Licensed Manufacturing Warehouse (LMW)


The objective of this Seminar is to provide participants with the detailed knowledge of Licensed Manufacturing Warehouse. The seminar will highlight in detail the eligibility criteria, procedures, documentations and conditions related to LMWs and the implications of GST on LMW procedures / documentation.

How will you benefit?

Participants will be able to understand in detail :-

• Concept of Licensed Manufacturing Warehouse
• Exemptions made available and other activities presently allowed in LMWs
• Conditions imposed and compliance issues
• Procedures and Documentations related to LMWs
• GST implications on LMW procedures & documentation


This course is suitable for existing LMWs and other manufacturers who desire to obtain import duty exemptions, tax consultants, finance mangers and accountants.


Power Points Presentation, Discussions and Case Studies.

1. Customs Organisation & Structure
2. Relevance of LMW license to Manufacturing Companies
3. Licensed Manufacturing Warehouse
  • Concept of LMW
  • Legislation – Section 65/65A Customs Act 1967
  • Objective of setting up LMWs
  • Requirement for Premise
  • 4. Application for LMW License/Documentation
    5. Exemptions under LMW
  • Exemptions on Raw Materials & Components and conditions imposed
  • Exemptions on Machinery, equipment & spare parts and conditions imposed
  • Items not eligible for exemptions
  • 6. LMW procedures and documentation
  • Movement of goods & documentations
  • Release to domestic market and rate of duty applicable
  • Third Party Exports
  • Disposal/destruction of goods – procedures and documentation
  • Goods returned for repair
  • 7. Farming out / subcontract
  • Procedures, Conditions and Documentation
  • 8. Import & Export Prohibitions applicable to LMWs
    9. Accounting for losses by fire, floods and theft
    10. Control over premises and enforcement by controlling station
    11. Activities other than Manufacturing
  • Value Added Activities
  • Repairing, Servicing & Remanufacturing
  • International Procurement Centre
  • Regional Distribution Centre
  • 12. Accounting for GST on LMWs
  • Treatment for Imports & Exports
  • Domestic Sales to another LMW and FIZ Companies
  • Accounting for losses & destruction
  • Subcontract & Farming Out
  • Third Party Exports
  • Valuation & Treatment of IPC activities
  • 13. Conditions of LMW and penalty for non-compliance
    14. GST implications on LMW’s
    15. Offences & Penalties


    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 indepth 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 and an Associate Member of Chartered Tax Institute of Malaysia (ACTIM) and is currently involved in customs litigation and rendering of consultancy services on Customs matters.


    Early bird fee: RM901 per person – Register before 15 October 2019

    Normal price: RM1, 007 per person – SBL Claimable (includes Lunch, Tea-Breaks, Course Notes, Certificate of Attendance and 6% SST)

    *Group discount of 10% available (for 3 or more participants from the same company)


    Malaysian Export Academy
    No. 86, Jalan BP 7/8,
    Bandar Bukit Puchong,
    47120 Puchong, Selangor.

    Tel : 03 8066 3107
    Fax: 03 8066 6152

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