Goods can be imported by sea, air and land using Customs Form No. 1 may pledge himself or through an authorized shipping agent under Section 90 of the Customs Act 1967, together with supporting documents. The declaration can be made using the EDI Store facility or via theSMK-DagangNet Interface system (SMK-DagangNet interface). Generally all goods can be imported. However, there are categories of goods that are not allowed to be imported in absolute terms and goods that are allowed to be imported conditional on the following goods categories:
• Customs (Prohibition on Import) Order 2008, First Schedule: Absolute Prohibition.
• Customs (Prohibition on Import) Order 2008, Second Schedule: Conditional Prohibition.
• Customs (Prohibition On Import) Order 2008, Third Schedule: Conditional Prohibition
• For Safeguard Measures. Customs (Prohibition on Import) Order 2008, Fourth Schedule: Conditional Prohibition except With Procedure.
1. Imports by Sea, Air and Land Modes
1.1 Affordable / Charitable Items
For dutiable / taxable goods imported by sea and air of the declaration shall be made within 30 days from the date of arrival of goods according to the requirements of Section 78 (1) of the Customs Act 1967. For dutiable goods / taxis imported by land to be pledged and explained duty / tax on arrival. Duties / taxes shall be settled within fourteen days after it is approved by the Customs. If a declaration is not made within the prescribed period, the proper officer of the customs may, by notice in writing, require the importer either himself or his agent to submit the import declaration within three days of the receipt of the notice. Where the import acknowledgment fails to be made within the prescribed period, the Customs officer whose right may seize the goods in accordance with the provisions provided under section 114 of the Customs Act 1967, and dismisses the rights pursuant to the provisions given under section 126 of the Customs Act 1967, and may be auctioned according to the provisions of the is given under section 128 of the Customs Act 1967, to get the amount of duty / tax involved.
1.2 Ineligible / Charitable Items
For non-duty / taxable goods imported by sea and air of the declaration shall be made within 10 days from the date of arrival of goods according to the requirements of Section 81 (1) of the Customs Act 1967. For non-duty / taxable goods imported by land to be pledged upon arrival . If a declaration is not made within the prescribed period, the proper officer of the customs may, by notice in writing, require the importer either himself or his agent to submit the import declaration within three days of the receipt of the notice. Where the import acknowledgment fails to be made within the prescribed period, the Customs officer whose right may seize the goods in accordance with the provisions provided under section 114 of the Customs Act 1967, and dismisses the rights pursuant to the provisions provided under section 126 of the Customs Act 1967, and may be auctioned according to the provisions given under section 128 of the Customs Act 1967 and the proceeds of the auction shall be included in the Consolidated Fund account.
2. Importance by Post / Courier
For importation through the postal mail is described as the information in the Post / Courier Guide.
3. Importing Through Pipe Line
For importation through the guidebook is explained as per the Imported Pipe Line Guide.
4. Payment of Customs Duty under Objection
In the event that the importer does not agree with the assessment made by the Customs Senior Officer (appraisal officer), the importer has the right to pay a duty / duty in protest pursuant to the provisions under section 13A of the Customs Act 1967.
Once the appraisal officer has made an assessment, the duty must be paid first then the goods may be released from customs control. The customs party also provides a pre-clearance facility where the goods may be pledged and approved the release before the merchandise arrives. In addition, the discharge system will continue to be provided to enable the trading to be released immediately without going through the inspection process. Three (3) groups are given immediate release of relief goods, such as emergency goods, food, medicines and appropriate goods, perishable cargo such as (faulty articles of live animals, vegetables, plants, bodies, blood and other appropriate) as well as raw materials for (manufacture of spare parts, vessels, appropriate medical equipment and other equipment).
Malaysia is a partner to the ASEAN Trade in Goods Agreement and a member of five regional FTAs through the ASEAN with Australia, China, India, Japan and Korea.
Below are documents required when import goods into Malaysia, Consignee need to provide following Basic documents to appointed freight forwarder agent.
1. Commercial Invoice (in USD)
2. Bill of Lading (If Original BL, shipper need to courier to agent)
Normally importer will arrange Telex release which doesn’t required original copy.
3. Packing List
4. Certificate of Origin (not necessary)
Useful link :-
• To check duty & SST : http://mysstext.customs.gov.my/tariff/
