For Customs clearance, written declaration is required for all dutiable and non-dutiable commercial goods that are to be imported. This declaration should verify a full and true account of the number and description of packages and goods, the value, weight and measure or quantity of all imported goods. It must also state the country of origin on the declaration form. These declarations must be made on prescribed forms and submit to Customs station at the place of import. The relevant forms are as follows:
- Customs Form Declaration of goods imported no.1
- Customs Form Declaration of goods to be exported no.2
- Customs Form Application/Permit to transport goods within Malaysia no.3
- Customs Form Application/Permit to transship/ remove goods no.8
- Customs Form Requisition/Permit to remove dutiable goods from customs control no.9
Supporting documents such as delivery order, packing list, original invoice, bill of lading, certificate of origin and import licenses must accompany the documents.
Goods to be exported may be sent abroad by road, rail, sea, air or pipeline. Whether goods are dutiable or not, they must be presented at the place of export or any other place determined by Customs. Export declarations have to be submitted prior to the goods being exported. These declarations may be made by the owner, exporter, consignor or an agent authorized by the owner or exporter and approved by Customs. Supporting documents should also accompany the declaration forms and these are as follows:
- Commercial invoices (export invoice)
- A certificate of Origin of the goods
- Bank documents
- Export license, if the goods are subjected to prohibition under the customs order (prohibition of export)
- Packing list and
- Foreign Exchange Control Form (KPWX) if the value of exported goods is RM100,000 and above.