Malaysian Import and Export Procedures


  Carrier Person Responsible When?


(Section 52 Customs Act)

Master or Agent
of the Vessel.

Within 24 hours after
arrival and before any
cargo is unshipped.

B Aircraft (Section 56 Customs Act) Pilot or Agent of
the Aircraft.

At the time of arrival
and on demand by the
proper officer customs.


(Section 60 Customs Act)
Station Master At the time of arrival
and on demand by the
proper officer of customs.


(Section 78 Customs Act)
Person in control
of the goods.
On arrival at the
place of import.

Malaysian legal provision in importation and exportation are stipulated in the Malaysian Customs Act 1967 and Customs Regulations 1977.

The main concept of legal provisions is to apply customs control procedures in importation and exportation

Definition of import. Importation means to bring or cause to be brought into Malaysia by land, sea or air.

Definition of export. Exportation is defined as to take or cause to be taken out of Malaysia by land, sea, or air, to place any goods in a vessel, conveyance or aircraft for the purpose of such goods being taken out of Malaysia.

Summary of Customs Control in relation to the clearance of goods.

Application of customs control in relation to the clearance of goods is required under the Malaysian customs laws and regulations are as follows:

Directing all trading activities to prescribe points of entry such as customs ports, airports, customs entry points and customs stations.

Prescribing legal landing places for ports or entry points for the purpose of landing and loading of goods for import and export. Any landing or loading  undertaken in other than these landing places are deemed to be illegal and would be considered as smuggling.


customs offices at such ports or entry points to administer customs procedures in relation with the collection and release of goods from customs control.

Prescribe working days and business hours of customs offices in such ports or customs station during which to transact customs release as well the hours permitted to effect clearance of goods, properly release by  the proper invoice of customs from such ports of customs station.

Subject goods landed or goods before exportation to the warehousing procedures so as to bring them under customs control.

Customs control in relation to the clearance of goods
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Certificate of Value
Many countries
require the exporter to complete and sign a Certificate of Value. In this document, the exporter states that the invoice contains a true and full statement of the price paid for the goods by the importer and that there is no other arrangement between the exporter and the foreign buyer about the purchase price. The purpose is to discourage "double invoicing" - whereby the importer presents one invoice for customs duty calculation but in fact pays the exporter a larger sum based on true invoice.

Often no separate document is required for the statement of value. Consular invoices usually contain a space in which a declaration of value must be made. Sometimes, a Chamber of Commerce or similar organization must certify the value of the goods before the Certificate of Value is acceptable to the Customs authorities in the importing country.

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