MODULES
MALAYSIAN CUSTOMS PROCEDURES:
1. OBJECTIVES OF ROYAL MALAYSIAN CUSTOMS DEPARTMENT (RMCD)
2. ORGANISATIONAL STRUCTURE OF RMCD
- Compliance / Enforcement Division.
- Customs & SST Division.
- Management Division.
3. OUTLINE OF IMPORT EXPORT PROCEDURES AND DOCUMENTATION
- Customs Legislations.
- Legal landing place and mode of import / export.
- Customs declaration forms – 1, 1A, 2, 3,4, 5,6,8, 9, JKDM 1 – 5.
2021
- Declaration, Examination & Assessment of Goods.
- Transshipment & Transportation Procedures
- Classification of Goods.
- Valuation of Goods.
- Preferential Tariff and Certificate of Origin
- Customs clearance & Payment of duty
- Payment under Protest
- Customs Prohibition of Import / Export Order 2017
4. OUTLINE OF FACILITIES AND INCENTIVES UNDER THE CUSTOMS VARIOUS
CUSTOMS LEGISLATIONS
- Licensed Warehouses.
- Licensed Manufacturing Warehouse.
- Refund & Drawback Facilities.
- Treasury Exemptions (MIDA Exemption).
- Temporary Import / Temporary Export.
- Customs Advance Rulings
5. UNERSTANDING CUSTOMS DUTIES EXEMPTION ORDER 2017 AND SALES TAX
(EXEMPTION FROM PAYMENT OF TAX) ORDER 2018
6. FREE ZONE PROCEDURES AND DOCUMENTATION
- Free Industrial Zones (FIZ).
- Free Commercial Zones (FCZ).
- Free Zone Documentation (FZ1 – FZ6).
- Benefits of Free Zones
7. SALES TAX AND RELATED CUSTOMS PROCEDURES
- Concept of Sales Tax
- 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
8. POST IMPORTATION AUDIT
9. OFFENCES AND PENALTIES
10. APPEAL AND REVIEW PROCEDURES
- Application for Review to DG Customs
- Appeal to Customs Appeal Tribunal
- Appeal to Minister of Finance
11. CONCLUSION