Export Customs Clearance

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Export Customs Clearance Procedure In Malaysia

Exporting is defined as bringing something out of Malaysia by land, sea, air, or any other mode of transportation. You must make a declaration to the Royal Malaysian Customs Department (JKDM) in order to export goods from Malaysia. Export duty and cess will be payable on dutiable goods.

Export Custom Procedures

STEP 1: Customs Declaration

All merchandise exports must be pledged by:

  1. Appointed Customs Agent (http://www.mytradelink.gov.my/trade-associations) or;
  2. Self-Declaration (AEO Program – AEO Portal http://customsgc.gov.my/index_aeo.html); or
  3. Direct User (checks can be made at http://www.mytradelink.gov.my/trade-associations)

STEP 2: Goods Classification 

By getting the appropriate tariff code for the items to be exported, exporters can check if the goods they are about to export are subject to any duty or tax. You may check the tariff code at:

  1. HS Explorer, available at http://mysstext.customs.gov.my/tariff
  2. Consult from the Classification, Tariff and Drafting Branch, JKDM’s Technical Services Division, at http://www.mobile.customs.gov.my/edirektori/portal-branch?x=8; or
  3. Refer to the Customs Duty Order 2017 (subject to change) at http://www.federalgazette.agc.gov.my/outputp/pua 20170103 P.U.(A)52017.pdf; or
  4. Refer to the pertinent Free Trade Agreement (FTA) at https://fta.miti.gov.my/

STEP 3: Check If The Items Are Controlled Or Prohibited Goods

  1. Check whether the goods to be exported are controlled goods or subject to export bans or restrictions by the authorities.
  2. Check whether the goods in question require an Export Permit / Approval from the Other Government Agency (OGA) or Permit Issuing Agency (PIA). Permits / approvals must be obtained before any export is done.
  3. Checks can be made through:

STEP 4: Undertaking & Preparation Of Documents For Customs Clearance

Each exporter must make a complete declaration regarding the exported goods, either by himself or by his agent before the exportation is carried out.

  1. Exportation declaration to be made online through electronic Custom Declaration (Borang Kastam No.2[K2])
    Link : http://www.dagangnet.com/trade-facilitation/edeclare/
  2. Submission of exportation permit upon declaration (electronically or hardcopy)
    Link : http://www.dagangnet.com/trade-facilitation/epermit/

For the purpose of evaluating any declaration made by the exporter, the customs officer may seek documentation from the exporter or his agent. The following is a list of the supporting documents:

  1. Invoice
  2. Packing list
  3. Manifesto
  4. Other related documents

STEP 5: Inspection Of Goods

The authorities (JKDM) have the right to inspect consignments to ensure that the exports comply with laws and regulations. Any authorised customs officer may conduct a physical inspection of any goods when necessary.

STEP 6: Payment Of Duties and Cess

Duty / cess payable on exported goods must be paid by the exporter before exporting the goods. Payment of duty / cess can be made at the counter or through online payment.

Link: http://www.dagangnet.com/trade-facilitation/epayment/

STEP 7: Customs Approval

The goods to be exported can be approved to be released out of Malaysia provided that the duty / cess has been paid and a permit (if applicable) has been obtained.

STEP 8: Customs Release 

Customs clearance can be allowed after all actions that have been set by JKDM have been complied with and fulfilled.

Step 9: Document Record 

Exportation records must be retained in Malaysia for a minimum of seven (7) years unless otherwise permitted by the Director General and subject to any restrictions set by the authority.

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