What you need to know about Correct Customs Declaration: Step by Step

Preparation and submission of a correct and complete Customs declaration form has always been a challenge for importers, exporters, manufacturers, customs agents/forwarders, warehouses & free zone operators.

With the gazettement of Customs Regulations 2019, new Customs Forms K1, K2, K3, K8 and K9 were introduced and implemented on 1.1.2020. For the moment the Royal Malaysian Customs department allows declarants to use the old customs forms for the Importation/exportation/transiting/warehousing of goods. But this would soon come to an end,

This course is specially designed to provide a step-by-step guide on how to prepare correctly Customs form for import, export, transit & movement of goods from East Malaysia to West Malaysia & vice versa.

An additional form named SST-02 is also incorporated into the training as its equally important for SST-registered manufacturers to fill this bi-monthly payment return correctly.

It is by far the most comprehensive guide to help importers/exporters/manufacturers/authorized agent how prepare customs form accurately.

The facilitator takes great pain to explain the legislative requirement of each type of Customs form & understanding of the subject becomes simple when an explanation of each form is illustrated with a practical example.

The trainer also highlights the importance of compliance in order not to run foul of the law. At the same time explaining the right of importers and exporters when encountered difficulties in dealing with the Customs department

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— Course Fee: RM 790.00 (Inclusive of 8% Service Tax) —

Understand the legal provisions on Customs form declaration and offenses if inadvertently committed;
Learn the right techniques to prepare various types of Customs forms and SST-02;
Avoid committing offenses for incorrect declaration where punishment can be severe;
Correct declaration of form means faster clearance of goods from Customs control
Pay the right amount of Customs duties and sales tax.
The declaration form helps the Customs to control the goods that entered the country which can affect the country’s economy, security or environment;
To ensure that the consignments don’t contain any prohibited goods. It also needs to ensure that the restricted goods are being imported/exported /warehoused only after obtaining the required license

- Introduction: What is a customs declaration and Customs Clearance?
- Legal provisions of the Customs Act 1967
  - Sections of the law on declaration of goods:
    1. Dutiable goods imported
    2. A full & true account on the declaration form
    3. Dutiable goods to be exported
    4. Declaration of non-dutiable goods imported by sea or air
    5. Declaration of non-dutiable goods imported by road
    6. Declaration of non-dutiable goods exported by sea or air
    7. Declaration of non-dutiable goods exported by road
- Legal Provision of the Sales Tax Act 2018
1. 1. Declaration of Sales tax bi-monthly payment form-SST-02
- Other subsidiary Legislations:
  1. Customs Regulation 2019
  2. Customs (Rules of Valuation) Regulation 1999
  3. Customs Duties Order 2017
  4. Customs Duties ( Goods of ASEAN Countries Origin)(ASEAN Harmonised Tariff Nomenclature & Common Effective Preferential Tariff) Order 2007
  5. Customs Duties (Exemption) Order 2017
  6. Customs ( Prohibition of Import) Order 2017
  7. Customs (Prohibition of Export) Order 2017
  8. Customs (Prohibition of Removal) Order 2014
  9. Customs (Prohibition of Removal) (Amendment) Order 2018
  10. Excise Act 1976
  11. Excise Duties Order 2017
  12. Sales Tax (Persons Exempted from Payment of Tax) Order 2018
- Customs Form No.1
  - When to use Customs Form No.1?K1: Import from Oversea, licensed warehouse, Free Zones and Duty-Free Islands, ICD to PCA, Dutiable goods from Petroleum supply base to PCA.
  - A practical illustration of how to fill the form correctly
  - Common mistakes committed by the declarant
- Customs Form No.2
  - When to use Customs Form No.2?K2: Export: Oversea, Duty-Free Islands, Free Zones, From ICD for export.
  - A practical illustration of how to fill the form correctly.
  - Common mistakes committed by the declarant
- Customs Form No 3
  - When to use Customs Form No.3?K3:Removal of goods between Peninsular Malaysia, Sabah and Sarawak and vice Versa.
  - A practical illustration of how to fill the form correctly.
  - Common mistakes committed by the declarant
- Customs Form No.8
  - When to use Customs Form No.8?K8:Movement of goods in transit and transshipment(Oversea/warehouse/FreeZone through PCA).
  - A practical illustration of how to fill the form correctly.
  - Common mistakes committed by the declarant
- Customs Form No.9
  - When to use Customs Form No.9?K9:Permit to remove dutiable goods from Licensed warehouse, LMW for the domestic market; Removal of duty exempted/non-dutiable goods from Petroleum Supply base.
  - A practical illustration of how to fill the form correctly
  - Common mistakes committed by the declarant
- SST-02 Form
  - When to use SST-02 Form?SST-02: Sales Tax Payment Return
  - A practical illustration of how to fill the form correctly
  - Common mistakes committed by the declarant
- Rights of importer & exporterLegitimate rights of importer & exporterThe unfair decision by the Royal Customs Department. How to deal with it?
- Customs ruling What is Customs ruling?Advantage of Customs Ruling for importer, exporter & trader
- Review and eReviewOn 1.9.2020 Companies who are dissatisfied with Customs Ruling can apply to the Director General of Customs for a review.On 1.3.2021, the application for review can be submitted online via eReview
- Customs Appeal tribunalRole of Customs Appeal TribunalHow it affects the business community
- ConclusionBenefits of having a correct declaration of Customs form

What you need to know about Correct Customs Declaration: Step by Step

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