Malaysian Customs Procedures

Malaysian Customs Procedures

Date : 23 - 24 June 2021
Time : 09:00 am - 05:00 pm
Venue : Four Points by Sheraton, Puchong


The objective of this training is to provide the participants with a general outlook of how the Royal Malaysian Customs Department (RMCD) is organized into their various divisions and will outline in general all aspects of customs procedures and documentation that a business community needs to know.


The course will cover in general all customs related procedures & documentation and in particular import and export procedures / documentation and will also briefly outline the various incentives and facilities provided by RMCD to assist businesses in conducting their business in an efficient and cost-effective manner.


Participants will also be introduced briefly to sales tax concept and the related exemptions that can be claimed by both manufacturers and traders.

Significantly the seminar will also cover the Appeal and Review procedures in the event of non-compliance.




  • Gain an insight into how the Customs Department is organized into various divisions.
  • The various procedures to be complied with to ensure that businesses stay on the right side of the law as well as guide the businesses on the required documentation.
  • The seminar will assist businesses to discover the various facilities available in order to remain competitive.
  • Explore and discover the possibilities of tax savings.
  • Latest updates on Customs Act 1967 and Sales Tax Act 2018




This course is suitable for all manufacturers, traders, tax consultants, finance managers and accountants.

Module 1 Objectives of Royal Malaysian Customs Department (RMCD)
Module 2
  1. Organization Structure of RMCD     
  • Compliance / Enforcement Division.
  • Customs & SST Division.
  • Management Division.
Module 3

Import & Export Procedures & Documentation      

  • Customs Legislations.
  • Legal landing place and mode of import / export
  • Customs declaration forms – 1, 1A, 2, 3, 4, 5, 6, 8, 9, JKDM 1 – 5.
  • Declaration, Examination & Assessment of Goods.
  • Classification of Goods
  • Valuation of Goods
  • Preferential Tariff and Certificate of Origin
  • Customs clearance & Payment of duty
  • Transshipment & Transportation Procedures
  • Payment under Protest
  • Customs Prohibition of Import / Export Orders 2017
Module 4

Outline of Facilities and Incentives under the  Customs Various
Customs Legislations

  • Licensed Warehouses.
  • Licensed Manufacturing Warehouse.
  • Refund & Drawback Facilities
  • Treasury Exemptions (MIDA Exemption)
  • Temporary Import / Temporary Export
  • Customs Advance Rulings
Module 5

Understanding Customs Duties Exemption Order 2017 and Sales Tax
(Exemption from Payment of Tax) Orders 2018

Module 6

Free Zone Procedures & Documentation

  • Free Industrial Zones (FIZ).
  • Free Commercial Zones (FCZ).
  • Free Zone Documentation (FZ1 – FZ6).
  • Benefits of Free Zones
Module 7

Sales Tax and Related Customs Procedures

  • Concept of Sales Tax
  • Scope of Sales Tax
  • Sales Tax Implications on Import & Export Procedures
  • Sales Tax Exemption Orders – Schedule A, B and C (Lampiran CI, CII, CIII)
  • Facilities under Sales Tax Act 2018 / Sales Tax Regulations 2018
Module 8 Post Importation Audit
Module 9 Offences & Penalties
Module 10

Appeal and Review Procedures

  •  Application for Review to DG Customs
  •  Appeal to Customs Appeal Tribunal
  •  Appeal to Minister of Finance
Module 11 Questions & Answers.


P. Nadaraja

P. Nadaraja was formerly with the Royal Malaysia Customs (1981-1997) as a Senior Officer of Customs having served in various units and his key areas of focus includes customs administration, import and export procedures, classification, valuation, licensing and compliance matters. He possess an in-depth knowledge of various customs legislations including Customs Act, Sales Tax Act, Service Tax Act, Excise Act and other subsidiary legislations. He has vast experience in Customs matters and has been a

guest lecturer at the Royal Malaysia Customs Academy in Malacca on various occasions to deliver lectures on various aspects of Customs laws and procedures.


In 1997 he left the Customs Department on optional retirement for private practice as an Advocate and Solicitor.


He is now involved in legal practice and at the same a time is actively involved in conducting seminars and workshops on customs matters. He has also conducted in house training for various companies including statutory bodies and has advised and consulted upon by companies on issues such as customs and sales tax valuation, classification, service tax matters, drawback, refunds, exemptions and others. He was officially appointed by the Customs Department to conduct Basic Customs Course for forwarding agents during the year 2005 – 2007.


He is also an Associate of the Malaysia Institute of Chartered Secretaries and Administrators (ACIS) and the Chartered Tax Institute of Malaysia (ACTIM) and is currently involved conducting seminars and rendering of consultancy/advisory services on customs matters.

Early Bird

MYR 1378.00

Normal Price MYR1590.00

Inclusive of 6% SST


2 Day/s

Public Class

HRDF SBL Claimable

CPD Points & Certificate of Attendance Will be Provided

Lunch & Refreshment Provided