Overview

Malaysian Export Academy Presents

Licensed Manufacturing Warehouse (LMW)
Concepts, Procedures, Documentations & Compliance

15 December 2025, Monday | 9.00 am – 5.00 pm | Armada Hotel, Petaling Jaya

[HRD Corp Claimable Courses]

Objectives

This course provides participants with comprehensive knowledge of Licensed Manufacturing Warehouses (LMW), covering eligibility criteria, procedures, documentation requirements, conditions, and common pitfalls that often lead to frequent Customs audits. It also covers the latest amendments effective from 01.01.2020. :contentReference[oaicite:0]{index=0}

How Will You Benefit?

• Understand the concept and legal basis of LMWs.
• Identify exemptions available and activities allowed under the scheme.
• Learn compliance conditions and requirements imposed on LMW companies.
• Understand procedures and documentation for daily LMW operations.
• Recognize common mistakes made by LMW companies — and how to avoid them.

Who Should Attend?

Ideal for existing LMW holders, manufacturers seeking import duty exemptions, tax consultants, finance managers, accountants, and individuals involved in Customs compliance. :contentReference[oaicite:1]{index=1}

Methodology

PowerPoint presentations, discussions, and case studies.

Course Outline

• Customs Objectives and Organisational Structure
• Manufacturing Company vs LMW Company
• Scope of Licensed Manufacturing Warehouse (LMW)
  – Concept of LMW
  – Legislation: Section 65/65A Customs Act 1967
  – Objective of setting up LMWs
  – Requirements for premises
• Application for LMW License / Documentation
• Exemptions Available Under LMW
  – Raw materials, components, accessories, packaging materials
  – Machinery, equipment, spare parts
  – Items not eligible for exemptions
• LMW Procedures and Documentation
  – Movement of goods & documentation
  – Domestic release & duty payment
  – ATIGA local sales procedures
  – Third Party Exports
  – Goods for repair/returned goods
  – Documentation (K1, K2, K3, K9, GPB1, GPB2, GPB Am, M1–M4)
  – Drop shipment
• Waste & Scrap – Application and Documentation
  – Disposal
  – Sale
  – Destruction
  – Duty remission application
• Subcontract / Farming Out
  – Procedures for subcontracting raw materials/components
  – Procedures for accepting subcontract items
  – Documentation & conditions
• Accounting for Losses (Fire, Flood, Theft)
• Inspection & Enforcement by Controlling Station
• Other Activities Allowed in LMW Premises
  – Value added activities
  – Repairing, servicing, remanufacturing
  – International Procurement Centre (IPC)
  – Regional Distribution Centre (RDC)
  – Trading Activities
• LMW Conditions & Compliance Requirements
• LMW Compoundable Offences & Penalties
• Conclusion

CERTIFICATE OF PARTICIPATION

Trainer Profile

P. Nadaraja is a former Senior Officer of Royal Malaysia Customs (1981–1997), specializing in customs administration, import/export procedures, valuation, licensing, and compliance. :contentReference[oaicite:2]{index=2}

He has lectured at the Royal Malaysia Customs Academy in Malacca, trained government agencies and private companies, and provides advisory services on classification, valuation, exemptions, tax matters, and litigation. He is an Associate Member of the Malaysian Institute of Chartered Secretaries & Administrators and the Chartered Tax Institute of Malaysia (ACTIM).

Participation Fee

RM1,350 per person (1-day course)

Fee includes tea breaks, lunch, course notes, Certificate of Participation, and 8% SST. HRD Corp Claimable Course (subject to approval via HRD Corp e-TRiS). :contentReference[oaicite:3]{index=3}