The objective of this Seminar is to provide the participants with a general outlook of how the Royal Malaysian Customs Department (RMCD) is organized into their various divisions and will outline in general all aspects of customs procedures and
documentation that a business community needs to know.
The course will cover in general all customs related procedures & documentation and in particular import and export procedures / documentation and will also briefly outline the various incentives and facilities provided by RMCD to assist
businesses in conducting their business in an efficient and cost-effective manner.
Participants will also be introduced briefly to sales tax concept and the related exemptions that can be claimed by both manufacturers and traders. Significantly the seminar will also cover the Appeal and Review procedures in the event of non-compliance.
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
