The importer or an authorized customs agent must make a customs declaration for imported goods through Malaysia’s electronic declaration system: https://www.dagangnet.com/trade-facilitation/edeclare/, and submit the relevant supporting documents for customs verification and confirmation, including:

When making the declaration, the importer must submit a complete set of relevant documents for customs inspection and confirmation, including:

• Import license (if the goods are subject to management requirements)
• Sea or air waybill
• Commercial invoice
• Packing list
• Certificate of origin (C/O - if claiming preferential tariffs, except where the C/O has been automatically transmitted from the exporting country to Malaysian Customs)
• Other documents as specifically required by Malaysian Customs, if any.

The Customs authority has the right to request physical inspection of any shipment whenever it deems necessary to ensure that the goods fully comply with import regulations.

After completion of the declaration procedures, full payment of taxes and fees, and satisfaction of inspection and supervision requirements of the Royal Malaysian Customs Department (Jabatan Kastam Diraja Malaysia - JKDM), the shipment will be cleared and permitted to circulate in Malaysia.

The importer is required to retain all documents and records related to the shipment for at least 7 years, unless otherwise required by the competent authority.

Source: Center for WTO and International Trade - VCCI

• Import procedures and processes for goods imported into Malaysia
• Determine the import conditions applicable to goods imported into Malaysia
• Classification of goods imported into Malaysia
• Determination of taxes and fees on imports into Malaysia