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. |
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The types of customs declaration forms:-
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| 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. |
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