Classification of Goods

All goods imported into or exported out of this country must be correctly classified at the time of import or export based on the Malaysian Customs Tariff Heading Numbers.

All inquiries on the classification of goods imported or exported should be directed to the Customs station through which the goods are to be imported or exported together with the sample whenever possible and the relevant documentation related to it. The following particulars that are required are:

1. Name of the Product
2. Brand
3. Trade Name (if possible/any)
4. Country of Origin
5. Composition (if any)
6. Packaging Type at the Time of Import (if any)
7. Usage

If dispute arises between the Customs and the importer or exporter as to the accurate classification of the goods imported/exported, the dispute will be referred by the Customs station to:

Ketua Pengarah Kastam

Cawangan Tarif dan Penjenisan

Tingkat 3A Blok 11, Kompleks Pejabat-pejabat Kerajaan

Jalan Duta

50596 Kuala Lumpur,

for the final decision and ruling on the classification of the said goods.

Under Section 22 of the Customs Act 1967, the question of goods deemed to be dutiable shall be decided by the Director-General of Customs.

Importers, exporters and forwarding agents are advised to purchase the "Explanatory Notes to the Nomenclature" (4 volumes) sand the "Index to the Nomenclature and the Explanatory Notes" (2 volumes) from:-

Customs Cooperation Council

40 rue Washington

B-1050 Brussels

Belgium.

These notes will then assist in the classification of goods as they are not incorporated into the Trade Classification and Customs Tariff 1988.