Import Customs Clearance

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Import Customs Clearance

Import refers to bringing of goods or services into Malaysia by land, sea, air or by any other means. To import goods to Malaysia, you are required to make a declaration to the Royal Malaysian Customs Department (RMCD). Import Duty, Excise Duty, Sales Tax will be paid on goods subject to duty/tax if the goods are imported for local consumption.

Importation Procedure 

STEP 1: Customs Clearance

All importation of goods into Malaysia must be pledged by:

  1. Appointed Customs Agent
  2. Self-Declaration (AEO Program – AEO Portal)
  3. Direct User

STEP 2: Goods Classification 

By getting the appropriate tariff code for the items in question, importers can confirm the goods they are planning to bring into Malaysia and check if they are subject to any duty or tax. You may check the tariff code by looking at:

  1. Use HS Explorer at http://mysstext.customs.gov.my/tariff/ ; or
  2. Consult 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. Consult the Customs Duty Order 2017 (subject to change) at http://www.federalgazette.agc.gov.my/outputp/pua20170103 P.U.(A)52017.pdf; or
  4. Consult the pertinent Free Trade Agreement (FTA) at https://fta.miti.gov.my/

Step 3: Determine whether the products are controlled goods or prohibited items for import

  1. Verify whether the intended imports are regulated items or are otherwise subject to government import restrictions or bans.
  2. Verify whether the items need an import permit or approval from another government agency (OGA) or the agency responsible for issuing permits (PIA). Any importation must first be authorised or approved.
  3. Verification can be made on The Customs (Prohibition of Import) Order 2017 http://www.federalgazette.agc.gov.my/outputp/pua 20170404 P.U.(A)103 Import.pdf (subject to amendment)

STEP 4: Document Preparation For Customs Clearance

Upon the arrival of the imported goods in Malaysia, each importer is required to provide a complete declaration regarding the imported commodities, either personally or through an agent.

  1. Importation declaration to be made online through electronic Custom Declaration (Borang Kastam No.1[K1])
    Refer to this website at: http://www.dagangnet.com/trade-facilitation/edeclare
  2. Submission of importation permit upon declaration (electronically or hardcopy)
    Refer to this website at: http://www.dagangnet.com/trade-facilitation/epermit

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

  1. Bill of Lading / Airway Bill
  2. Invoice
  3. Packing list
  4. Country of Origin Certificate (if applicable)
  5. Other related documents

STEP 5: Inspection Of Goods

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

Step 6: Paying taxes and/or duties

The importer is responsible for paying any duty or tax due on imported items at the time of delivery. You have two options for paying duty and tax: in person or online.

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

Step 7: Approval By Customs

If duty or tax has been paid and a permit (if necessary) has been obtained, the release of goods for importation may be granted.

Step 8: Clearing Customs

After all of the JKDM-mandated processes have been followed and completed, customs clearance may be permitted.

Step 9: Document Record 

Importation 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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