​Manual application for Windfall Profit Levy can be made with 2 copies form of WPA No.1 at the custom's nearest office to the business. Documents necessary for registration application are as follows :-
​i.Official letter of application
​ii.Authorisation letter to person appointed to deal with Royal Malaysian Customs Department
​iii.Company's registration documents issued by SSM​
​iv.Memorandum & Articles of Association
​v.Malaysian Palm Oil Board (MPOB) License 
Payment must be made using form WPA No.3 within 28 days of the following month at the customs office where company is registered.

Levy charged is at a rate of 3% on palm oil prices above RM3,000 / tonne in Peninsular Malaysia and at a rate of 3% on palm oil price above RM3,500 / tonne in Sabah & Sarawak