Malaysian Customs Procedures
Malaysian Export Academy (HRD Corp Registered Training Provider) Presents
Programme No.: 1000170369
| 9.00 am – 5.00 pm | Wyndham Garden i-City, Shah Alam
[HRD Corp Claimable Course]
Introduction
This training program provides participants with a comprehensive overview of how the Royal Malaysian Customs Department (RMCD) is organized and operates across its various divisions. The course outlines key customs procedures and documentation requirements that businesses must understand to ensure compliance and operational efficiency.
Participants will gain practical exposure to import and export procedures, available facilities and incentives under Malaysian customs legislation, as well as an introduction to sales tax concepts and exemptions. The program also covers appeal and review procedures in the event of non-compliance.
Objectives
By the end of this course, participants will be able to:
- Understand the objectives and organizational structure of the Royal Malaysian Customs Department (RMCD).
- Comply with import and export procedures and required customs documentation.
- Identify facilities and incentives available under customs legislation to enhance business competitiveness.
- Explore opportunities for customs duty and sales tax savings.
- Stay updated on the latest developments in the Customs Act 1967 and Sales Tax Act 2018.
- Understand appeal and review procedures related to customs non-compliance.
Who Should Attend
This course is suitable for:
- Manufacturers
- Traders and Importers / Exporters
- Tax Consultants
- Finance Managers
- Accountants
- Compliance and Operations Personnel
Course Outline
- Objectives of Royal Malaysian Customs Department (RMCD)
- Organization Structure of RMCD
- Compliance / Enforcement Division
- Customs & SST Division
- Management Division
- Import & Export Procedures & Documentation
- Customs legislations
- Legal landing place and mode of import / export
- Customs declaration forms (Form 1, 1A, 2, 3, 4, 5, 6, 8, 9, JKDM 1–5)
- Declaration, examination & assessment of goods
- Classification and 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
- Facilities & Incentives Under Customs Legislations
- Licensed Warehouses
- Licensed Manufacturing Warehouse
- Refund & drawback facilities
- Treasury exemptions (MIDA exemption)
- Temporary import / temporary export
- Customs advance rulings
- Customs Duties & Sales Tax Exemption Orders
- Customs Duties Exemption Order 2017
- Sales Tax (Exemption from Payment of Tax) Orders 2018
- Free Zone Procedures & Documentation
- Free Industrial Zones (FIZ)
- Free Commercial Zones (FCZ)
- Free Zone documentation (FZ1 – FZ6)
- Benefits of free zones
- Sales Tax and Related Customs Procedures
- Concept and 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
- Post Importation Audit
- Offences & Penalties
- Appeal and Review Procedures
- Application for review to Director General of Customs
- Appeal to Customs Appeal Tribunal
- Appeal to Minister of Finance
- Questions & Answers
Course Leader
P. Nadaraja
P. Nadaraja is a former Senior Officer of the Royal Malaysian Customs Department (1981–1997), with extensive experience in customs administration, import and export procedures, valuation, classification, licensing, and compliance matters.
He later entered private practice as an Advocate and Solicitor and is actively involved in conducting seminars, workshops, and consultancy services on customs and sales tax matters. He has also served as a guest lecturer at the Royal Malaysia Customs Academy.
Certificate of Participation
Participants will receive a Digital Certificate of Participation upon completing the course successfully.
Participation Fee
RM1,944.00 per person (2-day course)
Inclusive of lunch, tea breaks, course notes, certificate of attendance, and 8% SST.
HRD Corp Claimable Course (subject to approval).