Malaysian Import & Export Procedures, Documentation & Compliance

This program whilst highlighting the existing procedures will enlighten the business community on the important changes to customs act 1967, sales tax act 2018, free zone act 1990 and customs duty order 2022 and thus enable the business community to conduct their business without any interruptions in an orderly and efficient manner. In addition, the program will also include and highlight the electronic application in import and export procedures and how the new amendment will affect your business. 

Sometime, employees are being placed in their respective position to carry out tasks for the position but they are lacking of detail knowledge of the Malaysian Import and Export Procedures, Documentation and Compliance that is required for them to perform the tasks.  This resulted a lot of mistake and as a result costing the company in paying penalties / compounds or delay in getting the work done as well as generating low productivity.

With the latest amendment to the Customs Legislations which have came into effect from 1st January 2020, the previous Customs Regulations 1977 has now been revoked and replaced with the new Customs Regulations 2019 and thus initiating changes in the customs procedures.

This "Malaysian Import and Export Procedures, Documentation and Compliance" training seek  to transfer the knowledge of the Procedures, Documentation and Compliance required for any Import and Export carried out in Malaysia to the participants.

Learning objective

• This "Malaysian Import and Export Procedures, Documentation and Compliance" training will enlighten the business communities particularly those involved in importation / exportation as to the relevant Customs Procedures, Documentation and Compliance required. The Seminar will also highlight the relevant provisions of the Customs Act to enable the business to conduct their business in an orderly and efficient manner and to highlight the electronic application in Import & Export Procedures. 

How will you benefit

• Understand the latest changes to Customs Import and Export Procedures.
• Understand the use of various new Customs forms / composite forms.
• Gain the knowledge of the latest relevant amendments in the Legislations.
• Know how the amendment will affect Customs Procedures and Documentation.
• Understand how Assessment, Classification and Valuation is done by Customs Officers.
• Know the problems normally associated with Imports and Exports and how to overcome them.
• Know the various facilities and Incentives provided under the Customs Legislations and Procedures.

Who should attend

• This course is suitable for all Manufacturers, Importers, Exporters, Trading Houses, Tax Consultants and Practitioners in understanding the complexity of Malaysian Customs Procedures, Documentation and Compliance

Methodolody

• Power Points Presentation, Lectures, Discussions and Q & A sessions.

Module 1: 

• Customs Legislation – Acts, Regulations & Orders with particular emphasis on Customs (Amendment) Act 2020, Customs Regulations 2019, Sales Tax (Amendment) Act 2019 and Free Zone (Amendment) Act 2019

Module 2: 

• Customs Organizational Structure

Module 3: 

• Import & Export Procedures
• Legal landing place & mode of import
• Inward & outward manifests and out turn certificates
• Import & Export declaration forms and supporting documents
• Claim for preferential tariff and certificate of origin 
• Procedure as to Payment Under Protest
• Claim for exemption under Customs Duties (Exemptions) Order 2017 and Sales Tax (Exemption From Payment of Tax) Order 2018
• Harmonized System Coding (Classification)
• Method of Valuation of Goods
• Customs Advanced Ruling
• Examination of goods and Assessment of duty / tax
• Payment of duty / Payment Under Protest and release from Customs control
• Procedure as to warehousing of goods in Licenced Warehouses
• Facilities for rapid clearance
• Refund / Drawback procedures on duties / tax paid
• Temporary Import / Temporary Export
• Quality Declaration of Customs Declaration Forms (K1 - K13) and JKDM Form (I - IV)

Module 4: 

• Classification / Valuation of Goods

Module 5: 

• Import / Export Prohibition Orders 2023
• Understanding the need for Prohibition Orders
• Category of goods absolutely / conditionally prohibited
• Application for import / export permits and licences

Module 6: 

• Claim for Preferential Duty and Certificate of Origin
• Preferential Certificate of Origin (PCO) e.g. - AFTA, ACFTA, MJEPA, AKFTA, AANZFTA, AIFTA, MPFTA, MCFTA
• Non Preferential Certificate of Origin (NPCO)

Module 7:

• Transshipment / Transit procedures
• Meaning of transshipment and transit under the new legislations
• Movement of goods through Principal Customs Area and Free Zones
• Movement to and from Inland Clearance Depot and Inland Customs Station
• The use of Customs Form No. 5 (new form) and related procedures
• SST implications on transshipment / transit procedures

Module 8: 

• Transportation procedures between East / West Malaysia
• Movement of goods between and within territory
• Use of Bank Guarantee and General Bond
• Customs (Prohibition of Removal) Order 2014
• The use of Customs Form No. 3 and procedures

Module 9: 

• Use of Bank Guarantee, General Bond (K4) and other kinds of security

Module 10: 

• Post-Importation Audit and Areas of Concern

Module 11: 

• Customs procedure in Labuan / Langkawi / Pangkor
• Special provisions related to Free Ports
• Procedures related to imports into the Islands
• Procedures related to export from the Islands
• Export Procedures in the Islands
• Control Over Vehicles
• Control over cigarettes and liquor
• Import Duty / Sales Tax implication on the Islands

Module 12: 

• Import & Export Procedures in Free Zones – Forms FZ1 – FZ6
• Understanding Customs Procedures in Free Zones
• Benefits of using Free Zones
• Use of Free Zone Form (ZB1 - ZB6)

Module 13: 

• Effective use of Customs Duties (Exemption) Order 2017 and Sales Tax (Exemption from Payment of Tax) Order 2018

Module 14:

• Customs Facilitation
• Customs Information System (SMK)
• E-Permit
• E-Manifest
• E-Declaration
• E-Payment (EFT)
• E-Release (GCS)
• Vehicles Information System (e-VIS)
• Container Security Initiative (CSI)
• Customs Golden Client (CGC/AEO)

Module 15: 

• Sales Tax Implications on Import / Export Procedures
• Sales Tax (Persons Exempted from Payment of Tax) Order 2018
• Sales Tax Implications on Designated Areas
• Sales Tax Implications on Special Areas

Module 16: 

• Review / Appeal Procedures and Customs Appeal Tribunal

Module 17: 

• Customs Offences & Penalties

Module 18: 

• Conclusion