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Import Export FAQ's


Malaysian Import and Export Custom Procedures

Malaysian Custom Offences and Penalties



Offences and Penalties

The relevant sections of the Customs Act 1967 below: are for offences and penalties in making incorrect declaration and falsifying documents whereby whoever committing the offences stated below shall on conviction;
be liable to imprisonment for a term not exceeding 12 months or to a fine not exceeding RM5,000 or both.
Makes, orally or in writing, or signs any declaration, certificate or other document required by this act which is untrue or incorrect in any particular.
  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.


  • Makes, orally or in writing , or signs any declaration or document, made for consideration of any officer of customs on any application presented to him, which is untrue or incorrect in any particular.
  • Fraudulently alters any document, or counterfeits the seal, signature, initials or other marks of, or used by, any officer of customs for the verification of any such document of for the security of any goods or any other purpose in the conduct of business relating to customs.
  • Counterfeits of falsifies, or uses, when counterfeited or falsified, any document used in the transaction of any business or matter relating to customs.
  • Being required by this act to make a declaration of dutiable goods imported or exported, fails to make such declaration as required or
  • Fails or refuses to produce to a proper officer of customs any document required to be produced under Section 100 of the Customs Act 1967


Continue Next Page 7/9 About Malaysian Import duty leviable on the goods imported into Malaysia.

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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.



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Secrets of International Trade
Letters of Credit Procedures

In our example, because it involves 90 days' credit, it is sent for acceptance - and is known as an acceptance credit. In the meantime, the goods are being shipped from the exporter's country.

The foreign bank, also having carefully checked that the documents are in order, pays the exporter's bank or, as in our example, accepts the 90-day draft.

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