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​1.​​ The application for disposal must be submitted to the State Director of Customs / Zone Operations Director for approval. ‘Blanket’ approval can be considered for the disposal of waste that has no commercial value.​​ ​ ​
​2. The application for disposal of rejected finished goods if the goods do not meet the quality / specification but still can be used directly by the end user (consumable goods), the approval only can be given only by the State Director of Customs / Zone Operations Director.​​ ​ ​
​3. Customs officer does not have to witness the destruction of waste and scraps which carries no duty / tax. Representative of LMW Company just have to confirmed on the disposal. Certificate of Scrap / Waste Destruction must be submitted to the controlling station each time destruction was made. The format of the certificate is as per Appendix K.​​​ ​ ​
​4. The disposal of raw materials / components including textile waste and damaged finished goods by destruction must be witnessed by a senior customs officer / higher customs officer. Certificate of Destruction of Raw Materials / Finished Goods / Machines & Textile Waste as per Appendix L must be provided.​​​ ​ ​
​5. Waste, scraps, packaging materials, finished goods and damaged raw materials / components disposed of by sale to other local companies must be declared in Customs Form No. 9. Import Duty and sales tax involved must be paid including disposal as  gifts. The value of the goods should be based on current market value.​​ ​ ​
​6. The approval from other relevant agency (such as the Department of Environment) must be obtained in advance if the goods to be disposed of are subject to their regulations or control.​​​ ​ ​