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Malaysian Import and Export Custom Procedures

Malaysian Customs control in
relation to the clearance of goods imported

Application of customs control in relation to the clearance of goods...
is required under the Malaysian customs laws and regulations.

Requiring the submission of the appropriate goods declaration form and other documents to customs in due time for releasing purposes.

No goods can be removed from customs control unless with the permission from the proper officer of customs.

Proper officer or customs means the officer of customs specially or specifically assigned to perform a specific or particular function.

  Malaysian Import and Export Custom Procedures
About SST Malaysian goods and services tax

What you need to know about
Malaysian Custom Inward Manifest Submission

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Malaysian Customs control in relation to the clearance of goods.

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Malaysian Customs Documentation are goods declaration form required by the customs department.







The appropriate documents and customs declaration form have to be properly completed and submitted to customs in due time as it effects the release of goods.
Goods would be subjected to physical and documentary examination, as and when deemed necessary to determine the accuracy of the goods
declared in respect of the description, quantity, Tariff classification, valuation and the like.

The objective is also to determine the amount of customs duties payable to stop frauds, to avert loss of revenue and to prevent evasion of prohibition or restriction controls.

Payment of customs duties where applicable to obtaining customs release so that goods can finally be cleared from customs
control for the next procedure and to
impose penalty for making incorrect declaration, falsifying documents, giving false information and various smuggling offences.


Continue Next Page 3/9 Malaysian Customs Documentation are goods declaration form required by the customs department.

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Particulars to be declared. Malaysian Customs generally require the following particulars in the customs declaration forms.

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Documents Required in Support of the Malaysian Customs declaration form.

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Offences and Penalties in making incorrect declaration and falsifying documents.

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SST Malaysian goods Sales and services tax and Import Excise duty leviable on the goods imported into Malaysia. The rate of import duty varies according to the type of goods imported.

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Malaysian Custom Examination of goods. It is carried out after the declaration of goods are accepted by the proper officer of customs.

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Temporary Import and Export. Goods imported on a temporary basis with a view to subsequent re-export are allowed to be delivered on importation without payment of duty.

A confirmed, irrevocable letter of credit, means that the exporter's bank undertakes to pay the importer, should the foreign bank fail to do so.

The exporter's bank may be reluctant to confirm a letter of credit if it has any doubt as to the trustworthiness of the foreign bank or the possibility that foreign exchange controls may

prevent the conversion of the importer's currency into the desired foreign currency.

In such a case, it may refuse confirmation unless the full amount of the funds is transferred to it right away from the foreign bank. Whatever the case, the exporter's bank will charge for such a service. Letters of Credit Collection Procedures

By stipulation that the foreign importer arranges for a confirmed irrevocable letter of credit, the exporter knows that if he ships the goods as agreed, he will have the foreign bank's assurance of payment as well as the assurance of his own bank.

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