HI Accounts Forum

Main Category
Posts
Topics

Understanding GST:

GST shall be levied and charged on the taxable supply of goods and services made in the course or furtherance of business in Malaysia by a taxable person. GST is also charged on the importation of goods and services. A taxable supply is a supply which is standard rated or zero rated. Exempt and out of scope supplies are not taxable supplies. GST is to be levied and charged on the value of the supply. GST can only be levied and charged if the business is registered under GST. A business is not liable to be registered if its annual turnover of taxable supplies does not reach the prescribed threshold. Therefore, such businesses cannot charge and collect GST on the supply of goods and services made to their customers. Nevertheless, businesses can apply to be registered voluntarily. Almost all countries collect income tax, which is a percentage of what you earn as an individual. Another way the government gets revenue is by collecting tax from business operations, like sales tax and duties on items that are bought or sold. We need to pay tax so that the government can operate. GST is one method of collecting taxes which works better than others.

10
9

Why GST:

The GST hence, reduces the tax burden on producers. The biggest benefit of such a system is that it would contain various indirect taxes currently levied on various participants in the supply chain.

13
10

How Does GST Work:

Businesses making taxable supplies have to be registered under GST if their annual sales turnover has exceeded the prescribed threshold. Only a registered person can charge and collect GST on the taxable supplies of goods and services made by him. GST is charged on the value or selling price of the products. The amount of GST incurred on input (input tax) can be deducted from the amount of GST charged (output tax) by the registered person. If the amount of output tax is more than the input tax in the relevant taxable period, the difference shall be remitted to the Government. However, if the input tax is more than the output tax, the difference will be refunded by the Government.

8
8

What you need to do:

GST requires businesses who have exceeded the prescribed threshold to register and to keep records of input and output tax. Businesses report their liability in a specific period called taxable period. Explore the following sections to understand your responsibilities and obligations as a registrant under GST. * Registering your Business * Issuing Tax Invoices * Accounting for GST * Filing Tax Returns * Input Tax Credit Mechanism * Claiming GST Refunds * Paying GST * Offences * Review and Appeals

7
6

Registering your Business

The first step to being GST-ready is to register for a GST identification number. You need to check whether you are required to register or whether you want to register voluntarily. Persons having businesses with annual sales turnover exceeding RM500,000 are liable to be registered under GST. Persons include an individual, sole proprietor, partnership, company, trust, estate, society, union, club, association or any other organization including a government department or a local authority which is involved in the business of making taxable supplies in Malaysia. The annual sales turnover can be determined based on either: * The total value of taxable supplies of the current month and the previous 11 months, or * The total value of taxable supplies of the current month and the next 11 months. You also need to decide on the type of registration best for your business: * Voluntary Registration * Group Registration. * Divisional/Branch Registration Deregistration You must apply for deregistration of your business within 30 days from the date of the following circumstances when: * Your business has ceased; or * No longer fulfill the requirements of registration. Voluntary Registration: Any person making a taxable supply and having an annual sales turnover RM500,000 and below is not required to be registered. However, you may voluntarily apply for registration. Voluntary registration is allowable but must remain in the system for at least 2 years. Once registered, you are required to charge and collect GST on the taxable supplies and at the same time are entitled to claim input tax credit and eligible to enjoy all facilities provided under the law. Group Registration: Group registration is a facility that allows several companies to group and centralize their administration for the GST accounting purpose. Each company must be registered individually before they can be grouped as a single registered person and each company must be making wholly taxable supply. Requirements for group registration : * Companies are eligible for group registration if one company controls another company. One company is taken to control another company if the first mentioned company holds directly, indirectly through subsidiaries or together directly or indirectly through subsidiaries more than 50% of the issued share capital of the second mentioned company. * One of the members has to be nominated by the group as the representative member of the group. * Any taxable supply made by or to a member of the group shall be treated as a supply by or to the representative member. * Supplies between group members would be disregarded as a supply. * Each member of the group is required to keep proper records as they are jointly and severally liable. Divisional/Branch Registration: A taxable person who is carrying on its business in several divisions or branches upon request and subject to stipulated terms and conditions can be registered in the names of those divisions/branches. This is a facility for any taxable person with a number of self accounting units to register each unit separately for GST. Each division/branch will be given a separate GST identification number and make its own returns. However, the taxable person remains accountable for all GST liability of all divisions/branches.

2
2

Issuing Tax Invoices

When you charge GST, you need to issue a tax invoice showing the amount of GST and the price of the supplies separately. The tax invoice has to be issued within 21 days after the time of the supply. Particulars to be shown in the tax invoice: * The words 'tax invoice' in a prominent place; * The invoice serial number; * The date of issuance of the invoice; * The name (or trade name), address and GST identification number of the supplier; * The name and address of the recipient of the supply; * A description of the goods and/or services supplied; * The quantity or volume of the goods and/or services supplied, for example, litres of petrol, kilos of meat or hours of labour; * Any discount offered; * The total amount payable excluding tax, the rate of tax and the total tax chargeable * shown as a separate amount; * The total amount payable including the total tax chargeable. * The Director General of Customs may upon request allow the tax invoice to be Varied from the above whether in term of particulars in the tax invoice or issuance of other type of tax invoice e.g. simplified tax invoice. The Director General of Customs may upon request allow the tax invoice to be varied from the above whether in term of particulars in the tax invoice or issuance of other type of tax invoice e.g. simplified tax invoice. Simplified Tax Invoice: An invoice that does not contain all the particulars as required in the standard tax invoice and subject to the approval of the Director General. Simplified tax invoice can be used by the GST registrant to claim ITC provided the value of the invoice (inclusive GST) does not exceed RM500. DG may allow the simplified tax invoice to be issued containing: * The name (or trade name), address and GST identification number of the supplier; * The date of issuance of the invoice; * The invoice serial number; * A description of the goods and/or services supplied; * The total amount payable including the total tax chargeable; and * For each rate of tax chargeable, the gross amount payable including tax and the tax rate applicable

1
1

 

Accounting for GST

Basically, all taxable persons will be required to account for GST based on accrual (invoice) basis of accounting i.e. all output tax and input tax are to be accounted and claimed based on the time when the invoice was issued or received. However, certain categories of taxable persons may be allowed to use the payment (cash) basis of accounting. This facility may be given to businesses who carry out their activities solely on a cash payment basis. All business and accounting records relating to GST transactions are to be kept in Bahasa Melayu or English for a period of seven (7) years.

1
1

 

Filing GST Returns

GST returns must be submitted to the GST office not later than the last day of the following month after the end of the taxable period. Taxable period is a regular interval period where a taxable person is liable to account and pay to the government his GST liability. The standard taxable period is on quarterly basis. However, a registrant may apply to be placed in other taxable period (monthly or 6 monthly) subject to specific conditions as follows:

1
1

 

Input Tax Credit Mechanism

Businesses have to charge and collect GST on all taxable goods and services supplied to the consumers. Only businesses registered under GST can charge and collect GST. Businesses are allowed to claim whatever amount of GST paid on the business inputs by offsetting against the output tax. * The excess amount of output tax shall be remitted to the government within the stipulated period. * In the case where the amount of input tax cannot be fully recovered, businesses can make a claim for refund from the government. Note: * Maximum time period to claim the input tax is 6 years from the date of supply. * Input tax credit cannot be claimed on blocked input such as GST paid on passenger motor car, club subscription fee, medical and personal accident insurance premium, medical expenses, family benefits, entertainment expenses except for employees & etc. * Apportionment rules have to be applied when the taxable person makes a mixed

1
1

Claiming GST Refund

Any refund of tax may be offset against other unpaid GST, customs and excise duties. Refund will be made to the claimant within 14 working days if the claim is submitted online or 28 working days if the claim is submitted manually.

1
1

 

Offences

Penalties may be imposed if the following offences are committed: * Any deficiency on the net tax payable. * No GST return is made. * A GST return is submitted without payment or a lesser payment; * Any refund paid to which there is no proper entitlement. * Failure to register.

1
1

 

Paying GST

If your output tax exceeds the input tax, the difference shall be remitted to the Government together with the GST returns not later than the last day of the following month after the end of taxable period. Online payments through: * Banks (to be appointed). * Internet facilities. * Manual payment: * Payment via cheque/bank draft/money order must be made payable to 'Ketua Pengarah Kastam' and mail to: Ketua Pengarah Kastam Malaysia Jabatan Kastam Diraja Malaysia Kompleks Kastam Kelana Jaya No.22 Jalan SS6/3 Kelana Jaya 47301 Petaling Jaya, Selangor OR * Pay at any nearest GST office counter from 8.00 am - 5.00 pm.

1
1

 

Review and Appeals

Any person who is aggrieved by the decision of the officer of GST may apply for a review and revision to the DG within 30 days from the date of notification. Alternatively, such person shall make an appeal to the Tribunal within 30 days from the date of the decision. The appeal case can be represented by the taxpayer himself or by any person whom he may appoint. The hearing shall be conducted in a private proceeding unless both parties agree to an open court. Standard rated Supplies: Standard-rated supplies are goods and services that are charged GST with a standard rate. GST is collected by the businesses and paid to the government. They can recover credit back on their inputs. If their input tax is bigger than their output tax, they can recover back the difference. How GST is charged at each level of supply chain standard rated supply :

1
1

 

GST Treatment on Government Services

Supplies made by the Government are generally treated as out of scope supplies. No GST will be imposed on the supply made by the Federal Government and State Government such as health-care services provided by hospital and clinic, education services by primary and secondary school including tertiary education, issuance of passport by the Immigration Department, issuance of licences and permits by the Road Transport Department and etc. Rationale:- * To meet social obligations and economic objective of the Government. * To maintain status quo on the provision of Government services. Government supplies subject to GST Specific supplies such as water supply by the State Government and advertising services by RTM will be subjected to GST due to the commercial nature of these services. Supplies by Statutory Bodies and Local Authorities Supplies made by Statutory Bodies and Local Authorities will be subject to GST except supply in respect of its regulatory and enforcement functions such as issuing licenses and permits and etc. GST for Business: GST ( Goods and Services Tax) is a value added tax that is based on multilevel tax based on consumption. GST will be replacing the current Government Sales and Service Tax from 1st of April, 2015. There will be a huge impact on businesses in Malaysia when GST is introduced. GST ( Goods and Services Tax) is a value added tax that is based on multilevel tax based on consumption. GST will be replacing the current Government Sales and Service Tax from 1st of April, 2015. There will be a huge impact on businesses in Malaysia when GST is introduced. What does GST means for businesses ? It is important to know that GST is meant for end consumer where business can deduct their GST tax and pass it on to the next supplier in the business chain. Without being listed a GST company, your business will have to buy supplies and raw materials with Inpux tax while not being able to charge Output tax to your clients. Register yourself for GST: Any type of businesses ranging from sole proprietary, company, unions, club, partnership, individuals with more than RM 500,000 taxable sales are required to register for GST. It would be optional for those below RM 500,000 to register voluntarily. GST will be opened for business registration soon. Registering your business is essential for you to claim GST refund or to pass your GST tax to consumer. Early registration for GST will be opened in May 2014 for testing purpose. Registration can be done manually or online or via post. http://gst.customs.gov.my Kiosk at Custom Offices in Malaysia Post: Business will receive a GST identification number upon registrations. Companies will have to issue Tax invoices displaying the amount of GST being taxed while supplies or services separately. These items should be clearly displayed invoices with GST A. Invoice number , date B. Clear description of GST “tax invoice” C. Your business name , address and GST identification number D. Your clients business name and address E. Quantity of goods or services F. Total amount without tax G. Separated amount of tax chargeable and tax rate H. Gross amount with chargeable tax

1
1

What benefits that GST can offer to Malaysian consumers and businesses?

Improved Standard of Living: The revenue from GST could be used for development purposes for social infrastructure like health facilities and institutions, educational infrastructures and public facilities to further improve the standard of living. Lower Cost of Doing Business: Under the current system, some businesses pay multiple taxes and higher levels of tax-on-tax (cascading tax). With GST, businesses can benefit from recovering input tax, thus reducing cost of doing business. Nation-Building: GST is a better and more efficient method of revenue collection for the government. More funds can be channeled into nation-building projects for progress towards achieving a high income nation. Fairness and Equality: With the GST, taxes are levied fairly among all the businesses involved, whether they are in the manufacturing, wholesaling, retailing or service sectors. Enhanced Delivery System: GST will be administrated in a fully computerized environment, therefore speeding up the delivery, especially for refund claims. This makes it faster, more efficient and reliable. Increase Global Competitiveness: Prices of Malaysian exports will become more competitive on the global stage as no GST is imposed on exported goods and services, while GST incurred on inputs can be recovered along the supplies chain. This will strengthen our export industry, helping the country progress even further. Enhanced Compliance: The current SST has many inherent weaknesses making administration difficult. GST system has in-built mechanism to make the tax administration self-policing and therefore will enhance compliance. Reduces Red Tape: Under the present SST, businesses must apply for approval to get tax-free materials and also for special exemption for capital goods. Under GST, this system is abolished as businesses can offset the GST on inputs in their returns. Fair Pricing to Consumers: GST eliminates double taxation under SST. Consumers will pay fairer prices for most goods and services compared to SST. Greater Transparency: Unlike the present sales tax, consumers would benefit under GST as they will know exactly whether the goods they consume are subject to tax and the amount they pay for.

1
1

GST Guidelines On Tourist Scheme - Introduction

This Industry Guide is prepared to assist you in understanding the Goods and Services Tax (GST) and the related Tourist Refund Scheme (TRS). This guide will explain to you: As a tourist visiting Malaysia, how to claim a refund of GST paid on eligible goods purchased from an Approved Outlet As a business, the conditions and eligibility requirements to become an Approved Outlet

1
1

Overview Goods and Services Tax (GST) - On Tourist Scheme 

GST is a multi-stage tax on domestic consumption. GST is charged on all taxable supplies of goods and services in Malaysia except those specifically exempted. GST is also charged on the importation of goods and services into Malaysia. Payment of GST is made in stages by the intermediaries in the production and distribution process. Although the tax is paid throughout the production and distribution chain, it is ultimately passed on to the final consumer. Therefore, the tax itself is not a cost to the intermediaries and does not appear as an expense item in their financial statements. In Malaysia, a person who is registered under the Goods and Services Tax Act 2014 is known as a GST registered person. A GST registered person is required to charge output tax on his taxable supply of goods and services made to his customers. He is allowed to claim input tax credit on any GST incurred on his purchases which are inputs to his business. Thus, this mechanism would avoid double taxation and only the value added at each stage is taxed.

0
0

Overview Of Tourist Refund Scheme

Common features and the main key players under the TRS are: TRS is a scheme that allows tourists to claim GST paid on eligible goods purchased in Malaysia. The tourist can then claim a GST refund from an Approved Refund Agent on the eligible goods purchased from an Approved Outlet when the tourist leaves Malaysia by air mode from one of the 8 international airports in the scope of the TRS. Tourists classified under the TRS are foreign tourists who are eligible to claim GST refunds and who hold a valid international passport. An Approved Refund Agent is an agent appointed by the Malaysian Government through tender, who processes and refunds GST refund claims made by outbound tourists. The Approved Refund Agent may charge an administrative fee for processing the GST refund. Any fee chargeable will be made known to the tourist when they purchase eligible goods from an Approved Outlet. The GST treatment on services of the Approved Refund Agent are zero rated because the services are considered as export services. The Approved Refund Agent will then recover refunds made and fee charged to tourists under TRS from the Royal Malaysian Customs Department (RMCD) The Approved Outlets are retailers who are GST registered persons, approved by RMCD and selling standard rated eligible goods to foreign tourists. All Approved Outlets are to display TRS logos / signage at their outlets. These logos / signage will be provided by the Approved Refund Agent. When in doubt, the tourist should check with Approved Outlet whether it is participating in the TRS or otherwise.

0
0

Conditions For Refund Of GST Under Tourist Refund Scheme By Foreign Tourist

A tourist shall be entitled to the refund of GST under the TRS if s/he satisfies the following conditions: a) S/he is neither a citizen nor a permanent resident of Malaysia and holds a valid international passport. b)S/he is a foreign diplomat leaving the country after completion of service in Malaysia and is in possession of a document from the relevant diplomatic or consular mission stating that s/he is permanently leaving Malaysia. c)S/he is not nor has been employed in Malaysia at any time in the 3 months preceding the date of purchase of the eligible goods. d) S/he departs Malaysia by means of air transportation from one of the 8 international airports in the scope of the TRS. e) S/he is not a member of the cabin or flight crew of the aircraft on which s/he is departing out of Malaysia. f) S/he must have purchased the eligible goods within 3 months prior to the date of departure. g) S/he must spend at least three-hundred Malaysian Ringgit (MYR300) (GST inclusive) at the same Approved Outlet. Accumulation of purchases is allowed if purchases are made from the same Approved Outlet on different days. h) S/he must take the eligible goods out of Malaysia to another country as accompanied (hand carried) or unaccompanied (checked-in) luggage. i) If s/he is entering or staying in Malaysia on a student pass, your entitlement under the TRS is like any other foreign tourist.

0
0

Goods Not Eligible for GST Refund under the Tourist Refund Scheme

You may claim refund on the GST charged and paid on goods purchased from an Approved Outlet, except for the following: * Wine, spirits, beer and malt liquor * Tobacco and tobacco products * Precious metal and gem stones * Goods wholly or partially consumed in Malaysia (except for clothing/tax invoices to be maintained) * Goods which are absolutely prohibited from export under the written law * Goods which are not taken out as accompanied (hand carried) or unaccompanied (checked-in) luggage.

0
0

Manner/ Procedure for Claiming a GST Refund by a Tourist at an Approved Outlet

A tourist claiming a GST refund under the TRS must comply with the following requirements at the time of purchase of the eligible goods at the Approved Outlet: * Show the tourist’s own original valid international passport to the sales assistant/cashier at the Approved Outlet to prove eligibility for a GST refund under the TRS. * Get an original tax invoice or receipt for the eligible goods purchased. * Get an original refund form from the sales assistant/cashier at the Approved Outlet and ensure that the refund form is completed correctly. The refund form should contain the following particulars: * Tourist’s name * Tourist’s passport number * Tourist’s country of residence * Date of arrival in Malaysia * Intended date of departure from Malaysia * Date of purchase of the eligible goods * Tax invoice or receipt number for the eligible goods * Description and quantity of the eligible goods purchased * The total amount paid for the eligible goods, inclusive of GST, the total amount of GST refundable, the amount of the administrative/processing charge/fee and the net amount of GST refundable to the tourist. * The tourist must indicate in the appropriate column on the original refund form on how the refund is to be made. * The refund can be made: * in cash up to three-hundred Malaysian Ringgit (MYR300) * to a credit card account; OR * through a bank cheque if neither of the previous refund options is feasible. * The tourist must keep the original copy of the tax invoice or receipt and the completed original refund form and produce these documents together with the purchased goods to an RMCD Customs Officer (GST Refund Verification Counter) at the airport prior to departure. * The Tourist can only receive a refund form from the Approved Outlet where the eligible goods have been bought. A refund form cannot be issued by RMCD at the airport.

0
0

Manner/ Procedure for Claiming GST Refund at a Malaysian International Airport

The tourist should be ready to present the tax invoice or receipt, the completed original refund form and the eligible goods for export to an RMCD Officer for verification at the GST Customs Refund Verification Counters prior to departure from Malaysia. The GST Customs Refund Verification Counters are located landside (before check in for unaccompanied luggage) and airside (after immigration control for accompanied luggage) at each of the 8 international airports in scope of the TRS. The tourist should also provide the RMCD Officer with: * The Tourist’s original international passport and * The Tourists Boarding pass or confirmed air ticket (as proof of departure) * The goods purchases (if jewellery in sealed plastic bag) * The tax invoice GST The Approved Refund Agent’s counters will be located either landside or airside, or both, at each airport. Where there is no Approved Refund Agent counter airside, a mailbox will be provided to allow the tourist to post their GST Refund Forms for processing by the Approved Refund Agent using stamped addressed envelopes provided by the Approved Outlet. After the original refund form has been endorsed/verified by the RMCD Officer, the tourist shall not part with the goods or give them to another person, except to the counter staff for checking in. The goods shall not be taken out of the International Airport Departure Hall after the original refund form has been endorsed by the RMCD Officer unless otherwise approved by RMCD. The refund form that has been endorsed by the RMCD Officer shall be provided to the Approved Refund Agent either personally at the Approved Refund Agent’s counter or by post within two months from the date of RMCD endorsement. The endorsed refund form can also be put into a TRS mail box before departing. The TRS mail box shall be located airside close to the GST Customs Refund Verification Counter. The refund must be made by the following mode of payment: * in cash up to three-hundred Malaysian Ringgit (MYR300); * to a credit card account; or * through a bank cheque if neither of the previous refund options is feasible. For flights departing from any terminal at a Malaysian International Airport, if the tourists are carrying: * Accompanied luggage - tourists are required to present the goods and the original refund form(s) at the GST Refund Verification Counter located at the landside departure hall/lounge of all international airports in scope of the TRS. The GST Customs Refund Verification Counter for accompanied luggage shall be located airside after Immigration Control. Accompanied luggage should not weigh more than 7kg. * Unaccompanied luggage - tourists are required to declare bulky items/goods such as DVD / CD players / television sets or goods the tourists have packed into their luggage together with relevant documents (invoice/receipt/refund form/international passport)/confirmed air ticket/boarding pass at the GST Customs Refund Verification Counter before checking in the goods at the airport. The GST refund transaction must be validated by RMCD before the goods are checked in as unaccompanied luggage. * For flights departing from the Budget Terminal (LCCT), irrespective of whether the tourist is going to carry their goods on board the aircraft (accompanied goods) or check them in (unaccompanied goods), the tourist is required to present the goods together with relevant documents and confirmed air ticket to the RMCD Officer at the GST Customs Refund Inspection Counter located landside before check in at the LCCT Terminal (unaccompanied luggage) and in the Departure Hall for hand carried (accompanied) luggage. * Tourists who have hand carried luggage (accompanied) which do not meet the allowable airline size and weight limits are allowed to take the goods out and check in the goods as unaccompanied luggage. * If the RMCD Officer is satisfied that all conditions for validation of the GST Refund have been met, the RMCD Officer will endorse and return the original refund form to the Tourist. The tourist may then: * Proceed to the Approved Refund Agent’s Counter to obtain the GST refund; or Seal the validated original refund form in an envelope (given to the tourist at the * Approved Outlet) and post it to the Approved Refund Agent to process the GST refund within 2 months of RMCD’s endorsement or drop the refund form in the mail box located near the GST Customs Verification Counter airside before departing from Malaysia by air mode. GST Refund Forms sent by ordinary post or dropped in the TRS mailbox must reach the Approved Refund Agent in time for processing before the limit of 2 months from RMCD’s endorsement has expired.

0
0

Conditions And Eligibility Of Approved Outlet Under Tourist Refund Scheme

In order to participate in the Tourist Refund Scheme in Malaysia, a Merchant must:- * Be registered for GST and hold a valid GST registration number * Be approved by the Royal Malaysian Customs Department to participate in the scheme * Be affiliated by the Approved Refund Agent * Be equipped by the Approved Refund Agent with the solution to issue TRS transactions to eligible tourists * Provide a GST Refund Form to eligible tourists who wish to claim refund of GST under Tourist Refund Scheme using the solutions provided by the Approved Refund Agent * Account for tax on a monthly period * Sell eligible goods * Not sell non-taxable goods/non tax refundable goods like liquor, cigarettes, tobaccos, tobacco products, gems stone and precious metal under the scheme * Charge GST at standard rate on taxable goods sold to foreign tourists * Issue tax invoices which indicate the cost of the goods as well as the amount of GST charged

0
0

Appointment of Approved Outlet - On Tourist Scheme 

In order to be appointed as Approved Outlets the merchant will have to undergo the following procedure: * Merchant/Outlet- Register Outlet Details via Outlet Registration Portal * IGB (Iris Global Blue) Outlet Registration Portal/ IGB Sales Staff- Capture Outlet Details and send to GenTax Portal For Approval. If Outlet Approved will install and activate issuing solution at outlet. * GenTax Portal/Royal Malaysian Customs Department Officer (RMCD) – Review Outlet Details and approve or reject. Send approved/reject response to Outlet Registration Portal. Further explanation on appointment of Approved Outlet, please refer to http://business.globalblue.com/my_en/

0
0

Mechanism For Jewellery/Article of Jewellery Under TRS

Jewellery merchants who become Approved Outlet under TRS will have to adopt the following mechanism: * Minimum purchase of jewellery (gold, platinum, silver) of RM300 (GST inclusive) is eligible to claim refund of GST under TRS * All Approved Outlets selling jewellery will be provided with custom approved security bag with serial number. Security bag to be provided by Federation of Goldsmiths And Jewellers Association of Malaysia (FGJAM) * Every purchase made by tourist will be sealed in security bag with serial number together with the tax invoice clearly showing weight, quantity, density, amount and serial number of the bag before tourist leave the Approved Outlet * Approved Outlet will charge GST to the tourist and tourist will later claim refund of GST under TRS from the Approved Refund Agent * Tourist departing from all Malaysian Airport (Second Schedule- Regulation 81 (GST Regulations 2014) will show the security bag to RMCD at the GST Refund Verification Counter. RMCD will inspect the bag and reserved the right to open the bag for weighing and confirming the density of the jewellery * RMCD weighs and check the density of jewellery (gold, platinum, silver) using a special kind of machinery for jewellery * After completion of weighing and confirming the density and verification by RMCD, tourist to proceed to Approved Refund Agent to claim refund of GST under TRS ​​

1
1

 

Notification Regarding Duty / Tax On A Car Imported by Student

1. All students who want to bring back the vehicle will be subject to import duties / customs tax. 2. Rate of duty / tax imposed on imported vehicles is high. Therefore the amount of duty / tax payable is also high. 3. Students are advised to make appropriate consideration before bringing the vehicle for duty liability / high taxes must be paid before the release of the vehicle by the customs authorities. 4. Estimated by the Customs Officer will take into account all deductions that are eligible as depreciation according to the age of the vehicle and discounts based on length of use of the vehicle abroad. 5. Legal Department does not provide for discretion to give what extra discounts other than those prescribed by the rules of valuation. Therefore any reduction in the tax appeal will not be considered by the department. 6. For further information, please contact the Customs Call Center at telephone number 03-7806700 or e-mail to ccc@customs.gov.my or near the Customs Office.

1
1

Importation of Electrical Goods

Importation of electrical goods for domestic use as listed under Item 24, Fourth Schedule of Customs (Prohibition of Imports) Order 1998 are subjected to approval certificate issued by the Chief Executive Officer, Malaysian Energy Commission (MEC). Objective: This notice is issued to explain to the public regarding the electrical goods importation guideline for domestic use. Current Procedure Importation of electrical goods can be done in two ways: Without MEC Approval Certificate requirement. With MEC Approval Certificate requirement. 1. Importation without MEC Approval Certificate requirement. a)Importation without MEC Approval Certificate requirement is allowed following these situations: i) Used electrical goods for domes​tic use brought in by persons transferring / relocating to Malaysia; ii) Electrical goods for domestic use brought in by passengers by air. b) For importations such as the above, importers are required to complete 3 copies of Form A and submit them to Customs Office at the Import Station or entry point. One copy of Form A will be returned to the importer upon verification of the details on the form. (Form A is available at the Customs Office at all entry points). c) Quantity allowed for each electrical good is one unit only. 2. Importation with MEC Approval Certificate. For importation of electrical goods other than Importation without MEC Approval Certificate above, the importer has to complete Form B in three copies and deliver it personally to the nearest MEC office. The related goods can only be released from Customs control after Form B has been approved by MEC. The importer is given a period of one month to claim the goods. If the goods are not claimed after that period, action will be taken to confiscate and dispose them under the provision of Section 128 Customs Act 1967. (Form B is available from Customs Office at all entry points) Enquiry For further clarification please contact: Chief Executive Officer Malaysian Energy Commission 1001, 13th floor, Menara TH Perdana Jalan Sultan Ismail 50250 Kuala Lumpur. Tel: (603) 26125412/3 Fax: (603)

0
0

Foreign Diplomatic and Consular Privileges Serving in Malaysia

What is meant by the Foreign Diplomatic and Consular Privileges Ordinance on Diplomatic and Consular 1957 and the Diplomatic Privileges (Vienna Convention 1966) allows Legation (High Commission / Embassy / Consulate General / Consulate) and staff Legation (officials of the diplomatic and non-diplomatic countries concerned) and agencies international import or buy from a bonded warehouse or excise warehouse without payment of duty / tax. Forms of privileges granted a) Import or buy goods from a bonded warehouse / warehouse without paying excise duty / tax during the term of office in Malaysia; and b) imports made on behalf of the diplomatic staff is not opened for inspection except reasons which are necessary by senior customs officer. Who is eligible to enjoy this benefit: a) Diplomatic (High Commission / Embassy / KonsulatJeneral / Consulate) and the personnel of a citizen of the State may be commissioned and placed in a holding diplomatic passports and has CARD OF COLORED CHOCOLATE PINK OR RED OLD issued by the Ministry of Foreign Affairs of privilege is also granted to diplomatic officials of the British High Commission. b) International bodies (such as the United Nations and others) and foreign staff who commissioned and placed in a holding holding GREEN CARD issued by the Ministry of Foreign Affairs. The period allowed to enjoy the privileges granted to the Allowed to import or buy goods from a bonded warehouse / excise warehouse without payment of duty / tax during the term of office in Malaysia. Application procedure to enjoy this privilege All applications to enjoy this facility shall comply with the laws and regulations under the Act which is administered by the Royal Malaysian Customs Department. Generally the application procedures are as follows: - 1. Form used * For the purchase of imported goods shall be using Customs Form 1; * For the purchase of goods from Licensed Warehouses Customs shall use Form 9; * For the purchase of goods from the warehouses of the Customs Excise must use Form 7; and 2. All items purchased are subject to the Customs (Prohibited Imports) Regulations 2008 and the Customs (Prohibition of Export) Order 2008, the Customs Duties Order 2007, the Excise Duties Order 2008 and Sales Tax (Exemption) Order 2008. 3. Forms must be completed and signed by the Diplomatic Representative Officer / International Bodies who are accredited and stamped with the official stamp of Diplomatic / International Bodies. 4. Any import / purchase using a form that was approved by the Division of Protocol, Ministry of Foreign Affairs with signing the protocol officer certified and official stamp. 5. The importation / purchase of vehicles must comply and submit the documents as follows: - * Certificate of Remission; * Approval of the forms described above; and * Each import (vehicle) must have an import permit (AP-JK69) issued by the Ministry of International Trade and Industry Malaysia. * If the vehicle was purchased without tax / duty to be disposed of or sold, approval (Certificate of Authority to Dispose) of the Ministry of Foreign Affairs must be obtained in advance for review by Branch State Technical Services / Headquarters before duty / tax payable in any the customs office.

1
1

Guideline for bringing into Malaysia Human Corpses or Urns Containing Human Ashes

Human corpse or urn containing human ash of a Malaysian citizen who passed away outside Malaysia can be brought into Malaysia under the following procedures: Procedure to bring back a human corpse of Malaysian citizen is as follows: 1.The “spouse/member of family/friend/agent approved by member of family” of the deceased is required to obtain a permit from the Ministry of Health, Malaysia to import a human corpse. Any enquiry on such permit can be submitted to the nearest District Office of Health or through the official website of the Ministry of Health at http://www.moh.gov.my 2.Human corpse to be brought into Malaysia will be verified by the Health Officer from the Ministry of Health at the entry point before it is released. 3.Other supporting documents required are: * Airway Bill / Manifest / Train Load List (whichever is relevant). * Letter of release from the airport/port operator (via air / sea only) Procedure to bring back an urn containing human ash of Malaysian citizen: The procedure to bring into Malaysia urn containing human ash by the “spouse/member of family/friend/agent approved by member of family” of the deceased is the same as above EXCEPT for the following: 1. Import Permit is NOT required from the Ministry of Health. 2. The person who brings in the urn containing human ash is required to inform and produce the relevant supporting documents to the Officer of Customs on duty at the entry point. Human corpse or urn containing human ash of non-Malaysian citizen who passed away outside of Malaysia is also allowed to be brought into Malaysia by a member of the family of the deceased or anyone who is a Malaysian citizen, for the purpose of burial subject to approval to be given by the Embassy of Malaysia in the country concerned.

1
1

User Acceptance & Delivery Parcel Post via Pos Malaysia (PMB)

Receive and send postal packages can be made in the Mail & Courier Kuala Lumpur International Airport (PMK KLIA) and at any Pos Malaysia Berhad (PMB) which has a Customs office for processing Customs clearance of postal items according to specific zones, for the e-mail received or sent as postal items through the mode of land, sea and air. Acceptance by air parcel post with duty / tax worth more than RM1,000.00 (CIF) must be declared on Customs Form No. 1. For goods valued at more than RM500.00 (CIF) and less 1000.00 (CIF) estimated duty / tax is made up JK78. Acceptance by air parcel post which is not taxable worth more than RM 2,000.00 (CIF) must be declared on Customs Form No. 1. Acceptance of parcel post by sea and land valued at more than RM 200.00 (CIF) must be declared on Customs Form No. 1. For goods worth RM 200.00 less. Conventional duty / tax is made up JK78. Procedures to receive and send postal packages are as follows: * Receiving parcel post * Send parcel post Receiver or transmitter parcel post may act on their own in customs clearance or PMB appoint as attorney or other Customs Agent who is licensed under section 90 of the Customs Act 1967. If the recipient does not want to accept the item, the recipient may apply to the PMB within 30 days of the notice by stating a specific reason so that goods can be returned (retour) to the sender and subject to the approval of the Customs. PMB is fully responsible at all times whether the goods have not been, is being or has been examined by Customs. PMB also responsible for opening and repack items examined by the customs authorities during the sorting of goods carried out under the provisions of section 112 of the Customs Act 1967. Postal articles that are not claimed within 30 days from the date issued JK 78, PMB will contact the postal administration sending State to obtain feedback from shippers. If there is an application for return (retour), PMB will provide statements to the Customs for approval of delivery. For items that do not get a response from the sender within 30 days, PMB will deliver the goods to Customs for release Notice of forfeiture to the receiver. Goods are unclaimed after 30 days from the date of receipt JK 6 removed, PMB will prepare a statement of cancellation request and receipt JK6 Form K1. Customs will issue a notice of forfeiture to the receiver. Prohibited goods under the Customs (Prohibited Imports) Regulations 2008 and the Strategic Trade Act 2010 can not be returned. Goods seized by Customs / other Government agencies (OGA) due to disobeying orders / rules or not claimed within qualified, seizure notice will be issued to the recipient, and a copy of the PMB and Customs (if the notice of seizure issued by OGA). Customers-Customers can make inquiries or to get more information on postal articles by contacting in any Customs office that operates in PMB concerned. Postal item defined under the Universal Postal Union (UPU) is: * Letter (not more than 2 kg) * postcards * Printed materials (not exceeding 5 kg), while books and pamphlets (not exceeding 10 kg) * Reading materials (braille) (not exceeding 7 kg) * Small packages (less than 2kg) * Postal parcels, each parcel (not exceeding 31.5 kg) * Goods Express Mail Service (EMS) each package (not exceeding 50 kg) LIST OF CUSTOMS OFFICES OPERATING IN PMB

1
1

  
Working

Please Login or Register