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Import Export FAQ's


Malaysian Import and Export Custom Procedures

What you need to know about




Person Responsible



Vessel (Section 52 Customs Act)

Master or Agent of the Vessel.

Within 24 hours after arrival and before any cargo is unshipped.

Aircraft (Section 56 Customs Act)

Pilot or Agent of the Aircraft.

At the time of arrival and on demand by the proper officer customs.


Rail (Section 60 Customs Act)

Station Master

At the time of arrival and on demand by the proper officer of customs.


Vehicles (Section 78 Customs Act)

Person in control of the goods.

On arrival at the place of import.
Malaysian Import and Export Custom Procedures
About SST Malaysian goods and services tax

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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.

Malaysian legal provision in importation and exportation are stipulated in the Malaysian Customs Act 1967 and Customs Regulations 1977.

The main concept of legal provisions is to apply customs control procedures in importation and exportation.

Definition of import
Importation means to bring or cause to be brought into Malaysia by land, sea or air.

Definition of

Exportation is defined as to take or cause to be taken out of Malaysia by land, sea, or air, to place any goods in a vessel, conveyance or aircraft for the purpose of such goods being taken out of Malaysia.


Summary of Malaysia Customs Control in
relation to the clearance of goods.

Application of customs control in relation to the clearance of goods is required under the Malaysian customs laws and regulations are as follows:

Directing all trading activities to prescribe points of entry such as customs ports, airports, customs entry points and customs stations.


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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 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.


legal landing places for ports or entry points for the purpose of landing and loading of goods for import and export.

Any landing or loading undertaken in other than these landing places are deemed to be illegal and would be considered as smuggling.

Establishing customs offices as such ports or entry points to administer customs procedures in relation with the collection and release of goods from customs control.


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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.





Prescribe working days and business hours of customs offices in such ports or customs station during which to transact customs release as well the hours permitted to effect clearance of goods, properly release by the proper invoice of customs from such ports of customs station.

Subject goods landed or goods before exportation to the warehousing procedures so as to bring them under customs control.

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  Did you know that Payment cannot be assured merely by using a documentary draft? Although the exporter may have shipped the goods as specified in the export sales agreement.

The foreign importer, perhaps having changed its mind or its financial circumstances, may not pay for the goods when the documents are presented or when the time draft, even though previously accepted, falls due for payment.

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