Value.

  10. Maintaining and updating Local Assembled Vehicle Price Data.

  11. Attending policy discussions involving local manufacturing of goods with departments or other Government agencies.

  12. Conducting benchmarking visits and industry engagement sessions related to locally manufactured goods

Clients' Charter


We promise to fulfill with commitment and responsibility our client’s charter as below:


Performance Targets

Issuance of Classification and Customs Ruling

within 90 days upon receipt of full supporting documents or

within 60 days upon receipt of the third party analysis report

Issuance of Excise Open Market Price of motor vehicle

within 7 working days upon receipt of application

Appeals on refund and duty drawback

within 30 working days

Walk-in public enquiry on Classification and Valuation advice

within the same day