customs slide 1

8/10/2019 Customs slide 1

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CUSTOM & EXCISE

SLIDE A 1

2

Zulhilmi b. Muhammad Nasir

JLD20802

Room: 1421HP: 019-2934883

[email protected]


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ABBREVIATIONS

ATIGA Asean Trade in Goods Agreement

AHTN Asean Harmonised Tariff Nomenclature

HS Harmonised System

IL Import Licence

EL Export Licence

CCCN Custom Co-Operation Council Nomenclature

SITC Standard International Trade Classification

MITI Ministry of International Trade and Industry

MAI Malaysia Automotive Institute MIDA Malaysian Industrial Development Authority

MATRADE Malaysia External Trade Development Corporation

MPC Malaysia Productivity Corporation

MIDF Malaysia Industrial Development Finance Berhad 3


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VISION

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VISION, MISSION & ETHICS

VISION Making Malaysian Customs

services world class in 2015Mission

Spurring economic growth,

preserving national

security and well-being ofthe people through

revenue collection

services, facilitation of

trade and industrial and

ensuring adherence to the

laws through efficient and

effective means

5

ETHICS

Trustworthy Services,Sincere and Dedicated

(A.B.I.D.)

Amanah Berkhidmat

Ikhlas Berdedikasi


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ORGANIZATION CULTURE

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TRUST

T Togetherness(Bersatu Hati)

Respect(Saling Menghormati)

Understanding(Faham Memahami)

Spiritual (Kerohanian

Totality(Menyeluruh)

R

U

S

T


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RATIONALE OF THE PROGRAMME

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Custom and Excise is an important area

require to understand by student who are

learning the Industrial Logistic.

Basic understanding on the Custom activities is

an important element for the student beforethey go into the industry.

Understanding on the roles of Custom

Malaysia and its activities is an importantelement and the student can apply this when

they unite the industry.


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LEARNING OUTCOMES --- UNDERSTAND

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1. Function of Royal Custom on handling all the

daily activities related to the industry logistics.

2. Evaluate the custom procedure related to

importation and exportation activities

3. Analyse the activities carried by custom on

liaison with the logistic industries

4. Demonstrate the understanding of student on

the societal, healthy, safety carried by customand the consequent responsibilities relevant in

industrial logistic practise.


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THE OBJECTIVES

The features of custom and forwarding practices

The problem encounter in custom and forwarding

practices

The sensitivity to the ethnical issues involved with custom

and forwarding practices

The custom and forwarding procedure

The related document involving custom and forwarding toreflect the sound of custom and forwarding operation

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OVERALL ABOUT THE MODULE

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http://localhost/var/www/apps/conversion/tmp/111.%20JLB%2021803.%20Custom,%20Excise%20and%20Forwarding.%20SLT.dochttp://localhost/var/www/apps/conversion/tmp/4R1%20%20JLB%2021803%20%20Custom%20Excise%20and%20Forwarding%20%20SLT%20-%20edited.doc


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TOPIC 1

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Introduction @

Background

Role

Responsibilities

Objectives

CUSTOM


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HISTORY

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Exchequer @ Penghulu

Bendahari

Powered by Sultan

1826

Gabenor Monitor by Board of Control

Tax Farmimg The highest Collector

Government

Monopolies

License issuance until 1937

H.M Custom and

Excise

Until 1948

Jabatan Kastam dan

Eksais Persekutuan

Tanah Melayu 1948

Ordinan Kastam 1952 - 1957


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HISTORY

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1.Mari t ime and harbour laws existed along with matters

pertaining to a tax structure involving the foreign and local

merchants.

2. Chief of the Exchequerresponsible on tax matter

3. controlled all the revenue and Customs Officers andlooked after the palace building and equipment".(R.J.W. Wilkinson "The Melaka Sultanate". JMBRAS VOL. XIII-Pt.2,

1935, p.31).

4. The portfolio in charge of tax collection was the Harbour

Master. He was entrusted by the king with the power to

enforce rules and Harbour Laws.
http://localhost/var/www/apps/conversion/tmp/EARLY%20HISTORY%20OF%20TAX%20ADMINISTRATION.docx


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The Straits Settlements Spore, Penang, Melaka, Labuan &

Dinding in Perak

Tax administration -supervised by Governor -Council

directly answerable to Governor General in Calcutta, India -

controlled by Board of Governors of East India Company

Government Monopolies GM) as a body were operated the

activities.

GM active until 1937

14

TAX ADMINISTRATION THE STRAITS SETTLEMENTS AND

FEDERATED MALAY STATES


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INTRODUCTION @ BACKGROUND

The Royal ustoms Department Malaysia

Came effect on 22 Oct, 1934 was known as Trade andCustoms Department.

Function is to compile trade statistics, which is nowperformed by the Statistics Department

In year of 1964, the Department was conferred with thetitle ROYAL and from then onward the Departmentwas known as the ROYAL CUSTOMS & EXCISE

DEPARTMENT until early 2002. Now the Department is known as the ROYAL CUSTOMS

DEPARTMENT.

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ROYAL CUSTOM DEPARTMENT

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JohorMelaka

Kuala Lumpur


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ROLE

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Principally is a revenue

collecting department and

collecting various indirect text

such as :

Import Duty

ExportDuty

ExciseDuty

SalesTax

ServiceTax

VehicleLevies


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IMPORT DUTY

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Duty import rates vary according to the type ofimported goods. The rates imposed on each good

imported is describe in column 4 and 5 of the First

Schedule under the Customs Duties Order 1996.

It is possible that imported goods are exempted from

the import duty. However, it is not exempted from the

sales tax.


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EXPORT DUTY

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Column 5 of The First Schedule under the Customs DutiesOrder 1996 indicates the export duty rates imposed on

particular exported goods.

The word "Nil" printed in column 4 and 5 in the Customs

Duties Order 1996 indicates no export and import duties

will be levied on export and imported goods.


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SALES TAX

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Rates on the sales tax levied are described in the Sales Tax Order1977.

There are 3 different rates charges: 5%, 10%, 20% and 25% which are

levied on all imported goods other than those listed in the Sales Tax

(Exemption) Order 1980 which are exempted from the sales tax.

Other than the goods described above and those exempted from the

Sales Tax (Exemption) Order 1980, the sales tax levied would be either

5% or 10%

For imported goods, sales taxes are calculated and assessed by:

The value of the imported goods

Value of customs duty involved

Value of excise duty involved


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EXCISE DUTY

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Duties are levied to selected products manufactured locally,namely cigarettes, liquors, playing cards, mahjong tiles,

petrol, diesel and also motor vehicles

For manufacturer licensed under LMW under section 65/65Aof the Custom Act 1967, they are exempted from being licensedunder the Excise Duty Act 1976


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SERVICE TAX

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Tax imposed on certain goods and services prescribed incertain establishment. The good include food drinks andtobacco, while the main service are provision of rooms forlodging, meeting, convention, cultural and fashion show;health services, professional and consultancy serviceprescribed by legal, engineering, surveyor, architectural,

accounting, advertising, insurance company, motor vehicles,service and repair centre's, telecommunication service,security and guard services, secretarial club, golf clubs/resort,estate agent, packing services, courier service, doctors, creditcards companies, forwarding agents, hotels having more than25 rooms and restaurants within or outside hotels are subject

to service tax Generally the imposition of service tax is subject to a specific

threshold based on annual turnover ranging fromRM150,000.00 to RM500,000.00


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VEHICLES LEVIES

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For the movement of transportto or from Malaysia to other country


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RESPONSIBILITIES

Assist the Government to formulate policies relating tothe indirect tax administration by identifying new tax

resources so as bring in more revenue

Plan, create and implement techniques for the efficient

collecting of revenue through the introduction of newprocedure and equipment

Introduce more effective methods to combat smuggling

which causes loss of revenue

Help promote the rapid growth of local industries ofadministering tariff concessions, duty drawbacks,

establish of Free Industrial / Commercial Zones and

Licensed Manufacturing Warehouses.

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Cntnue


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Conduct research in the valuation of goods forpurposes of collecting of duty and maintain a check on

the proper collection of duties

Act on behalf of other departments/ministries such as

Ministry of Trade, Ministry of Home Affairs, Departmentof Agriculture, Department of Wildlife and Department

of Health to control import and export of goods which

are prejudicial to the interest of the country

Participate actively in the activities of international

bodies, such as the World Customs Organizations and

World Trade Organization.

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Cntnue


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OBJECTIVE

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ObjectiveTo collect custom duties

To prevent loss of revenue

To assist industries


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CUSTOM & EXCISE

SLIDE A 2

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DATO KHAZALI BIN HJ. AHMAD

KETUA PENGARAH KASTAM MALAYSIA

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Royal Malaysian Customs Headquarters Ministry Of Finance

Complex,

No. 3 Persiaran Perdana,

Precinct 2, 62596 Putrajaya

Tel: 03-8882 2100/2300/2500

Call Center: 037806 7200Contact Public Relation Dept

DATO KHAZALI BIN HJ. AHMADKETUA PENGARAH KASTAM MALAYSIA
http://www.customs.gov.my/index.php/bm/hubungi-kami/pusat-panggilan-jkdmhttp://www.customs.gov.my/index.php/bm/hubungi-kami/pertanyaan-kastam-onlinehttp://www.customs.gov.my/index.php/bm/hubungi-kami/pertanyaan-kastam-onlinehttp://www.customs.gov.my/index.php/bm/hubungi-kami/pusat-panggilan-jkdm


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ORGANIZATION STRUCTURE

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Director

General

Enforcement

DivisionCompliance

Mgmt

DivisionCustom

Division

Internal

Tax

Division

Technical

Services

Division

KPSM

Division

Corporate

Planning

Division

Legal

Division

Enforcement

Division

AKMAL


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ORGANIZATION STRUCTURE

Director General of

Customs

Deputy Director

General

(Enforcement)

Deputy Director

General

(Preventive)

Deputy Director

General

(Management)

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33

DATO' kHAZALI BIN HJ. AHMAD

KETUA PENGARAH KASTAM

MALAYSIA


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35


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REVIEW CLASS ON 15 JAN

36

Royal Custom

History 1934)

Role

Responsibilities

Objective

Import

Revenue

Collecting

8 areas

3 Objective

Coverage

areas


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IMPORT AND EXPORT

LEGAL PROVISION, DOCUMENTATION AND

PROCEDURES

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IMPORT AND EXPORT

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Goods can be imported and exported by land, air and seabut only at the places listed in the First Schedule of the

Customs Regulations, 1977.

Airport

Port

Land

railway


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INTERNATIONAL AIRPORT

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Peninsular Malaysia (22/5)

Malacca International Airport, Melacca

Bayan Lepas International, Penang

Langkawi International, Kedah

Kuala Lumpur International, SepangSenai International, Johor

East Malaysia (36/3)

Kota Kinabalu International, Sabah

Kuching International, Sarawak

Miri International Airport


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7 - MAJOR CONTAINER PORTS

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1. Northport, Klang - Northport (M)

Bhd2. Westports, Klang - Westports

Malaysia Sdn Bhd

3. Penang Port, Penang

4. Port of Tanjung Pelepas (PTP),

Johor

5. Johor Port, Johor

6. Bintulu Port, Sarawak

7. Sapangar Bay Container Port,

Sabah - Sabah Port Sdn Bhd


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LAND

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Padang Besar, Perlis

Wang Kelian, Perlis

Bukit Kayu Hitam, Kedah

Pengkalan Hulu, PerakJohor Bahru, Johor Gelang Patah, Johor

Rantau Panjang, Kelantan

Sindumin, Sabah

Tebedu, Sarawak Sungai Tujuh, Sarawak

RAILWAY


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RAILWAY

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Padang Besar, Perlis

Johor Bahru, Johor

Rantau Panjang, Kelantan


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IMPORT - DIAGRAM

CUSTOM

Buyer

Supplier

3 Objective

R

C

V

K

R

I

P

?


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Singapore CIQ

ImporterA

Importer

B - LMW

Importer

C

Bonded

Warehouse

Senai

Airport

Pasir Gudang

Port

Sabah Port

IMPORT - DIAGRAM


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IMPORT

LEGAL PROVISION, DOCUMENTATION ANDPROCEDURES

Importflow
http://localhost/var/www/apps/conversion/tmp/Import%20procedurehttp://localhost/var/www/apps/conversion/tmp/Import%20procedurehttp://localhost/var/www/apps/conversion/tmp/Import%20procedurehttp://localhost/var/www/apps/conversion/tmp/Import%20procedure


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DECLARATION FORM

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All goods meant for import and export either it is under import/export duty or otherwisemust be declared in writing in the respective forms; customs form No 1 for imported goods

and customs form No 2 for exported goods.

Declaration forms must be filled in detail including providing true information regarding the

number, description of packages/crates, value, weight, quantityand type of goods. The

originof the goods will also need to be informed.

This applies for goods meant for exports as well where the final destination of the goods is

notified. Completed Custom forms will need to be submitted to Customs offices at the

place where the goods are to be imported or exported.


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1. INTRODUCTION

The Customs Department is one of the enforcement agencies

under the Ministry of Finance. The Department is entrusted tocollect revenue in the form of taxes as embodied under the variousact of Parliament.

Among the various acts under the jurisdiction of the Departmentand relevant to business community are :

The Custom Act 1967 The Excise Act 1976

The Sales Tax Act 1972; and

The Service Tax Act 1975

Basically duties imposed on imports and exports serve a dual purpose.Firstly, it is for revenue andsecondly, it acts as tariff barriers for the

protection of local industries.An additional barriers is imposed in severe cases and this takes the form

of conditional or total prohibition

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2.1 Presentation of documents at Customs Office

All documents relating to import/including inward manifestand customs goods declaration must be submitted to Custom

office where the goods are imported.

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2.2 Inward report of aircraft, vessel and vehicle

The basic of Custom accounting for imported goods is the

inward manifest or report of the carrying aircraft, vessel

or vehicle. Thus, the inward manifest must be lodge with

the Customs within a specified time after the arrival of the

carrier:-


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INWARD REPORT OF AIRCRAFT, VESSEL AND

VEHICLE

Carrier Responsible Person When

a. Vessel sec 52,

Custom Act 1967

Master or Agent of the vessel Within 24 hrs after arrival and

before any cargo is unshipped

b. Aircraft sec 56

Custom Act 1967

Pilot or Agent of the Aircraft At the time of arrival and before

the cargo is delivered

c. Rail sec .60

Custom Act 1967

Station Master At the time of arrival and on

demand by the proper officer of

Customs.

d. Vehicle sec.78

Custom Act 1967

Person in control of goods On arrival at the place of import

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2 3 The balancing of inward manifest constitutes a


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2.3 The balancing of inward manifest constitutes a

significant exercise to both custom authorities and the ship

or aircraft agents. Meaning that every item of cargo listed in

the manifest must be accounted for and balanced bycustom declaration. As regards this balancing exercise, the

ship or aircraft agent is required to prepare and submit the

related outturn certificate to Customs.

Section 55, Custom Act 1967

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2.4 Time of making Customs Declaration

The time for submitting Customs declaration differs with

the manner of importation and this may comprise :-

A ) Dutiable Goods :-


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)

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i) Warehouse on first

Arrival or landing

Within one month of landing or within 3

days of receiving notice from Customs

Sec.78 2)

ii) Exempted from warehouse At the time of arrival of goods at theplace of import Sec.78(2)

iii) Goods imported by road At the time of arrival of goods at the

place of import Sec.78(2)

iv) Goods imported by post On demand by proper officer of

customs Sec.78(3)

B). Non-Dutiable Goods

i) Import by sea or air Not later 10 days after the arrival of

vessel or aircraft Sec.81 1)

ii) Import by rail At the time of delivery of the goods

Sec.82

iii) Import by road At the time of arrival at the place of

import Sec.83

METHOD OF ENTRY IMPORTED CARGO


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METHOD OF ENTRY IMPORTED CARGO

a) Clearance for home use on payment of Customs duties

-Form Customs 1 1A if import value exceeds RM10,000.00)

b) Warehouse in a bonded warehouse without payment of customs duties until the goods are declared

ex-warehouse for home use or for export as the case may be.

-Custom Form No.1 duly stamped For Warehousing by Customs

c) Clearance for home use from Licensed Warehouse must be declared in

Custom form no.9

d) Transshipment into another carrier for export to a foreign country- Customs Form No.9

e) Transit overland in approved vehicle to another Customs port or Station for export to free zone or to

foreign country Custom form No.8 and support by appropriate Security (Bankers Guarantee / General

Bond). When applicable, import license should be submitted if the goods are subject to prohibition.

f) Overland transit for removal and clearance at another Customs Station in Malaysia made oftransport must be approved and appropriate security must be furnished.

g) Transportation between Sabah or Sarawak or to West Malaysia or vice versa firstly, payment of

Customs duties should be settled and subsequently transported to Malaysia territories by way of declaring

in Custom Form No 3. If the goods are subject to control under Custom (Restriction of Movement) Order

1988, permission must be first obtained from the respective authority.

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The owner of imported goods has a choice in the method of entry and

dealing with the goods on the appropriate Custom declaration form :-

PREPARATION OF CUSTOM DECLARATION AND SUBMISSION OF


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PREPARATION OF CUSTOM DECLARATION AND SUBMISSION OF

DECLARATION

a) In accordance with the choice in the method of entry, the appropriate prescribed Customdeclaration for the goods in the number of copies as required by the Customs Authorities should

be prepared and submitted at the respective entry pointb) All particulars in the prescribed from are duly completed, particulars with the respect toshipping marks, numbers and types or packages, description of goods, tariff classification, unitand total value of goods. Accuracy in completing the Customs Declaration is highly essential.This is where most importers default and have caused untold displeasure and inconvenience tothe authorities.

c) Custom declaration can be made either by the owner of goods or by a forwarding agentlicensed by Customs and duly authorized by the owner of the goods (Sec.90, Custom Act 1967.

d) Custom declarations must be presented at the respective Custom Office for registration andchecking and may be rejected for amendment if found to be incorrect

e) To permit rapid clearance of goods, especially perishable goods, provisions have been made forcustoms declaration to be accepted and duty paid before the goods arrive. This so called directrelease system is , of course dependent on :

e1) The early submission of the inward manifest; and

e2) Timely submission of properly completed Customs declaration and proper documentsto the customs (Sec.74(1) Custom Act


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SUPPORTING DOCUMENTS

Bill of Lading or Consignment

Invoice

Certificate of Origin relevant to any preferential rate of duty

Bank documents such as letter of Credit, etc

Packing List / Weight List

Import license where necessary


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CUSTOM EXAMINATION OF GOODS

Custom declaration that have duly passes Custom checking process are sentby Customs to the place at which the goods are landed. There are Customs will

selectively examine the good physically in the presence of the owner or hisagent. Custom inspection determine the following :-

Whether the import goods are truly and correctly described in the customsdeclarations.

Whether the goods are entitled to admission for home use- import license or not

Significant information on characteristics, physical or chemical, and usage of goodswhich determine proper valuation and classification.

Quantity imported.

In practice, physically inspection of goods by customs has been reducedproportionately with the quality and accuracy of presentation of Customs

declarations and documents by importer Custom physical inspection of the goods serve also the interest of the

importer, particularly in determining his liability in respect of customduties on the goods


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TARIFF CLASSIFICATION AND VALUATION

Assigning proper tariff classification for the goods is the

responsibility of the Customs assessing officer. This exercise

will finalize whether the goods are dutiable or not.

Tariff Classification will normally be followed by the determining

the value of the goods on the basis of the supporting

documents and the physical inspection of the goods.

PAYMENT OF DUTIES AND CUSTOM RELEASE


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PAYMENT OF DUTIES AND CUSTOM RELEASE

Payment of custom duties follows the completion of assessment procedure.

In the case of goods cleared for home use Custom duties are liable in accordance with

the rate of duty in force.

In respect of warehouse goods (other than petroleum), the rate in force on the day on

which the removal of the goods is authorized by the proper officer of Customs.

In the case of petroleum in a licensed warehouse the rate in force on the day the

petroleum is removed from the warehouse

In the case of goods imported by post the rate in force on the day on which the duty

is assessed by the proper officer of customs : and

In respect of any other case, the rate in force on the day on which the goods are

released by the proper officer of Custom---Section 19, Custom Act 1967

Release from the Customs control means the action by the Customs topermit goods undergoing clearance to be placed at the disposal of theowner


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CUSTOM (PROHIBITION OF IMPORT) ORDER 2008

In exercise of the powers conferred by subsection 31(1) of the

custom act 1967 the minister makes the following order :

59

1. Cit at ion and Commencemen t

1. This order may be cited as the Custom (Prohibition of

Imports) order 2008

2. This order comes into operation on 1 April 2008

2. First Schedule Absolute Prohib i t ion

The importation into Malaysia of goods specified in column (2) of

the First ScheduleOriginating or manufactured wholly or mainly in, or

consigned from, the countries specified in column (3) of the schedule is

absolutely prohibited

3. Secon d Schedule Condi t ional prohib i t ion except under an impor t

Licence

1. Subject to subparagraph (2), the importation into Malaysia of

goods, specified in column (2) & (3) of the second schedule, originating from

the countries specified in column (4) of the schedule is prohibited except

under an Import Licence which is.. Ctnues

(a) Granted by DGC; or


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60

( ) y

(b) Granted by proper officer of custom --appointed by DGC to act on

his behalf at the Ministry. Department or Statuary Body as specified

in column (5) of the Schedule,

4. Third Schedule Cond it ional Prohibi t ion for Protect ive Measures

(1) Subject to subparagraph (2), for the purpose of affording

temporary protection to local manufacturers, the importation into Malaysia

of goods specified in column (2) and (3) of the Third Schedule, originating

from the countries specified in column (4) of the Schedule is prohibited,

except under an Import Licence :-

(a) Granted by DGC; or

(b) Granted by proper officer of custom --appointed by DGC to act on

his behalf at the Ministry. Department or Statuary Body as specified

in column (5) of the Schedule,

(2) a) Subparagraph (1) shall not apply to the free Zone at :-Pasir Gudang, Mukim of Kapar, West Port etc (7 areas)

(2) a) Subparagraph (1) shall not apply to Labuan, Langkawi, Tioman

and the Free Zone at Pasir Gudang etc (7 areas)

FIRST SCHEDULE ABSOLUTELY PROHIOBITED


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FIRST SCHEDULE ABSOLUTELY PROHIOBITED

61

1. Any article bearing the imprint or reproduction of any currency note, or coinwhich are current or have at any time been issued or current in any country

2. Any emblem or device in circumstances which raise a reasonable

presumption that such emblem or device was intended or was likely to be

used in manner prejudicial to the interest of Malaysia or to promote or foster a

purpose prejudicial to or incompatible with piece, welfare or good order in

Malaysia.3. Indecent or obscene print, painting, photograph, book, card, lithographic or

other engraving, film, video tape, laser, disc, colour slides, computer diskettes

and any other media (including unprocessed films) or any other indecent or

obscene articles

4. Cloth bearing the imprint or reproduction of any verses of the Quran

5. Daggers and flick knives6. ETC..


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SECOND SCHEDULE WHICH NOT BE IMPORTED EXCEPTUNDER AN IMPORT LICENCE

62

1 . Rice and Paddy / 10.06 / All Countries/ Ministry of Agriculture & Agro based Ind.

2. Rice flour, rice polishing, rice bran and rice vermicelli / 1102.90 / MoA

3. Sugar / 1701 / All countries / MITI

4. Magnetic tape webs for video and sound recording / 3920/ AL / MITI

5. Safety Helmet except as worn by motor-cyclists or motorcycle pillion riders

6. Rice milling machinery including part thereof

7. ETC


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THIRD SCHEDULE FOR PROTECTIVE MEASURES EXCEPTUNDER AN IMPORT LICENCE

63

1. Liquid milk in any form including flavoured milk recombined or reconstituted

2. Liquid sterilised flavoured milk including flavoured milk recombined or reconstitud

3. Cabbage (round)

Coffee not roasted

1. ETC.


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FOURTH SCHEDULE EXCEPT IN THE MANNER

PROVIDED

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1. Domestic animal, live or dead or any part thereof including edible offals.

2. Pest including any vertebrate or invertebrate animals (including the eggs

of such animals etc)

3. Any animal or bird, other than domistic animals

4. Live fish

5. Milk and milk products6. Lard, other pig fat, poultry


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Thank you

customs slide 1

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