i. Import Licensing
The Malaysia Royal Customs Department is the lead Agency mandated to control merchandise imports. However, a number of Ministries and Government Agencies approve licenses required for merchandise imports to be cleared and these are highlighted in the table below.
Ministries & Government Agencies and their Areas of Responsibility
ii. Rules of origin
Currently, Malaysia does not have any national laws governing rules of origin for imports as it did not maintain any non-preferential rules of origin. On the other hand, Malaysia maintains preferential rules of origin in respect of the ASEAN CEPT, ASEAN–China FTA, ASEAN–Korea FTA, Malaysia–Japan FTA, and Malaysia–Pakistan FTA.
iii. Import Documentation
All duties/ custom taxes imposed on imported goods need to be paid in advance before the goods can be released and these include import tax and Goods and Services Tax (GST). The following documents, which should be submitted to Customs offices at the place where the goods are imported, are required by Malaysian customs for clearing products/goods imported into Malaysia:
• Packing list;
• Delivery letter;
• Leaflet, catalogue or other related documents;
• Insurance certificate, if insured;
• Bill of lading / airway bill;
• Letter of credit (if used);
• Permit, licenses/ certificates;
• Proof of fare payment; and
• A declaration form (Customs Form No. 1) that indicates the number, description of packages/ crates, value, weight, quantity and type of goods and country of origin.
(Note that the information provided here is a summary of the requirements and not a comprehensive coverage of Malaysia’s import requirements. Detailed requirements can be accessed from various institutions some of which are listed below:
iv. Major Malaysian Regulatory Agencies
Food Safety and Quality