Documentary Requirements
(Tiada terjemahan di dalam Bahasa Malaysia)
CUSTOMS DOCUMENTATION
Customs No.1 | Declaration of Goods Imported |
Customs No.2 | Declaration of Goods Exported |
Customs No.3 | Permit to Transport Duty Paid Goods Within The Federation |
JKED No.4 | Inward, Outward & Transshipment Manifest |
Customs No.8 | Application / Permit / to Move / Transship Duty Unpaid Goods |
Customs No.9 | Permit to remove goods from Warehouse |
DECLARATION OF IMPORT
Import Documents
• In case of red line (high risk shipment), the minimum documents required to be submitted to the
• Customs for the clearance of imports consists of:
1. Import Declaration
2. Bill of Lading (B/L) or Air Waybill
3. Invoice
4. Packing List
5. Import License (if applicable)
6. Certificates of Origin (if applicable)
7. Other relevant documents such as catalogue, product ingredients, etc.
Inward Manifest
• Inward manifest (JKED 4) must be lodged at customs office upon arrival by agent / captain of vessel / aircraft (S.52 & S 56)
• Time of presenting JKED 4
- Vessel : Within 24 hours after arrival
- Aircraft : At time of arrival
- Rail : At time of arrival to produce railway bill or waybill
• Inward manifest lists out the details of goods to be unloaded into the country for importation purposes
• Manifest is submitted by way of e-manifest
Import Declaration
• CUSDEC to be submitted electronically via CIS* Dagang Net
• Section 78 & 81 of the Customs Act 1967 :
- Dutiable goods - within 1 month
- Non-dutiable goods - within 10 days after the arrival of vessel
• Section 79 & 87 - Declaration to give a full and true account
Import Prohibitions and Restrictions
• Customs (prohibitions of imports) order 2012- P.U.(A) 490/2012
• Customs (prohibition of exports) order 2013 – P.U.(A) 491/2012
DECLARATION OF EXPORT
Export Documents
• In case of red line (high risk shipment), the minimum documents required to be submitted to the Customs for the clearance of export consists of:
1. Export Declaration
2. Invoice
3. Export License (if applicable)
4. Other relevant documents such as catalogue, product ingredients, etc
Outward Manifest
• Section 57, Customs Act 1967
• Submitted within 7 days of the departure of the vessel
• Inward manifest lists out the details of goods to be loaded out of the country for exportation purposes
• Manifest is submitted by way of e-manifest
Export Declaration
• CUSDEC to be submitted electronically via CIS* Dagang Net
• Section 80(1) & 84(1) of the Customs Act 1967 :
- Present such goods to Customs;
- Pay the duty/any charges leviable.
• Section 80(3) & 87 - Declaration to give a full and true account
Export Prohibitions and Restrictions
• Process Flow for Export
•
Process Flow for Import
TRANSIT, TRANSHIPMENT & MOVEMENT
• Transhipment
-Unloading / transferring from one vessel / aircraft to another for the purpose of shipment out of Malaysia within the same free zone (Reg. 2 FZ Act)
• Transit
-Goods taken from any country and brought into Malaysia whether or not transshipped in Malaysia for the sole purpose of being carried to another country S.2 CA
• Movement
-Transfer of duty unpaid goods within the PCA
Transhipment Manifest
• Separate transshipment manifest (JKED 4) to be presented in respect of goods to be transshipped at the customs port [S.52(2) CA]
Assessment Of Goods
• Classification of goods
- Tariff Code
- Rate of duty/tax payable
- Preferential rate
• Valuation of goods
• Granting of duty/tax exemption/suspension
• Enforcement of the prohibition of import/export, inclusive of OGA requirement.
Supporting Documents
1. Bill of Lading, AWB, Consignment Note
2. Invoices, Brochures & Catalogues
3. Certificate of origin – Forms D, E, AK, MJEPA, MPFTA etc.
4. Banking documents
5. Weight list & Packing list
6. Import License where necessary
7. Certificate of Exemptions – LMW, TE, CJ(5), CJ(P)2