Import Export Procedures and Documentations

Import Export Procedures and Documentations

Date : 24 - 25 May 2021
Time : 09:00 am - 05:00 pm
Venue : Four Points by Sheraton, Puchong


Lately the Customs Legislations have been amended substantially which will be effective from 01.01.2020. Notable amendments include the Customs Act 1967, Sales Tax  Act 2018 and the Free Zone  Act 1990. The previous Customs Regulations 1977 has  been revoked and replaced with the new Customs Regulations 2019 thus initiating changes un the customs procedures


This program whilst highlighting the existing procedures will enlighten the business community on the important changes particularly those involved in importation / exportation of goods as to the latest customs procedures and documentation involved.


 The program will also highlight the latest provisions including the amendments to Customs Act 1967, Sales Tax Act 2018 and Free Zone Act 1990 to enable the business community to conduct their business without any interruptions in an orderly and efficient manner. The program will also include and highlight the electronic application in import & export procedures and how the new amendment will affect your business.




 Knowledge of the relevant amendments.

  • Understand the latest changes to customs import and export procedures.
  • Understand the use of new customs forms / composite forms.
  • To understand how Assessment, Classification and Valuation is done by customs officers.  
  • Knowing the problems generally associated with imports and exports documentation.
  • How the amendment will affect customs procedures and documentation.
  • Knowing the various facilities & incentives provided under customs legislations and procedures related to their application.




Power Points Presentation, Lectures, Discussions and Q & A session




This course is suitable for all manufacturers, importers, exporters, trading houses, tax consultants and practitioners in understanding the complexity of customs procedures.

Module Title
Module 1 Customs Legislations – Acts, Regulations & Orders with particular emphasis on Customs (Amendment) Act 2020, Customs Regulations 2019, Sales Tax (Amendment) Act 2019 and Free Zone (Amendment) Act 2019
Module 2 Customs Organizational Structure
Module 3

Import & Export Procedures

  • Legal landing place & mode of import
  • Inward & outward manifests and outturn certificates
  • Import & Export declaration forms and supporting documents
  • Claim for preferential tariff and certificate of origin
  • Procedures as to payment under protest
  • Claim for exemption under Customs Duties (Exemptions) Order 2017 and Sales Tax (Exemption from Payment of Tax) Order 2018
  • Harmonized System Code (classification)
  • Method of valuation of goods
  • Customs Advanced Ruling
  • Examination of goods and assessment of duty/tax
  • Payment of duty/ payment Under Protest and release from customs control
  • Procedures as to warehousing of goods in Licensed Warehouses
  • Facilities for rapid clearance

    Import & Export Prohibitions and LMWs
  • Temporary Import / Temporary Export
  • Quality Declaration of Customs Declaration Forms (K1-K13) and JKDM Forms (I-IV)
Module 4 Classification / Valuation of Goods
Module 5

Import / Export Prohibition Orders 2017

  • Understanding the need for Prohibition Orders
  • Category of goods absolutely / conditionally prohibited
  • Application for import / export permits and licenses
Module 6

Claim for preferential duty and certificate of origin

  • Preferential Certificate of Origin (PCO) e.g. - AFTA, ACFTA, MJEPA, AKFTA, AANZFTA, AIFTA, MPFTA, MCFTA
  • Non-Preferential Certificate of Origin (NPCO)
Module 7

Transshipment / Transit procedures

  • meaning of transshipment and transit under the new legislations
  • movement of goods through Principal Customs Area and Free Zones
  • movement to and from Inland Clearance Depot and Inland Customs Station
  • the use of Customs Form No. 5 (new form) & related procedures
Module 8

Transportation procedures between East/West Malaysia


  • movement of goods between and within territory
  • use of Bank Guarantee and General Bond
  • Customs (Prohibition of Removal) Order 2014
  • the use of Customs Form No. 3 and procedures
Module 9 Use of Bank Guarantee, General Bond (K4) and other kinds of security
Module 10 Post Importation Audit and Areas of Concern
Module 11

Customs procedure in Labuan / Langkawi / Pangkor


  • Special Provisions related to Free Ports
  • Procedures related to import into the Islands
  • Procedures related to export from the Islands
  • Control Over Vehicles
  • Control over cigarettes and liquor
  • Import duty / sales tax implications on Labuan / Langkawi
  • Refund / Drawback of duties/tax paid
Module 12

Import & Export Procedures in Free Zones – Forms FZ1 – FZ6

  • Understanding customs procedures in Free Zones
  • Benefits of using Free Zones
  • Use of Free Zone Form (ZB1-ZB6)
Module 13 Effective use of Customs Duties (Exemption) Order 2017 and Sales Tax (Exemption from Payment of Tax) Order 2018
Module 14

Customs Facilitation


  • Customs Information System   (SMK)
  • e-Permit
  • e-Manifest
  • e-Declaration
  • e-Payment (EFT)
  • e-Release (GCS)
  • Vehicles Information System (e-VIS)
  • Container Security Initiative (CSI)
  • Customs Golden Client (CGC/AEO)
Module 15

Sales Tax Implications on Import / Export Procedures

  • Sales Tax (Persons Exempted from Payment of Tax) Order 2018
  • Sales Tax Implications on Designated Areas
  • Sales Tax implications on Special Areas
Module 16 Review / Appeal Procedures and Customs Appeal Tribunal
Module 17 Customs Offences & Penalties
Module 18 Conclusion


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 posses 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

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