In Malaysia, the Royal Malaysian Customs (RMC) is an enforcement agency under the Ministry of Finance responsible for the collection of Customs duties and tax, giving Customs facilitation to industrial and commercial sectors and maintaining peace and prosperity in the economy, social and security interest. Under the Customs Duties Order 1996 and Excise Duties Order 1991, most of the goods or class of goods relating to Traditional & Complementary Medicine are not subject to import and excise duties but a number of them may attract sales tax at the rate of 5% and 10% of the value of the materials concerned.

There are 4 schedules or categories of goods which are controlled or falls under import prohibitions under Customs (Prohibition of Imports) Order 1998 (1). First Schedule, Second Schedule and Third Schedule refer to absolute prohibition, conditional prohibition under Licence and conditional prohibition for protective measures respectively. Most of the materials relating to T&CM are either controlled or their importations are prohibited under the Fourth Schedule which refers to a conditional prohibition except in the provided manner; whereby, the importation of the goods (as specified in the Schedule), into Malaysia originating from the countries (specified in the Schedule) is prohibited, except in the manner provided for (as specified in the Schedule). For example in table below listed some of T&CM related material  which may not be imported into Malaysia except in the manner provided (1):-

Item Goods Customs Code No. Manner of Import
Item 12 of the Fourth Schedule Plants including any species of plant or any part thereof whether living or dead including the stem, branch, tuber, bulb, corm rhizome, stock, bud wood, cutting, layer, slip, sucker, root, leaf, flower, fruit, seed or any other part or product whatsoever of a plant whether severed or attached excluding any plant intended for consumption or manufacturing purpose or any processed plant 0601.10 000, 0601.20 900, 06.02, 06.03, 06.04 (excluding dyed, bleached, impregnated or otherwise prepared) That the import is accompanied by an import permit issued by or on behalf of the Director General of Agriculture for Peninsular Malaysia (including Labuan), the Director of Agriculture for Sabah or Sarawak under the Plant Quarantine Regulations 1981 and a phytosanitary certificate issued by an authorized official from the country of export. All consignments are subject to inspection by the Agricultural Department prior to clearance by Customs
Item 13 of the Fourth Schedule Any plant intended for consumption or manufacturing purpose or processed plant by air from the countries of American Tropics. 0601.10 000, 0601.20 900, 06.02, 06.03, 06.04 (excluding dyed, bleached, impregnated or otherwise prepared) That the import is accompanied by an import permit issued by or on behalf of the Director General of Agriculture for Peninsular Malaysia (including Labuan) or
  Coconut (whole or dehusked), oil palm (fruit bunch) from all countries  0801.19 100, 0801.19 900, 1207.10 100  The Director of Agriculture for Sabah or under the Plant Quarantine Regulations 1981 and a phytosanitary certificate issued by an authorized official from the country of export. All consignments are subject to inspection by the Agricultural Department prior to clearance by Customs
Item 14 of the Fourth Schedule Plant products including peas, beans, cashew nuts, groundnut, maize, rice, sesame, wheat, spices, tapioca, sorghum and gunny sacks which are likely carriers of khapra beetle (from Bangladesh, India, Pakistan, Sudan, Turkey, Thailand, Philippines, Burma, Indonesia, Morocco, Sri Lanka) 07.13, 07.14, 0801.31 000, 0801.32 000, 08.02, 09.09, 0910.50 000, 10.01, 1002.00 000, 1003.00 000, 1004.00 000, 10.05, 10.06, 1007.00 000, 10.08, 1101.00 000, 11.02, 11.03, 11.04, 1106.20 100, 1106.20 200, 11.07, 1108.14 000, 1108.19 100, 1109.00 000, 1201.00 000 12.02, 1203.00 000, 1204.00 000, 12.05, 1206.00 000, 12.07, 12.08 That the importation is accompanied by a phytosanitary certificate issued by authorized official from the country of export specifying treatments as determined by the Director General of Agriculture, Peninsular Malaysia, or the Director of Agriculture, Sabah or Sarawak as required under the Plant Quarantine Regulations 1981 
Item 15 of the Fourth Schedule Any plant intended for consumption or manufacturing or any processed plant as follows:Fresh vegetables from all countries 07.01, 0702.00 000, 07.03, 07.04, 07.05, 07.06, 0707.00 000, 07.08, 0709.10 000, 0709.20 000, 0709.30 000, 0709.40 000, 0709.51 000, 0709.52 000 0709.59 000, 0709.70 000, 0709.90 200, 0709.90 900 That the consignments are subject to inspection and if necessary, treatment by the Department of Agriculture prior to clearance by Customs as provided under the Plant Quarantine Regulations 1981
  Dried leguminous vegetables from all countries   07.13    That the consignments are subject to inspection and if necessary, treatment by the Department of Agriculture prior to clearance by Customs as provided under the Plant Quarantine Regulations 1981
  Roots and tubers, fresh or dried from all countries  07.14 That the consignments are subject to inspection and if necessary, treatment by the Department of Agriculture prior to clearance by Customs as provided under the Plant Quarantine Regulations 1981
  Fruits, fresh and chilled from all countries    08.01, 0802.31 000, 0802.32 000, 0802.40 000, 0802.50 000, 0802.90 900, 0803.00, 0804.20 000, 0804.30 000, 0804.40 000, 0804.50 100, 0804.50 200, 0805.10 100, 0805.20 110, 0805.40 000, 0805.50 100, 0805.50 200, 0805.90 000, 08.06,08.07, 08.08, 08.09, 08.10 (except 0810.90 180) That the consignments are subject to inspection and if necessary, treatment by the Department of Agriculture prior to clearance by Customs as provided under the Plant Quarantine Regulations 1981   
  Coffee, tea, mate and spices from all countries  0813.40 100, 0901.11 000, 0901.12 000, 0903.00 000, 0904.11 110, 0904.11 200, 0904.11 300, 0904.12, 09.06, 0907.00 000, 09.09, 0910.10 000, 0910.50 000 That the consignments are subject to inspection and if necessary, treatment by the Department of Agriculture prior to clearance by Customs as provided under the Plant Quarantine Regulations 1981
  Cereals from all countries 10.01, 1002.00 000, 1003. 00 000, 1004.00 000, 10.05, 10.06, 1007.00 000, 10.08 That the consignments are subject to inspection and if necessary, treatment by the Department of Agriculture prior to clearance by Customs as provided under the Plant Quarantine Regulations 1981
  Products of the milling industry: malt and starches; gluten; inulin from all countries     1101.00 000, 11.02, 11.03, 1104.12 000,1104.19 100 (for animal feeding), 1104.19 900 (of barley),1104.23 000, 1104.29 000 (of barley) 1104.30 000 (of maize (corn) germ), 1106.20 100, 1106.20 200, 11.07, 1108.14 000, 1108.19 100 That the consignments are subject to inspection and if necessary, treatment by the Department of Agriculture prior to clearance by Customs as provided under the Plant Quarantine Regulations 1981
  Oil seeds and oleaginous fruits, miscellaneous grains; seeds and fruit; industrial and medical plants; straw and fodder from all countries 0601.20 100, 0802.90 100, 1201.00 000, 12.02, 1203.00 000, 1204.00 000, 12.05, 1206.00 000, 1207.20 000, 1207.30 000, 1207.40 000, 1207.99 100, 1207.99 200, 1207.99 300, 1208.10 000, 1211.20 000, 1211.90 100, 1211.90 900 (Cassia, tuba (derris) roots, rose-mary, wild marjoram, basil, borage, mint, rue and sage only), 1212.10 000, 1212. 30 000, 1212.92 000, 1212. 99 000, 1213.00 900, 12.14 That the consignments are subject to inspection and if necessary, treatment by the Department of Agriculture prior to clearance by Customs as provided under the Plant Quarantine Regulations 1981
Item 31 of the Fourth Schedule Poultry (fowls, chicks, ducks, geese, turkeys, guinea fowls and pigeons) alive or dead or any part thereof 01.05, 02.07, 0210.99 110 That the import is accompanied by an import permit issued by or on behalf of the Director General of Veterinary Services
Item 32 of the Fourth Schedule Meat and offal, fresh or preserved (dried, dehydrated, salted, pickled or smoked) frozen or chilled, of buffaloes, cattle, sheep and goats 02.01, 02.02, 02.04, 0206.10 000, 0206.21 000, 0206.22 000, 0206.29 000, 0206.80 000,0206.90 000, 0210.20 100, 0210.20 900, 0210.91 000, 0210.92 000, 0210.93 000, 0210.99 900 That the import is accompanied by an import permit issued by or on behalf of the Director General of Veterinary Services
Item 33 of the Fourth Schedule Birds nest; eggs of poultry, birds, and testudinate (terrapin and the like) excluding turtle eggs 0407.00, 04.08 (excluding egg albumin), 0410.00 200, 0410.00 900 That the import is accompanied by an import permit issued by or on behalf of the Director General of Veterinary Services
Item 47 of the Fourth Schedule Honeycomb with or without honey 0409.00 000 0410.00 900 That the consignments are subject to inspection and if necessary, treatment by the Department of Agriculture prior to clearance by Customs as provided under the Plant Quarantine Regulations 1981
Item 49 of the Fourth Schedule Goods as listed below: (1) Meat and edible meat offal (2) Fish and crustaceans, molluscs and other aquatic invertebrates (3) Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included (4) Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. (5) Edible vegetables and certain roots and tubers (6) Edible fruit and nuts; peel of citrus fruit or melons (7) Coffee, tea, mate and spices (8) Cereals (9) Products of milling industry; malt; starches; inulin, wheat gluten (10) Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit of a kind used primarily for human consumption (11) Lac; gums, resins and other vegetables saps and extracts (12) Animal or vegetables fats and oils and their cleavage products; prepared edible fats (13) Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates (14) Sugars and sugar confectionery (15) Cocoa and cocoa preparations (16) Preparations of cereals, flour, starch, or milk; pastry cooks’ products (17) Preparation of vegetable, fruit, nuts or other parts of plants (18) Miscellaneous edible preparations (19) Beverages, spirits and vinegar (20) Salt (including table salt and denatured salt) (21) Saccharin and its salts (22) Sodium cyclamate and other artificial sweetening substances (23) Colouring matter: a) Colouring matter of vegetable or animal origin b) Synthetic organic colouring matter (24) Essential oils and resinoids; odoriferous substances: a) Essential oils and resinoids for food and drink or of a kind used for the manufacture of beverages b) Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in food or drink industry or of a kind used for the manufacture of beverages (25) Albuminoidal substances; modified starches 2.01, 02.02, 02.03, 02.04, 02.05, 02.06, 02.07, 02.08, 02.09, 02.10 0301.91 900, 0301.92 900, 0301.93 900, 0301.99 000, 03.02, 03.03, 03.04, 03.05, 03.06, 03.07 04.01, 04.02, 04.03, 04.04, 04.05, 04.06, 04.07, 04.08, 04.09, 04.10 0504.00 000 07.01, 07.02, 07.03, 07.04, 07.05, 07.06, 07.07, 07.08, 07.09, 07.10, 07.11, 07.12, 07.13, 07.14 08.01, 08.02, 08.03, 08.04, 08.05, 08.06, 08.07, 08.08, 08.09, 08.10, 08.11, 08.12, 08.13, 08.14 09.01, 09.02, 09.03, 09.04, 09.05, 09.06, 09.07, 09.08, 09.09, 09.10 10.01, 10.02, 10.03, 10.04, 10.05, 10.06, 10.07, 10.08 11.01, 11.02, 11.03, 11.04, 11.05, 11.06, 11.07, 11.08, 11.09 12.01, 12.02, 12.03, 12.04, 12.05, 12.06, 12.07, 12.08, 12.10, 12.12 13.01, 13.02 15.01, 15.02, 15.03, 15.04, 15.06, 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14, 15.15, 15.16, 15.17, 15.20 16.01, 16.02, 16.03, 16.04, 16.05 17.01, 17.02, 17.03, 17.04 18.01, 18.02, 18.03, 18.04, 18.05, 18.06 19.01, 19.02, 19.03, 19.04, 19.05 20.01, 20.02, 20.03, 20.04, 20.05, 20.06, 20.07, 20.08, 20.09 21.01, 21.02, 21.03, 21.04, 21.05, 21.06 22.01, 22.02, 22.03, 22.04, 22.05, 22.06, 22.07, 22.08, 22.09 2501.00 000 2925.11 000 2929.90 100 3203.00 000 32.04 33.01 33.02 3501.10 000, 3501.90 100, 35.02, 3503.00 100, 3504.00 000, 3505.10 000 That the import is subject to the approval of the Food Quality Control Division of the Ministry of Health

The rate of duty / tax involved can be viewed via http://tariff.customs.gov.my/. An enquiry can be made by typing the words relating to T&CM goods / materials (like plants, honey, etc.) in the Search space and then click the “Search” button.)

 

Royal Malaysian Customs Department Headquarters
Kompleks Kementerian Kewangan
No.3, Persiaran Perdana
Presint 2, 62596 Putrajaya, Malaysia
Tel: +603-8882 2100/+603-8882 2300/+603-8882 2500
Call centre: +603-7806 7200
Website: http://www.customs.gov.my/

References:

  1. Government Printer. Original federal rules, regulations, orders & by-laws: Customs (Prohibition of Imports) Order 1998 (P.U.(A)210/98). [updated 2012; cited 2012 Nov 8]. Available at: http://www.customs.gov.my/index.php/en/trade-facility/technical-services/customs-order?start=40