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​​​​1. ​All machinery and equipment are not allowed to be disposed and removed from the LMW premise without approval. The applications for disposal of mac​​hinery and equipment shall be submitted to the State Director of Customs / Zone Operations Director.  ​​ ​
​2. Import Duty and Sales Tax involve​d for machinery and equipment aged less than 10 years from the date of import / purchase must be paid (if applicable). The determination of value for import duty and sale/ tax calculation is based on the Customs (Rules of Valuation) Regulations 1999.​​ ​
​3. Import Duty and Sales tax are exempted for machinery and equipment that have exceeded 10 years life span. However, for disposal purposes, approval must be obtained.​​ ​ ​