Date :
25 - May - 2022 To 26 - May - 2022
Time : 09:00 am - 05:00 pm
Mode of programme : Virtual Programme
Platform: Zoom

The Customs Legislations have been amended substantially which will be effective from 01.01.2020. Notable amendments have been made to 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 The previous Customs Regulations 1977 has been revoked and replaced with the new Customs Regulations 2019 thus initiating changes to certain customs procedures

This program whilst highlighting the existing procedures will also enlighten the business community on the significant changes to the customs procedures related to import/export, transit/transshipment, preferential tariff/certificate of origin, customs ruling on origin and other miscellaneous amendments

The training will 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.

1. Customs Legislations
• Customs (Amendment) Act 2020
• Customs Regulations 2019
• Sales Tax (Amendment) Act 2019
• Free Zone (Amendment) Act 2019

2. Customs Organizational Structure

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
• Claim for exemption under Customs Duties (Exemptions) Order 2017 and Sales Tax (Exemption from Payment of Tax) Order 2018
• Harmonized System Coding and Classification
• Methods of valuation of goods
• Customs Advance Ruling on classification / origin of goods
• 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
• Refund / Drawback procedures on duties/tax paid
• Temporary Import / Temporary Export
• Quality Customs Declaration Forms (K1 – K13) and JKDM Forms (I – IV).

4. Classification and Valuation of Goods
• Brief introduction to General Rules of Classification
• Methods of Valuation

5. Customs Prohibition of Import / Export Orders 2017
• Understanding the need for Prohibition Orders
• Category of goods absolutely / conditionally prohibited
• Application for import / export permits and Permit Issuing Agencies

6. Claim for preferential tariff and certificate of origin
• Preferential Certificate of Origin (PCO)
• Non-Preferential Certificate of Origin (NPCO)

7. Transit / Transshipment 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
• Use of Bank Guarantee and other types of Security

8. Transportation procedures between East and 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

9. Post Importation Audit Areas of Concern

10. Customs procedure in Duty Free Islands

• Special Provisions related to Free Ports of Labuan and Langkawi
• 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

11. Customs Procedures in Free Zones
• Use of Free Zones Forms (FZ1 – FZ6)
• Benefits of using Free Zones

12. Duty Exemptions under Customs Duties Exemption Order 2017 and Sales Tax (Exemption from Payment of Tax) Order 2018

13. Review and Appeal Procedures

14. Customs Offences & Penalties

15. Conclusion



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.


MYR 1300.00

Subjected to 6% GST


2 Day/s

Certificate of Attendance Will be Provided

HRDcorp Claimable