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SPECIAL FOCUS
SPECIAL FOCUS

Import and Export Regulations of

Malaysia

Malaysia’s Import Procedure
Malaysia’s Department of Customs and Department of Excise
are organizations responsible for collecting indirect taxes such as
custom tax (import and export tariffs), excise tax, sales tax, service
tax, vehicle tax, as well as controlling import and export of goods
and items to and from Malaysia. The country’s Custom Act 1967,
which controls import and export of some goods and several related
organizations, includes more than 30 separate bills.
The Customs Department and the Excise Department will
cooperate with various agencies including those responsible for
the authorization of import permits for alcoholic beverage, animal
and animal products, healthy foods, meat and meat products, plants
and plants products, poultry and poultry products.
As imported goods arriving in Malaysia, both by land and by
air, must be declared in writing using Customs Form No.1,
regardless of whether the goods are subjected to tax. The products’
number, characteristic, packages, value, weight, unit, source of
origin, and destination must be declared in the form, which must
be submitted to the custom checkpoint at a place where the goods
are being brought into Malaysia.
Importer can appoint an agent to process custom clearance
procedure, though the agent must be authorized by the Director-
General of the Customs Department. Nonetheless, imported goods
will be subjected to various taxes, such as import tax and sales
tax, before they are released.
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Booth No. AQ 41
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