Sarawak Customs Procedure
Import
Import Definitions
Import: Declaration is processed in the event of goods being imported to the local market from other countries against the payment of Customs duty or duty exempted whichever is applicable.
Import for Re-Export: Such declaration is processed in the event of importation of goods into the country for the purpose of re-exportation, where customs duties shall be paid in the form of a deposit that will be refunded upon presenting a proof of re-exporting the same to non-GCC state or states.
Temporary Admission: This type of declaration is processed only when goods are imported from outside the country for use in exhibitions, seasonal markets and similar events or in construction projects and scientific researches and has to be returned in the same condition at which they have been imported. A letter showing the purpose of entry, period, total quantity, description and detailed value of each individual item shall be required from the licensed company. Payable customs tariff for such goods shall be collected (excluding tyres, spare parts and batteries) in the form of cash deposit or a bank guarantee to be refunded to the company upon re-exporting the goods outside the country or taken into free zones or customs warehouses or after paying the payable customs duties as per regulations.
General Provisions
1. The importer must have obtained a valid importer code from Customs.
2. Goods must be in conformity with the activity of the licensed company.
3. Special Cases:
•
Restricted Goods: Import permission from the competent authority shall be required. The authority varies depending on the type of the goods.
• Incomplete Arrival of Goods: Import goods declaration and the customs declaration as well as the Port conformity report shall be required
• Goods imported by Industrial Licencees: e-exemption request approved by the Ministry of Finance and Industry with a copy of a valid industrial production license shall be required.
• Imports for Non-dutiable Authorities and Organizations: Customs duties exemption request bearing the appropriate stamp or a letter from the exempting or supervising agency shall be required.
• Diplomatic Goods: A diplomatic exemption from the Ministry of Foreign Affairs, either from customs duties or inspection or both shall be required.
• Used Personal Effects: A copy of the passport bearing the residence stamp as well as the inspection report shall be required.
• Exhibitions Goods: A letter from the exhibition’s organizing agency including a deposit shall be required.
4. If the declarant fails to submit the original certificate of origin or invoices, a deposit amounting to AED 500 for each document or altogether shall be paid which will be refunded upon presenting the original documents, but within 60 days from the bill date otherwise the deposit will be forfeited.
5. Where the HS Code cannot be determined within the transaction, the declarant shall be referred to the tariff officer who shall determine the proper HS Code in accordance with goods description against a payment of AED 25 for each code.
6. In the event of any dispute arising out from classification, the declarant shall submit a written objection to the Tariff department. If such dispute continues after the tariff department opinion is issued, the matter shall be referred to the Classification Disputes Settlement Committee (here the goods shall be released against a cash deposit or bank guarantee equivalent to the higher proposed duty rate).
7. In the event of any dispute arising out from customs valuation, the declarant shall be referred to the Customs Valuation Department.
8. The goods may be subject to inspection prior to their final release.
Import of Goods
The declarant shall:
1.
Present the customs representative card upon reporting to customs offices.
2. Submit the documents required.
3. Pay the customs duties accrued to the goods.
4. Collect copies of the declaration (declarant copy, entry point copy and claims copy).
5. Take over the goods after completing all procedures with the competent agencies (DPA and DNATA) including Emirates Airline.
In an online environment, the client or his agent process the bill including the payment of duty at his desk and submit the documents at Customs within 48 hrs. In this circumstance, there is no manual steps like above.
Sea Transportation
a. Any goods imported into the country by sea shall be registered in the manifest.
b. A single manifest for the whole load signed by the shipmaster shall be made which shall contain the following information:
1. Name and nationality of the ship and its registered load.
2. Types of the goods, total weight thereof and weight of the bulk goods, if any. If goods are prohibited, their actual description shall be mentioned.
3. Number of packages and pieces, description of packing, marks and numbers thereof.
4. Names of the consignor and consignee.
5. The seaports where the goods are shipped from (ports of loading).
c. When the ship enters the customs zones, the shipmaster shall produce the original manifest to the competent authorities.
d. When the ships enters the harbor, the shipmaster shall submit to the customs office the following:
1. The cargo manifest.
2. The manifest of the ship’s supplies (logistics) and the crew’s baggage and belongings.
3. A list of the passengers’ names.
4. A list of the goods to be unloaded at this port.
5. All the shipping documents which the customs office may require for application of the customs laws.
Documents Required:
1. Import goods declaration.
2. Delivery order.
3. Original bill of lading.
4. Original authenticated invoice.
5. Original approved certificate of origin.
6. Packing list with HS codes.
Air Transportation
1. Import goods declaration.
2. Delivery order.
3. Original bill of lading.
4. Original or copy of the invoice.
5. Original or copy of the certificate of origin.
6. Packing list with HS codes (not required for personal effects).
Land Transportation
1. Import goods declaration.
2. Original manifest.
3. Original bill of lading.
4. Original invoice.
5. Certificate of origin.
6. Packing list with HS codes.
Personal Effects
No need of any original documents, instead the items will be inspected and if it contain identical items more than one piece, the duty will be imposed.
Import of Vehicles
(Import of new vehicles are the same as any other goods)
1. Import goods declaration.
2. The declarant shall submit the documents required.
3. The declarant shall proceed to the inspection section to obtain a vehicle inspection report.
4. Payment of payable customs duties and inspection.
5. Receive copies of the customs declaration.
6. Payment of vehicle clearance certificate fees amounting to AED 10.
7. Receive the vehicle clearance certificate.
Documents Required:
1. Original delivery order.
2. Original bill of lading.
3. Original approved invoice for new vehicles only or value of used vehicles as estimated by customs valuation officers.
4. Authenticated certificate of origin for new vehicles only.
5. Packing list with the HS codes for new vehicles only.
6. Copy of the commercial license for companies or copy of the passport (other than companies).
Import of used vehicles
Documents Required:
1. Delivery order
2. Second copy of the Bill of Lading
3. Inspection report
Transit
Such a type of declaration is processed for goods being imported from outside the country for the benefit of an importer from outside the country as well addressed in his name or the name of a licensed carrier agent by a competent authority on behalf of the importer. The goods shall only be registered, since it is transiting the territories of the country to a final destination. A deposit amount equivalent to the total value of goods shall be collected to ensure exit of goods outside the country within 30 days from the date of the transactional processing.
Transit Procedures:
The declarant shall:
1. Produce the customs representative card upon reporting to customs offices.
2. Submit the documents required.
3. Pay the deposit accrued to the goods.
4. Collect copies of the declaration (declarant copy, entry point copy and claims copy).
5. Goods shall be inspected and examined by inspection officers. Goods shall then be stamped by customs seal, which to be recorded in the customs exit/entry certificate so that customs authorities at the port of exit or entry can endorse such certificate and confirm that goods have actually departed Malaysia and arrived in the country of destination, upon which SarawakCustoms can refund the deposit.
6. Customs exit/entry certificate
Documents Required:
1. Delivery order from the shipping agent addressed in the name of the foreign importer or his carrier agent authorized by local licensing agencies in Malaysia.
2. Bill of lading (mentioning the expression of transiting the country).
3. Copy of the invoice.
4. Transit permit from the competent agencies for restricted goods.
5. Customs exit/entry certificate.
Transshipment
Such type of declaration is processed upon arrival of goods in the country’s port of entry and intended to be transited in cases of ship-shore-ship or air to air. The declaration shall only be processed by registering such goods due to their transiting to a final destination without transiting the territories of the country or leaving the customs zone.
Transshipment Procedures:
The declarant shall:
1. Submit the documents required.
2. Pay the transshipment registration fees amounting to AED 10.
3. Contact DPA and DNATA to complete other formalities.
Documents Required:
1. Original delivery order from the shipping agent.
2. Copy of the bill of lading.