Customs Valuation

All goods sent to Malaysia must have a value and description provided, even samples and gifts.

Customs valuation for imports is based on the cost of the goods (in the open market), plus the
cost of insurance, freight charges, commission and all other charges incidental to the purchase
and delivery of the goods up to the place of payment of duty. Customs valuation for exports is
based on the cost of the goods (in the open market) only. The government of Malaysia has
proposed the adoption of the WTO Agreement on Customs Valuation method of determining
customs value.

Although the value of the Malaysian ringgit has been pegged at a fixed exchange rate of 3.80
(RM) to 1 (USD), all foreign currencies will be converted into Ringgit Malaysia (RM) for
calculation of duty and tax assessment.

Trade Group Member

Malaysia is a member of several trade organizations (including those noted below) and
participates in a plethora of agreements such as the Convention on International Trade in
Endangered Species (CITES), the Montreal Protocol on Ozone Depleting substances and the
Single Convention on Narcotic Drugs, 1961, as amended by the 1972 Protocol.

The Association of South East Asian Nations (ASEAN) cooperates on programs to resolve
regional differences and to promote the economic, social and cultural welfare of the region.

The Asian Free Trade Agreement (AFTA) provides for an elimination of some duty rates if
goods are produced in and transported directly to a member country. The Common Preferential
Trade Agreement (CPTA) does the same.

The Asia Pacific Economic Cooperation (APEC) is made up of 21 Pacific Rim countries, all
devoted to unregulated free trade and investment in the region by 2010 (2020 for developing
countries).

Malaysia also belongs to the World Trade Organization (WTO) which provides a common forum
for nations to negotiate rules of international trade, to create multi-country trade agreements,
and to resolve trade disputes.

Back to Top

General Import Clearance Information

Clearance Process
Working with Customs officials throughout the world, FedEx has developed innovative
technology to eliminate many paperwork-handling steps and expedite the movement of
international shipments. This is the FedEx Expressclear electronic Customs clearance system.
Starting at the origin, state-of-the-art technology allows the processing of shipment paperwork
and electronic transmission of documents to the designated FedEx hub and destination
clearance location. The Expressclear system also keeps a database of regulatory information
which includes importers numbers, broker designation, corporate contact names and telephone
numbers. At a FedEx hub, international shipments are sorted, scanned and loaded onto an
international flight. Vital shipment information is keyed into a worldwide manifest database,
which is linked to computer systems operated by brokers and Customs officials in many
countries. Even before the plane has taken off, or while it is in the air, Customs agents and
brokers at the destination airport of entry can begin examining shipping manifests, querying air
waybill data if they need more details, assessing duties and taxes and selecting which
shipments they wish to examine. By the time the plane arrives at his destination, many
packages have already been cleared by Customs. As the plane is unloaded, the Expressclear
system identifies packages to be examined and prints "cleared" Customs labels for all others.
Cleared shipments can be transferred to trucks for immediate delivery. International shipments
are scanned at all key points throughout the process and allows for up-to-date status reports
including when Customs clearance is obtained.

All goods entering or exiting Malaysia must clear Customs. Imports are subject to customs
duty, sales tax, and excise duty except for those exempted under law. In some circumstances,
imports may also be subject to anti-dumping or countervailing duties, which result in the
imposition of additional rates of duty. Exports are subject to customs duties. Duties and taxes
must be paid before Customs will release goods for import or for export.

Customs clearance is usually done by a customs broker or by the carrier on behalf of the
importer. Although Malaysia has begun to automate this process at the Kuala Lumpur
International airport and in Port Klang, clearance is usually a manual process in which a C1
import declaration is submitted to Customs for all shipments. The only shipments exempt from
filing an import declaration are those which contain only business or personal correspondence
and are of minimal weight and value.

Prior to or at time of shipment arrival the shipment documents are reviewed to determine if any
of the commodities within are subject to duty, tax, or regulatory controls which may require an
inspection or additional documentation. When inspection is required (mostly for agricultural
products), the broker or carrier coordinates arrangements with the regulatory agency. If the
importer has not already obtained any required import licenses, permits or other documents, the
broker or carrier will usually assist the importer to obtain them. If required approvals are not
obtained prior to arrival of the shipments, one or more days of delay is common. Currently,
FedEx does not charge any additional fees when providing these services on behalf of the
importer.

When classification (under the Harmonized System) is completed and all documentation is
present and charges (duties, taxes, license fees, etc.) have been calculated, the import
declaration and payment is submitted to Customs for release.

All import declarations require submission of a bill of lading or air waybill, and a commercial
invoice. If preferential duty treatment is desired, a Certificate of Origin must be provided with the
import declaration. Any requests for duty or tax exemptions should made by providing a
statement on the C1 import declaration form in the prescribed manner.

Royal Customs and Excise Department has several offices established for enquiries on
classification of goods and can provide assistance in determining regulatory requirements.
 The Customs Act of 1967 (Part XI) and the Sales Tax Act of 1972 require that importers,
exporters and taxable persons (those who carry on a business in the Federation) keep records.
Records related to sales tax liability must be kept for six (6) years from the latest date to which
such records relate. Anyone possessing records related to the purchase, cost, value, payment,
disposal or importation of goods must keep them for six (6) years.

Import into a Free Trade Zone

Many shipments arriving in Malaysia are consigned for delivery to a Free Trade Zone. For these
shipments, the importer (or a customs broker or their authorized agent) must submit an import
declaration which will consist of a C8 transshipment application to Customs, shipment
documentation, and any security required by Customs. When applicable, a statement confirming
that the goods imported are for manufacturing purposes is included with the declaration.
Customs will release the goods for transport to the Free Trade zone only to a bonded trucking
company. Due to entry requirements into the Free Trade Zone and scheduling of a bonded
trucker, a one day delay may be experienced between customs release and delivery to the
address in the Free Trade Zone.

Temporary Import
Goods imported on temporary basis with the intent to later re-export are allowed entry without
payment of duties. The importer must provide Customs with a deposit or other security (that is
acceptable to Customs) and must re-export the goods within 3 months from the date of
importation or within a longer period approved by Customs. The deposit or security must be
equal or greater than the amount of duty normally applied to the goods. If the conditions are
met, the deposit or security would be refunded or discharged when the goods are re-exported

Application of temporary importation should be submitted to the state director of customs at the
port of importation. Approval for temporary importation is given for three months period.
Requests for extensions will be allowed under certain circumstances and applications for
extensions should be submitted to the director that granted the original approval.

Document Requirements
The following documents are required for most shipments:

• Bill of lading or consignment note where appropriate.

• Commercial Invoices relating to the goods.
• Import (C1) or Export (C2) Declaration.

The following documents may be required:

• Import or Export License, Permit, and/or Letter of Approval for regulated commodities.
• Foreign Exchange Control documents for export shipment shipments of 100,000 ringgit
or greater F.O.B. value.
• Certificate of origin of the goods (if claiming preferential customs duty treatment under
AFTA).
• Letter of Credit (endorsed) when used as payment method for the shipment.
• Packing List (if the commercial invoice does not provide proper quantity information).
Document Descriptions

Bills of Lading - No special regulations

Consular Invoices - None

Certificates of Origin - A Certificate of Origin is required to obtain preferential duty and tax
treatment for goods eligible under AFTA. It must conform to a set standard and is issued by
government authorities in the exporting countries.

Commercial Invoices - Invoices are required for all import shipments and for all export
shipments except those containing only non-dutiable products valued under 300 ringgit. It
should indicate a full and true account of the number and description of goods and packages,
value, weight, measurement or quantity, and the country of origin as well as the final destination
Invoices should show freight, insurance and similar charges as separate items when applicable,
regardless of the INCOTERM used on the transaction.

C1 Declaration of Import - All imports require the importer or their authorized agent to submit
this form to Customs. For many regulatory agencies, it also serves as an application for an
import permit.

C1A Value Declaration Form - Required in addition to C1 for import shipments which exceed
10,000 RM and contain dutiable goods.

C8 Application /Permit to Transship/Remove Goods - The C8 is used for import shipments

being entered into a Free Trade zone and for Free Trade Zone goods which are being removed
for export.

JK 69 - The JK 69 is used to apply for an import permit or license from the Ministry of
International Trade and Industry.

Letter of Approval - A letter of approval is a written certification that permission has been
granted to export or import goods regulated by the issuing regulatory agency. The letter is
issued to a particular importer of exporter for a particular shipment

Cover/Request Letter - Instead of a specific application form, some of the regulatory agencies
require the importer or exporter to submit a letter when applying for import or export permit,
license or letter of approval. The letter should include the name, address, and telephone
number of the applicant and of the other parties to the transaction; detail the commodities for
which approval is sought; and the intended use of the shipment contents.

Import Duties

All goods entering or exiting Malaysia must clear Customs. Imports are subject to customs
duty, sales tax, and excise duty except for those exempted under law. In some circumstances,
imports may also be subject to anti-dumping or countervailing duties, which result in the
imposition of additional rates of duty. Exports are subject to customs duties. Duties and taxes
must be paid before Customs will release goods for import or for export.

Duty
Customs duties are usually an "ad valorem" rate (a percentage) that is applied to the value of
the imported goods. However, some goods are dutiable at a specific rate of duty (so many
ringgit per piece, kilo, litre, etc). Rates of duty vary based on the commodity and are available
in the Harmonized Tariff Schedule of Malaysia. Although the maximum rate is 250% of (CIF)
value, import customs duties usually are between 0 and 30% and export custom duties are
usually between 0 and 15%.

Import Duty is based on the cost of the goods (in the open market) plus the cost of insurance,
freight charges, commission and all other charges incidental to the purchase and delivery of the
goods up to the place of payment of duty. Export duty is based on the cost of the goods (in the
open market) only.

Duty/Tax Exemptions
Malaysia does exempt certain persons and certain goods from payment of import or export
duties, sales tax, and/or excise duties. However, most of the exemptions are available only to
government departments, benevolent institutions and for manufacturers importing goods to be
used in production.

Antidumping

Trade laws also allow Customs to assess antidumping duties or countervailing duties.
Antidumping duties are assessed on imported merchandise that is sold in Malaysia at less than
the normal price of the good in the manufacturer's home market (also called the Fair Market
Value). Countervailing duties are assessed to counter the effects of subsidies provided by a
foreign government for merchandise exported to Malaysia resulting in artificially low prices that
are detrimental to Malaysian industries.

Excise Duties

Some goods, such as alcoholic beverages, cigarettes, motor vehicles, playing cards and
mahjong tiles are subject to excise duty.

Duty/Tax Exemptions
Malaysia does exempt certain persons and certain goods from payment of import or export
duties, sales tax, and/or excise duties. However, most of the exemptions are available only to
government departments, benevolent institutions and for manufacturers importing goods to be
used in production.

Additional Duties

Import Taxes

Sales Tax
Sales tax is levied on imported goods although there are some exemptions. Sales tax is
calculated on the value used to determine customs duty plus the amount of customs duty, if
any. Currently, there are three rates: 5%, 10% and 15%. The highest rate is applied to beer,
ale, stout and porter; intoxicating beverages; cigars, cheroots, cigarillos, cigarettes and beedies.

Duty/Tax Exemptions
Malaysia does exempt certain persons and certain goods from payment of import or export
 duties, sales tax, and/or excise duties. However, most of the exemptions are available only to
government departments, benevolent institutions and for manufacturers importing goods to be
used in production.

Customs Fees

Exchange Controls

Malaysia exercises a foreign exchange control program on export shipments with a Free On
Board (F.O.B.) value of 100,000 ringgits or greater. This exchange control is administered by
the Central Bank on behalf of the government. Most of the authority for payment approval is
delegated to authorized banks. Exchange controls were implemented in 1997 in response to
the 1997 financial problems in Asia. The measures are aimed at containing speculation on the
ringgit and at minimizing the impact of short-term capital inflows on the domestic economy.
With the introduction of these measures, the Malaysian Ringgit has been set at a fixed
exchange rate of 3.80 (RM) to 1.00 (USD). For more information about foreign exchange
controls in Malaysia, please visit the Malaysian Ministry of International Trade and Industry
(MITI)http://www.miti.gov.my/ekpweb/application website.

Technical Barriers to Trade (TBT's)

Technical barriers or non-tariff barriers to trade as they are sometimes known, can cause many
problems for exporters looking for new markets for their products. These barriers can be in the
form of regulations, standards, testing and certification procedures. The World Trade
Organization (WTO) Agreement on Technical Barriers to Trade tries to ensure that these
barriers do not create unnecessary obstacles. To obtain further information on Technical
Barriers to Trade as well as Notifications on technical regulations and conformity assessment
procedures, go to the WTO website at http://www.wto.org/english/tratop_e/tbt_e/tbt_e.htm.

Consular Fees
There are no consular fees in for Malaysia.

General Import Clearance Process

Back to Top

Malaysia Import Prohibitions

The importation of the following goods is prohibited by law in order to protect certain industries,
prevent the introduction of pests, plant and animal diseases and to control controversial
publications:

• Articles bearing a reproduction of the coins, currency or bank notes of any country.
• Emblems and devices that are intended or are likely to be used in a manner prejudicial
to the interest of the Federation or which would foster purposes prejudicial to the peace and welfare
of Malaysia.
• Cocoa pods, rambutans, pulasan, longan, and nam-nam fruits from the Philippines and
Indonesia.
• Indecent or obscene prints, paintings, photographs, books, cards, engravings, films
(including unprocessed films), video tapes, laser discs, colour slides, computer diskettes and any
other media or any other indecent or obscene articles.
• Piranha fish, Turtle eggs.
• Daggers and flick knives.
• Certain chemicals including sodium arsenite, crocidolite, Polybrominated Biphenyls,
Poly- chlorinated Biphenyls, Poly- chlorinated Terphenyls and Tris (2,3-dibromopropyl) Phosphate
• Intoxicating liquors containing more than 3.46 milligrams per litre of lead.
• Broadcast receivers capable of receiving radio communication within the ranges (68-87)
MHz and (108-174) MHz except those designed to receive meteorological broadcasts at spot
frequencies (except those for the use of the telecommunication authorities).
• Pens, pencils and other articles resembling syringes.
• Cloth bearing the imprint or reproduction of any verses of the Quran
• Unprocessed coral material

Back to Top

General Import Restrictions

The following items are not acceptable for carriage to any international destinations unless
otherwise indicated. (Additional restrictions may apply depending on destination. Various
regulatory clearances in addition to customs clearance may be required for certain commodities,
thereby extending the transit time.)

1. APO/FPO addresses.
2. C.O.D. shipments.
3. Human corpses, human organs or body parts, human and animal
embryos, or cremated or disinterred human remains.
4. Explosives (Class 1.4 explosives are acceptable for carriage to Canada,
Germany, France, Japan, United Arab Emirates and United Kingdom. Note: United
Arab Emirates only allows Class 1.4 explosives to be shipped hold-for-pickup to
the FedEx Express facility in Dubai).
5. Firearms, weaponry and their parts (acceptable between the U.S. and
Puerto Rico).
6. Perishable foodstuffs and foods and beverages requiring refrigeration or
other environmental control.
7. Live animals including insects, except as provided in the Live Animals
section in the FedEx Service Guide. (Call the FedEx Live Animal Desk at
1.800.405.9052).
8. Plants and plant material, including cut flowers (cut flowers are
acceptable from the U.S. to selected points in Canada and from Colombia,
Ecuador and the Netherlands to the U.S.).
9. Lottery tickets and gambling devices where prohibited by law.
10. Money (coins, cash, currency, paper money and negotiable instruments
equivalent to cash such as endorsed stocks, bonds and cash letters).
11. Pornographic and/or obscene material.
12. Shipments being processed under:
 a. Duty drawbacks claims unless advance arrangements are made.
b. Temporary Import Bonds – acceptable under the FedEx International
Broker Select option, for initial import only.
c. U.S. State Department licenses
d. Carnets
e. U.S. Drug Enforcement Administration export permit.
f. Letters of Credit. Shipments subject to Letters of Credit are generally
prohibited, with the exception of shipments subject to Letters of Credit calling
for a “courier receipt”, as defined by Article 25 of UCP 600, shipped using the
FedEx Expanded Service International Air Waybill.
g. Certificate of Registration shipments (CF4455).

You may be able to ship these items via FedEx International Controlled Export,
FedEx International Premium, FedEx International Express Freight (IXF) or
FedEx International Airpot-to-Airport (ATA). For information on FedEx
International Controlled Export, call International Customer Service at
1.800.GoFedEx 1.800.463.3339 (say “international services’). For information on
the other services listed call FedEx Express Freight Customer Service at
1.800.332.0807.

13. Hazardous waste, including, but not limited to, used hypodermic needles
or syringes or other medial waste.
14. Shipments that may cause damage to, or delay of, equipment, personnel
or other shipments.
15. Shipments that require us to obtain any special licenses or permit for
transportation, importation or exportation.
16. Shipments or commodities whose carriage, importation or exportation is
prohibited by any law, statute or regulation.
17. Shipments with a declared value for customs in excess of that permitted
for a specific destination. (See the Declared Value for Carriage and Limits of
Liability section in the FedEx Service Guide).
18. Dangerous goods except as permitted under the Dangerous Goods
section of these terms and conditions.
19. Processed or unprocessed dead animals, including insects and pets.
Taxidermy-finished hunting trophies or completely processed (dried) specimens of
whole animals or parts of animals are acceptable for shipment into the U.S.
20. Packages that are wet, leaking or emit an odor of any kind.
21. Wildlife products that require U.S. Fish and Wildlife Service export
clearance by FedEx prior to exportation from the U.S.
22. In-bond shipments destined to or being withdrawn from a Foreign Trade
Zone or bonded warehouse, unless the FedEx International Broker Select option is
selected for U.S. import shipments, or the FedEx International Controlled Export
service option is selected for U.S. export shipments.

Not withstanding any other provision of the FedEx Service Guide, we are not liable for delay of,
loss of damage to a shipment of any prohibited item. The shipper agrees to indemnity FedEx for
any and all costs, fees and expenses FedEx incurs as a result of the shipper’s violation of any
local, state or federal laws or regulations or from tendering any prohibited item for shipment.
 Back to Top

Malaysia Restrictions

Goods Subject to Import Controls

The following goods are restricted by law and subject to import approval and/or must meet other
regulatory requirements but are acceptable for importation on FedEx Express International
Priority Service.

• Products derived from animals or birds.

• Plants and plant products
• Pests and organisms which are capable of being injurious (including vertebrate or
invertebrate animals)
• Corals, alive or dead.
• Sugars, Saccharin and its salts
• All dangerous drugs (including morphine, heroin, opium, ganja, etc.)
• Rice and padi including rice flour, rice polishing, rice bran and rice vermicelli.
• Soil including earth, ground or other natural occurring organic and mineral in which
plants may be grown
• Household and agricultural pesticides, toxic and/or hazardous wastes.
• Certain apparatus for home use including equipment for brewing beer, electrical
apparatus operating at 50 volts or 120 volts DC and above such as Hi Fi sets, electric smoothing
irons, food mixers, hair dryers, rice cookers, television sets, electric kettles etc.
• Radio communications apparatus operating in a frequency band lower than 3000 GHz,
Parabolic antennae for outdoor use, apparatus or equipment to be attached to or connected to a
Public Telecommunication network or system
• Imitation arms including toy guns, toy pistols, hand grenades.
• Bulletproof vests, steel helmets and other articles of clothing as protection against attack
including safety helmets other than those worn by motorcyclists.
• Motor vehicles
• Irradiating apparatus and radioactive materials (that are not classified as Hazardous
Goods under IATA)
• Batik sarong.
• Video machines, excluding game watches and video games for use with television
receivers.
• Films, laser discs, video tapes and CD ROMs
• Chlorofluorocarbons (CFC)
• Goods imported from or manufactured in Israel

Back to Top

Special Import Provisions

Personal Effects

Personal effects are eligible for duty exemption only when carried in baggage by someone or
worn by the person.

Samples

Textile samples must either be mutilated or stamped "Trade Sample" and can not exceed three
pieces in quantity.

Gifts

Gifts are subject to duty and tax regardless of the value.

Back to Top

Standards

Malaysia is a member body of the International Standards Organization. The Department of

Standards Malaysia, which falls under the Malaysian Ministry of Science, Technology and
Environment, oversees standards for Malaysia.

Back to Top

General Export Clearance Information

Clearance Process
Working with Customs officials throughout the world, FedEx has developed innovative
technology to eliminate many paperwork-handling steps and expedite the movement of
international shipments. This is the FedEx Expressclear electronic Customs clearance system.
Starting at the origin, state-of-the-art technology allows the processing of shipment paperwork
and electronic transmission of documents to the designated FedEx hub and destination
clearance location. The Expressclear system also keeps a database of regulatory information
which includes importers numbers, broker designation, corporate contact names and telephone
numbers. At a FedEx hub, international shipments are sorted, scanned and loaded onto an
international flight. Vital shipment information is keyed into a worldwide manifest database,
which is linked to computer systems operated by brokers and Customs officials in many
countries. Even before the plane has taken off, or while it is in the air, Customs agents and
brokers at the destination airport of entry can begin examining shipping manifests, querying air
waybill data if they need more details, assessing duties and taxes and selecting which
shipments they wish to examine. By the time the plane arrives at his destination, many
packages have already been cleared by Customs. As the plane is unloaded, the Expressclear
system identifies packages to be examined and prints "cleared" Customs labels for all others.
Cleared shipments can be transferred to trucks for immediate delivery. International shipments
are scanned at all key points throughout the process and allows for up-to-date status reports
including when Customs clearance is obtained.
Exporters must make an outward declaration to Customs for all shipments leaving Malaysia.
Declarations through Port Klang and the Kuala Lumpur International Airport (KLIA) are made via
EDI facilities. Declarations from other ports are made manually.

The declaration must include an air waybill and a commercial invoice regardless of value.
Shipments containing goods requiring an export permit, license or letter of approval; non-
dutiable export shipments of 300 ringgit or greater; and all shipments containing goods subject
to export duty require that the exporter submit a C2 export declaration. The exporter must also
submit a Foreign Exchange Control form for any shipment of 100,000 ringgit or greater.

For those shipments which contain products subject to export controls, the export declaration
must also include the required export permit, license or letter of approval and payment of any
duties. Since the submission of the C2 serves as an application for export permits and letters of
approvals, the application for those types of approvals are usually made by the broker or carrier
when submitting the C2 for customs clearance. Because of the delay and cost involved in
obtaining an export license; generally, application for a license is submitted directly by the
exporter to the ministry or department which regulates the particular product. A delay of one or
more days to obtain an export license can be expected.

Royal Customs and Excise Department has several offices established for enquiries on
classification of goods and can provide assistance in determining regulatory requirements.

The Customs Act of 1967 (Part XI) and the Sales Tax Act of 1972 require that importers,
exporters and taxable persons (those who carry on a business in the Federation) keep records.
Records related to sales tax liability must be kept for six (6) years from the latest date to which
such records relate. Anyone possessing records related to the purchase, cost, value, payment,
disposal or importation of goods must keep them for six (6) years.

Customs will clear the shipment for export when all required documents and payments have
been satisfied.

Free Trade Zone Exports

Many shipments exiting Malaysia originate in a Free Trade Zone. For these shipments, the
exporter (or a customs broker or their authorized agent) must submit an export declaration
(which will consist of a C8 transshipment application to Customs), shipment documentation, and
the deposit receipt for any security tendered to Customs when the goods arrived. Customs will
release the goods for transport from the Free Trade zone only to a bonded trucking company.
Due to exit requirements from the Free Trade Zone, scheduling of a bonded trucker and
submission of the export declaration should be coordinated to avoid missing exporting trucker's
deadlines.

Temporary Export
Goods for temporary export are allowed exemption from export duties if they are being exported
for the purpose of exhibition, research or propaganda or meet the conditions specified in
Customs Duties (Exemption) Order 1988.

Document Requirements

The following documents are required for most shipments:

 1. Bill of lading or consignment note where appropriate.
2. Commercial Invoices relating to the goods.
3. Import (C1) or Export (C2) Declaration.

The following documents may be required:

1. Import or Export License, Permit, and/or Letter of Approval for regulated

commodities.
2. Foreign Exchange Control documents for export shipment shipments of 100,000
ringgit or greater F.O.B. value.
3. Certificate of origin of the goods (if claiming preferential customs duty treatment
under AFTA).
4. Letter of Credit (endorsed) when used as payment method for the shipment.
5. Packing List (if the commercial invoice does not provide proper quantity
information).

Document Descriptions
Bills of Lading - No special regulations

Consular Invoices - None

Certificates of Origin - A Certificate of Origin is required to obtain preferential duty and tax
treatment for goods eligible under AFTA. It must conform to a set standard and is issued by
government authorities in the exporting countries.

Commercial Invoices - Invoices are required for all import shipments and for all export
shipments except those containing only non-dutiable products valued under 300 ringgit. It
should indicate a full and true account of the number and description of goods and packages,
value, weight, measurement or quantity, and the country of origin as well as the final destination
Invoices should show freight, insurance and similar charges as separate items when applicable,
regardless of the INCOTERM used on the transaction.

C2 Declaration of Export - All exports valued at 10,000 ringgit or greater and all exports of
dutiable goods require the exporter or their authorized agent to submit this form to Customs. For
most regulatory agencies, it also serves as an application for an export permit, license or letter
of approval.

Letter of Approval - A letter of approval is a written certification that permission has been
granted to export or import goods regulated by the issuing regulatory agency. The letter is
issued to a particular importer of exporter for a particular shipment

Cover/Request Letter - Instead of a specific application form, some of the regulatory agencies
require the importer or exporter to submit a letter when applying for import or export permit,
license or letter of approval. The letter should include the name, address, and telephone
number of the applicant and of the other parties to the transaction; detail the commodities for
which approval is sought; and the intended use of the shipment contents.

Exporters must make an outward declaration to Customs for all shipments leaving Malaysia.
Declarations through Port Klang and the Kuala Lumpur International Airport (KLIA) are made via
 EDI facilities. Declarations from other ports are made manually.

The declaration must include an air waybill and a commercial invoice regardless of value.
Shipments containing goods requiring an export permit, license or letter of approval; non-
dutiable export shipments of 300 ringgit or greater; and all shipments containing goods subject
to export duty require that the exporter submit a C2 export declaration. The exporter must also
submit a Foreign Exchange Control form for any shipment of 100,000 ringgit or greater.

For those shipments which contain products subject to export controls, the export declaration
must also include the required export permit, license or letter of approval and payment of any
duties. Since the submission of the C2 serves as an application for export permits and letters of
approvals, the application for those types of approvals are usually made by the broker or carrier
when submitting the C2 for customs clearance. Because of the delay and cost involved in
obtaining an export license; generally, application for a license is submitted directly by the
exporter to the ministry or department which regulates the particular product. A delay of one or
more days to obtain an export license can be expected.

Back to Top

Malaysia Export Prohibitions

The following are absolutely prohibited by law from export from Malaysia.

• Turtle eggs
• Rattan from Peninsular Malaysia

Back to Top

General Export Restrictions

The following items are not acceptable for carriage to any international destinations unless
otherwise indicated. (Additional restrictions may apply depending on destination. Various
regulatory clearances in addition to customs clearance may be required for certain commodities,
thereby extending the transit time.)

1. APO/FPO addresses.
2. C.O.D. shipments.
3. Human corpses, human organs or body parts, human and animal embryos, or
cremated or disinterred human remains.
4. Explosives (Class 1.4 explosives are acceptable for carriage to Canada,
Germany, France, Japan, United Arab Emirates and United Kingdom. Note: United Arab
Emirates only allows Class 1.4 explosives to be shipped hold-for-pickup to the FedEx
Express facility in Dubai).
5. Firearms, weaponry and their parts (acceptable between the U.S. and Puerto
Rico).
6. Perishable foodstuffs and foods and beverages requiring refrigeration or other
environmental control.
7. Live animals including insects, except as provided in the Live Animals section in
the FedEx Service Guide. (Call the FedEx Live Animal Desk at 1.800.405.9052).
8. Plants and plant material, including cut flowers (cut flowers are acceptable from
the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to
the U.S.).
9. Lottery tickets and gambling devices where prohibited by law.
10. Money (coins, cash, currency, paper money and negotiable instruments
equivalent to cash such as endorsed stocks, bonds and cash letters).
11. Pornographic and/or obscene material.
12. Shipments being processed under:
a. Duty drawbacks claims unless advance arrangements are made.
b. Temporary Import Bonds – acceptable under the FedEx International Broker
Select option, for initial import only.
c. U.S. State Department licenses
d. Carnets
e. U.S. Drug Enforcement Administration export permit.
f. Letters of Credit. Shipments subject to Letters of Credit are generally prohibited,
with the exception of shipments subject to Letters of Credit calling for a “courier
receipt”, as defined by Article 25 of UCP 600, shipped using the FedEx
Expanded Service International Air Waybill.
g. Certificate of Registration shipments (CF4455).

You may be able to ship these items via FedEx International Controlled Export, FedEx
International Premium, FedEx International Express Freight (IXF) or FedEx International
Airpot-to-Airport (ATA). For information on FedEx International Controlled Export, call
International Customer Service at 1.800.GoFedEx 1.800.463.3339 (say
“international services’). For information on the other services listed call FedEx
Express Freight Customer Service at 1.800.332.0807.

13. Hazardous waste, including, but not limited to, used hypodermic needles or
syringes or other medial waste.
14. Shipments that may cause damage to, or delay of, equipment, personnel or other
shipments.
15. Shipments that require us to obtain any special licenses or permit for
transportation, importation or exportation.
16. Shipments or commodities whose carriage, importation or exportation is
prohibited by any law, statute or regulation.
17. Shipments with a declared value for customs in excess of that permitted for a
specific destination. (See the Declared Value for Carriage and Limits of Liability section in
the FedEx Service Guide).
18. Dangerous goods except as permitted under the Dangerous Goods section of
these terms and conditions.
 19. Processed or unprocessed dead animals, including insects and pets. Taxidermy-
finished hunting trophies or completely processed (dried) specimens of whole animals or
parts of animals are acceptable for shipment into the U.S.
20. Packages that are wet, leaking or emit an odor of any kind.
21. Wildlife products that require U.S. Fish and Wildlife Service export clearance by
FedEx prior to exportation from the U.S.
22. In-bond shipments destined to or being withdrawn from a Foreign Trade Zone or
bonded warehouse, unless the FedEx International Broker Select option is selected for
U.S. import shipments, or the FedEx International Controlled Export service option is
selected for U.S. export shipments.

Not withstanding any other provision of the FedEx Service Guide, we are not liable for delay of,
loss of damage to a shipment of any prohibited item. The shipper agrees to indemnity FedEx for
any and all costs, fees and expenses FedEx incurs as a result of the shipper’s violation of
any local, state or federal laws or regulations or from tendering any prohibited item for shipment.

Back to Top

Malaysia Restrictions

Goods Subject to Export Controls

The following goods are restricted by law and subject to import approval and/or must meet other
regulatory requirements but are acceptable for exportation on FedEx Express International
Priority Service.

• Products derived from animals or birds including eggs

• Plants and plant products
• Rubber, timber and granite
• All dangerous drugs (including morphine, heroin, opium, ganja, etc.)
• Rice and padi including rice flour, rice polishing, rice bran and rice vermicelli.
• Corals, cockles
• Sugars
• Textiles and garments for exportation to Canada, European Econ countries European
Economic Community, Canada, Norway, Turkey, or the U.S.
• Military clothing and equipment
• Arms and ammunition.
• Antiquities as defined or stated in any written law in Malaysia.
• Collections and collectors pieces of zoological, botanical, mineralogical, anatomical,
historical, archaeological, ethnographic or numismatic interest.
• All goods to Israel.
• Irradiating apparatus and radioactive materials (that are not classified as Hazardous
Goods under IATA)

Back to Top

Regulatory Contact Information

Branch or Agency Name Areas of Responsibility
Royal Customs & Excise Department Malaysia
Ibu Pejabat Kastam Nationwide administration, rules, laws and policy changes.
Dan Eksais Diraja
Malaysia, Blok 11,
Kompleks Pejabat-
pejabat
Kerajaan,Jalan
Duta, 50596 Kuala
Lumpur
Tel: 03-6516088 or
03-6502223-8
Fax: 03-65125

Customs Penang State administration, procedures and work rules.

PenangJabatan
Kastam dan Eksais
Diraja,
Wisma Kastam,
Gat Leboh China,
10300 Pulau
Pinang.
Tel: 04-262 2300
Fax: 04-262 5178

Ministry of Agriculture
Department of Central Region
Agriculture Phytosanitary Certification, Pesticide import controls, License application and
Jabatan Pertanian,
approvals (Export of plants)
Jalan Gallagher
50480 Kuala
Lumpur
Tel: 03-2983077
Fax: 03-2983646

Department of Northern Region

Agriculture, Penang
Phytosanitary Certification, Pesticide import controls, License application and
Pusat Pertanian approvals (Export of plants)
Bumbung Lima,
Kepala Batas,
Seberang Perai,
13200 Pulau
Pinang.
Tel: 04-5752641

Pejabat Kuarantin.
Jalan Bagan Luar,
12000 Butterworth,
Pulau Pinang.
Tel: 04-3230973
Department of Veterinary Services
Kuala Lumpur Central Region
Department Of Responsible for import and/or export approvals for animals and animal
Veterinary Services,
products.
8 & 9th Floor,
Wisma Chase
Perdana,
Damansara Heights,
Off Jalan Semantan,
50630 Kuala
Lumpur.
Tel: 03-254 0077
Fax: 03-254 0092

Penang Northern Region

Perkhidmatan Responsible for import and/or export approvals for animals and animal
Haiwan Negeri products.
Pulau Pinang.
Jalan Brick Klin,
10300 Pulau
Pinang.
Tel: 04-363719
Fax: 04-2263581

Department of Wildlife and National Parks

Penang Northern Region
Pejabat Kuarantin
Responsible for import and/or export approvals for CITES and Non CITES
Jalan Bagan Luar
animals, insects, reptiles, birds..
12000 Butterwoth,
Pulau Pinang.
Tel: 04-3238350
Fax: 04-3230973

Jabatan Perhilitan Northern Region

40th Floor, Responsible for import and/or export approvals for CITES and Non CITES
KOMTAR, animals, insects, reptiles, birds.
10000 Penang.
Tel: 04-2613039
Fax: 04-2610330

Ministry of International Trade and Industry

Trade Support, Central Region
Kuala Lumpur Responsible for import and/or export approvals for goods such as textiles,
Block 10, Jalan motor vehicles, steel and other building materials, rice, etc.
Duta, Ground Floor
50622 Kuala
Lumpur Tel: 03-
62010033 or 03-
62018044 Fax: 03-
653-1303
Trade Support, Northern Region
Penang Responsible for import and/or export approvals for goods such as textiles,
Tingkat 8, motor vehicles, steel and other building materials, rice, etc.
Bangunan Tuanku
Syed
Putra
10990 Pulau
Pinang.
Tel: 04-2625133
Fax: 04-2625131

Department of Forestry
Kuala Lumpur Jalan Central Region Controls the export of certain plant products.
Sultan Salahuddin
50660 Kuala
Lumpur Tel: 03-
2988244 Fax: 03-
2925657

Penang Pejabat Northern Region Controls the export of certain plant products.
Perhutanan Negeri
Pulau Pinang.
Tingkat 20, Menara
KOMTAR 10500
Pulau Pinang Tel:
04-6505250 Fax:
04-2636335

Ministry of Health
Kuala Lumpur Central Region
Jabatan Kesihatan,
Controls the import and export of Narcotic and Psychotropic substances, drugs,
Jalan Cenderasari,
certain chemicals, etc.
50590 Kuala
Lumpur,
Tel: 03-2985077

Penang Northern Region

Jabatan Kesihatan
Controls the import and export of Narcotic and Psychotropic substances, drugs,
Negeri certain chemicals, etc.
Tingkat 37,
KOMTAR
10000 Penang.
Tel: 04-2625533
Fax: 04-2613508

Department of Environment
Tingkat 12 & 13, Central Region
Wisma Sime DarbyControls certain chemicals and goods that may be toxic or hazardous.
Jalan Raja Laut,
50662 Kuala
Lumpur
Tel: 03-2947844
Fax: 03-2931480

Tingkat 5 & 6, Northern Region

Wisma Peladang,Controls certain chemicals and goods that may be toxic or hazardous.
Jalan Kampung
Gajah,
12200 Butterworth,
Pulau Pinang.
Tel: 04-3334441
Fax: 04-3316078

Atomic Energy Licensing Board

13th Floor, Plaza Central Region.
Pekeliling, Responsible for import and export approval for radioactive materials,
No. 2 Jalan Tun irradiating apparatus, etc.
Razak,
50400 Kuala
Lumpur.
Tel : 603-40423657
Fax : 603-40415855

Royal Malaysian Police

Kuala Lumpur Central Region
Ibu Pejabat Polis Responsible for import and export approvals for certain goods (like
Kontinjen. weapons, explosives, etc.) that may harm the welfare or peace of
Bukit Aman, Malaysia.
50560 Kuala
Lumpur.
Tel: 03-22626222
Telegram: Malapol
Kuala Lumpur
Telex: Pdrm Ma
30469
Fax: 03-2307500 or
03-2980503

Penang Northern Region

Ibu Pejabat Polis Responsible for import and export approvals for certain goods (like
Kontinjen. weapons, explosives, etc.) that may harm the welfare or peace of
Jalan Dato Keramat, Malaysia.
10150 Pulau
Pinang.
Tel: 04-2292222
Fax: 04-2283460

Corporation National Film Development (FINAS)

Kuala Lumpur Central Region
Merdeka Studio, Lot Responsible of issuing licenses associated with the importation of CDs,
1662, VCDs, films, etc.
Batu 6, Hulu Kelang,
68000 Ampang,
Selangor
Tel: 03-408 5722
Fax: 03-407 5216

Penang Northern Region

No.2, Jalan. Selat, Responsible of issuing licenses associated with the importation of CDs,
Taman Selat, VCDs, films, etc.
Butterworth.
Tel: 04-3315692
Fax: 04-3315913

Bank Negara Malaysia

Kuala Lumpur Central Region
Kementerian Responsible for national banking activities and foreign exchange controls.
Kewangan,
Tingkat 15, Blok 9,
Khazanah
Malaysia,
Jalan Duta,
50652 Kuala
Lumpur.
Tel: 03-2546001 or
03-2548111

Bank Negara Central Region.

Malaysia Responsible for national banking activities and foreign exchange controls.
Kuala Lumpur
Jalan Dato' Onn,
P.O. Box 10922,
50929 Kuala
Lumpur.
Tel: 03-26988044
Fax: 03-26912990

Penang Northern Region.

Bank Negara Responsible for national banking activities and foreign exchange controls.
Malaysia Pulau
Pinang.
Jalan Corner Light,
10200 Pulau
Pinang.
Tel: 04-262-7125

Department of Museums Malaysia

Jabatan Muzium Central Region
dan Antikuiti Responsible for approval of export for Antiquities.
Malaysia,
Jalan Damansara,
50566 Kuala
Lumpur.
Tel: 03-282 6255
Fax: 03-282 7294

Malaysian Timber Industry Board (MTIB)

Kuala Lumpur Central Region
Malaysian TimberResponsible for approval of export licenses for timber and timber product.
Industry Board
L14.01, Level 13-17,
Menara PGRM,
No. 8, Jalan Pudu
Ulu, Cheras,
56100 Kuala
Lumpur.
Tel: 03-9822235
Fax: 03-9851477 or
03-9851744

PenangNo. 37, Northern Region

Tingkat Bawah &Responsible for approval of export licenses for timber and timber product.
Satu,
Jalan Selat, Taman
Selat,
12000 Butterworth,
Pulau Pinang.
Tel: 04-3327753
Fax: 04-3317071

Malaysian Cocoa Board

Sabah Head Office - Sabah
Tkt 5 dan Tkt 6, Responsible for regulatory control over cocoa products and for supervising and
Wisma SEDCO coordinating activities related to cocoa products including processing, storage,
Lorong Plaza and marketing.
Wawasan Off
Coastal Highway,
88000 Kota
Kinabalu, Sabah,
Alamat Pos
Postal Address: Beg
Berkunci 211,
88999 Kota
Kinabalu.
Tel: 088-252572
Fax: 088-239575 or
088-253037

Kuala Lumpur Central Region

Pusat Penyelidikan
Responsible for research and development activities associated with cocoa
Hiliran Koko, products.
Lembaga Koko
Malaysia,
Lot 3, Jalan p/98,
Seksyen 13,
43650 Bandar Baru
Bangi, Selangor .
Tel: 03-8267600
Fax: 03-8255386

Federal Malaysian Manufacturer (FMM)

Wisma FMM, Central Region
No.3 Pesiaran The FMM is one of several organizations that has the authority to endorse the
Dagang, ASEAN Certificate of Origin (required for preferential duty treatment) for exports
PJU9, Bandar Sri
from Malaysia.
Damansara,
52200 Kuala
Lumpur.
Tel: 03-62761211
Fax: 03-6274 1266

2767, Mk 1, Lebuh Northern Region

Tenggiri 2, The FMM is one of several organizations that has the authority to endorse the
Bandar SeberangASEAN Certificate of Origin (required for preferential duty treatment) for exports
Jaya, from Malaysia.
Pulau Penang.
Tel: 04-3992057

http://fedex.com/us/international/irc/profiles/irc_my_profile.html?
gtmcc=us