WITH EFFECTIVE 1st JUNE 2007
CUSTOM RULING (SA-SHPG)
1. What is customs ruling ?
Customs ruling is an advice provided by customs department upon a written application by a trader, an agent or a person , that is a written binding ruling issued by the director General of Customs which indicate in advance the duty liability in respect of activities, viz. import or export under the Customs ACt 1967, production or manufacture of goods, under the sales Tax Act 1972, Excise Act 1976 and taxable services under the Service Tax Act 1975.
Customs rulings are issued for;
Classification of goods;
The principles to be adopted for the purpose of determintaion of value of goods;
determintaion of taxable person related to production of manufacture of goods; and
determination of taxable services.
2. Benefits of customs ruling
Customs ruling enable traders to know in advance into certaintly their customs duty liability on the clearnce of goods, the production or manufacture of goods and taxable services in order to facilitate compliance with the customs and other authority requirements.
3. Who may apply
All request for customs ruling should be made in writing, in a prescribed form, sign by the person authorized by the requesting party and submitted to teh technical divisions of customs office in the states or to the secretariat of Customs Ruling at the customs headquarters in Putrajaya.
Each application should be restricted to the individual product, activity or services.
4. Information required form applicant
The applicant has to provide full and accurate disclosure of all relevant information and including supporting documentation. To avoild unnecessary delays in processing the application, the applicant has to ensure that all the relevant information is given.
The Director General may decline the issuance of customs ruling where the applicant fails to provide the additional information within the stipulated period.
5. Fees for customs ruling
Processing fees RM 200.00 will be imposed upon each application for customs ruling.
Analysis fees will be imposed on the applicant if the subject matter of the ruling request involves an analysis to be conducted by any third party.
The holder may request for a certified copy of the holder's ruling which is subject to a fee of RM 50.00.
6. Application for customs ruling
Application for customs ruling can be made to the Technical Divisions of customs office in the states or to the secretariat of Customs Ruling at the customs headquarters in putrajaya.
An application for a customs ruling must be made in a prescribed form and accompanied by a processing fee of RM 200.00. The application must contain a complete information or documents relevant to be transaction and the subject of the ruling request.
An applicant may withdraw his application at any time before a customs ruling is issued and any payment made relating to the application for the customs ruling shall be forfeited by the Director General.
7. Issuance of customs ruling
A customs ruling will be issued within a period of ninety days upon receipt of the application.
Where the subject matter of the application for a customs ruling requires an analysis to be conducted by any third party, an extended period is required and such ruling will be issued within sixty days from the receipt of the analysis report, and the anlysis fee has been paid.
A customs ruling issued will be in a prescribed form.
8. Valudity of customs ruling
A customs ruling is binding and valid for a period of three years form the date stated in the customs ruling.
9. Amendments, modification or revocation of customs ruling
The Customs ruling may be modified or revoked if_
It contains an error which needs to be corrected;
The customs ruling was based on an error of fact or law;
There is a change in law relating to customs; or
There is a change in the material fact or circumstances on which the ruling was based.
10. Renewal of customs ruling
An application for the renewal of a customs ruling can be made in a prescribed form not later than three months before the date of expiry of the customs ruling.
A renewed customs ruling shall be valid for a period of two years from the date of its original expiry, after which the applicant shall make a new application.
Forms relating to customs ruling
Schedule A - Application form for a customs ruling
Schedule B - Issucance of Customs ruling
Schedule C - Application form for renewal of a customs ruling
Conclusion
The members of the public can be contact the following officers for further information;
| Tn. Govinden A/L Mutosamy |
03-88822123 |
| Pn. Zaitom bt Hamid |
03-88822497 |
| Pn.Samsath Begum |
03-88822858 |
| Tn. Hashim bin Ahmad |
03-88822496 |
| Tn. Lim Peng Fui |
03-88822493 |
| Tn. Johari bin Alifiah |
03-88822465 |
| Pn. Halimatun Zaharah bt Zakaria |
03-88822616 |
| Pn. Che Faridah bt Daud |
03-88822610 |
| Pn. Choo Kim Foong |
03-88822637 |
TECHNICAL SERVICES DIVISION OFFICES IN MALAYSIA
| Selangor |
03-31693888 |
| W.P. Kuala Lumpur |
03-78840991 |
| Pulau Pinang |
04-2636370 |
| Johor |
07-2225666 |
| Perak |
05-5274322 |
| Pahang |
09-5163515 |
| Sabah |
088-231411 |
| Sarawak |
082-333461 |
| Negeri Sembilan |
06-6793700 |
| Melaka |
06-2312355 |
| Kedah |
04-7721212 |
| Perlis |
06-9761420 |
| Terengganu |
09-6221077 |
| Kelantan |
09-7439252 |
| W.P. Labuan |
087-412087 |
| P.C.K.P |
02-62221444 |
CUSTOMS ACT 1967
CUSTOMS (CUSTOMS RULING) REGULATIONS 2007
IN exercise of the powers conferred by section 142 of the Customs Act 1967 [Act 235], the minister makes the following regulations:
Citation and commencement
1. (1) These regulations may be cited as the Customs (Customs Ruling) Regulation 2007.
(2) These regulations come into operation on 5 APRIL 2007.
Application for Customs ruling
2. (1) An application for a customs ruling shall be made in Schedule A and accompanied by a processing fee of two hundred ringgit.
(2) The Director General may in writting, at any time, require the applicant to provide within a period of thirty days or any extension of time granted by the Director General, such additional documents or information as may be deened necessary by the Director General.
(3) Where any additional document or information required under subregulation (2) is not provided by the applicant within the period or any extension of time granted by the Director General, the application shall be deemed to have been withdrawn and shall not be further proceeded with.
(4) Without prejudice to subregulation (3), the applicant may make a fresh application for a customs ruling to the Director General and requirement under subregulation (1) shall be applicable.
Issuance of customs ruling
3. (1) Subject to subregulation (2) , the Director General shall issue a customs ruling within a period of ninety days after the receipt of -
(a) the duly completed Schedule A;
(b) any additional document or information as required by the Director General under subregulation 2(3); and
(c) the processing fee under subregulation 2(1).
(2) Where an analysis is required to be conducted pursuant to regulation 3, the Director General shall issue a customs ruling within a period of sixty days from -
(a) the receipt by the Director General of the analysis report; and
(b) the analysis fee has been paid by the applicant.
(3) A customs ruling issued under this regualtion shall be in Schedule B.
Analysis by any party determined by the Director General
4. Upon receipt of documents referred to in paragraphs 3(1)(a),(b) and (c), the Director General may, if he considers that an analysis is required to be conducted before a customs ruling is made, the Director General shall refer the matter to such person and body as may determine and any fee incurred for the purpose of the analysis shall be bome by the applicant.
Validity of cusotms ruling
5. (1) A customs ruling shall be valid for a period of three years from the date stated in the customs ruling.
(2) Notwithstanding subregulation (1), where the Director General amends, modifies or revokes a customs ruling under section 10C of the Act , such amended , modified or revoked customs ruling shall take effect from the date specified in the notice to amend , modify or revoke such customs ruling.
(3) For the purpose of section 10D of the Act, where the Director General declares by a notice that a customs ruling is null, void and of no effect, the declaration shall take effect from the date stated in the notice.
Confirmation of basis of customs ruling
6. (1) The Director General may in writting, require the holder of a customes ruling to confirm within a period of thirty days or any extension of time granted by the Director General -
(a) that the facts or information on the basis of which the customs ruling was made by the Director General remain unchanged; and
(b) that any condition imposed in the customs ruling has been complied with by the holder.
(2) Where the confirmation under subregulation (1) is not provided by the holder of the customs ruling within period or any extension of time granted by the Director General, Director General shall by notice in writting , withdraw the customs ruling and such withdrawal shall take effect from the date as specified in the notice.
Request for certified copy of customs ruling
8. The holder of a customs ruling may request from the Director General a certified copy of the holder's ruling and the certified copy shall be subject to a fee of fifty ringgit.
CUSTOM SCHEDULE A 
CUSTOM SCHEDULE A (2)
CUSTOM SCHEDULE A (3)
CUSTOM SCHEDULE B
CUSTOM SCHEDULE C
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