Malaysian Import and Export Procedures

Malaysian Customs Documentation - Custom documentation's would consist of prescribed forms which appear in the second schedule of the Customs Regulations 1977.

These prescribed forms which are applicable for the importation and exportation of goods are goods declaration forms. The type of customs declaration form that is required by the customs department depends on the type of customs procedure applicable to the goods.

The types of customs declaration forms:-
  • Customs No.1 for declaration of imported goods.
  • Customs No.2 for declaration of export of goods.
  • Customs No.3 for application/permit to transport goods within the Federation.
  • Customs No.8 for application permit to transship/remove goods
  • Customs No.9 for requisition/permit to release dutiable goods.

Proper preparation of customs declaration forms is highly essential. Special attention must be given to the full description, numbers, marks, packing and weight of the packages, the unit value and the total value, and the tariff classification of the goods.

Section 79 of the Customs Act 1967 requires the declaring of dutiable goods imported to give a full and true account of the number and description of packages, of the description, weight, measure or quantity, and value of all such dutiable goods and the country of origin of such goods.

The exporter of dutiable goods
, on the other hand, is also required to declare the full and true account of the number and description of packages and of the description, weight, measure or quantity and the country of destination of such goods as stated in Section 80 of the Customs Act 1967.

The declaring of non-dutiable goods imported or to be exported is required to give a full or true account of the particulars for which are required in the respective prescribed forms.

Section 90 of the Customs Act 1967 allows customs declaration forms to be made by the owner of the goods or by a forwarding agent licensed by the customs department for that purpose and to be duly authorized by the owner of the goods.

Required Particulars in Customs Declaration Forms
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Trade Consignment
As a method
of promoting the sale of its goods, an exporter may be willing to offer consignment terms. This means that the foreign importer agrees to receive and stock the goods but only pay for them, if and when sold. The exporter retains ownership of them and if all or part of them cannot be sold, the exporter bears all the loss - either having them returned to the exporter's country or sold locally at perhaps greatly reduced prices.

Consignment should be considered only if it is absolutely necessary as a way of introducing a product, the value of the consignment is relatively small, the intention is to switch to more conventional sales arrangements once the product has "taken off".- To learn the Secrets of International Trade - Click Here


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