Logistics, Trade Administration and Supply Chain

The Customs documents consists of the prescribed forms which appear in the Second Schedule of the Customs Regulation 1977. These prescribed forms which are applicable for the importation and exportation of goods are the goods declaration forms. In Malaysia, the Customs goods declaration forms are the prime source of documents for trade statistics generated by importers and exporters. It is important that correct entry in the forms presented to Customs be done to ensure accurate compilation and reporting of trade statistics which are constantly being used by the government as well as the private sector. The following are the goods declaration forms that are required to be submitted to Customs for clearance of goods: Customs No.1 - Declaration of Goods Imported from other countries. Customs No.2 - Declaration of Goods Exported to other countries. Customs No.3 - Application or Permit to Transport Goods within the Federation. Customs No.8 - Application or Permit to Tranship or Remove Goods

Section 97 of the Customs Act 1967 provides the Director-General of Customs to allow goods to the import temporarily without payment of duty subject to the payment of a deposit equivalent to not less than the amount of duty which would be payable if the goods were imported for home use or security being given to his satisfaction of the payment of such duty. Only guarantee letter issued by local banks will be accepted. Temporary import facility without payment of duty is given as specified by items 21, 21A, 52, 58, 65, 67, 114, 118 and 119 of the Customs Duties (Exemption) Order 1988 and items 21, 29, 56, 62, 71, 73, 82, 94, 95, 96 of Schedule B, Sales Tax (Exemption) 1980 for sales tax. Temporary import of machinery or equipment for the purpose of completion of government projects is only given to local companies or jib venture companies which have local equity as the major shareholders, minimum 51% (joint venture companies with majority at least 51%) local shareholders with the condit

Section 16 of the Customs Act 1967 provides for the Director-General of Customs to consider refund the money that has been overpaid as customs duties or as warehouse rent or as any other charge under the said Act provided that a claim in respect of any refund is made within one year the over payment was made. Section 18 of the Customs Act 1967 states that after removal of any goods from customs control, no abatement of customs duties shall be allowed on any such goods on account of damage or to pay duty at preferential rate or that the weight, measure, volume or rate as determined by the proper officer of the customs for the purpose of ascertaining the duty on such goods or any other factor affecting the goods is incorrect unless notice in writing of such claim has been given at or before the time of removal. Upon removal of any goods from the customs control, no abatement of export duty shall be allowed on any such goods on account of damage, theft or loss. Section 93 of the Customs A