Temporary Import is a facility for the temporary importation of goods without payment of customs duty/tax with a security being given to the satisfaction of the Director General of Customs and with a view to subsequent re-exportation consistent with the provision of Section 97 Customs Act 1967. Temporary Import is stipulated with specific conditions set by the Royal Malaysian Customs Department (RMCD).
Frequently asked questions about Temporary Imports and ATA Carnet with DHL Express
The acceptable duration is 3 months from the date of import. However, any extension (up to 12 months) needs to be applied prior to the deadline.
You can use the Temporary Import facility to import items with DHL Express as long as you intend to re-export the goods and have the proper permits. This includes goods for:
- Investigation and product demonstrations
- Exhibitions and performances such as drama, music and circus
- Cultural events, sporting events, meetings, or conferences
- Evaluation and testing of products
- Repair and testing
The conditions for using the Temporary Import facility are as follows:
- Goods cannot be sold or exchanged.
- The same goods must be re-exported to the country of origin before expiration.
- License/permit must be submitted for goods subject to the Customs (Prohibition on Imports) Order 2017 / Customs (Prohibition on Exports) Order 2017.
- Goods cannot be rented, sold, transferred or destroyed without the permission of the Director of State Customs.
If you plan to import or export goods with DHL Express through a Temporary Import permit, the following procedure must be followed:
1. The importer or appointed representative must submit the application form in writing to the Office of the Director of State Customs where the goods will be imported together with supporting documents such as:
- Invoice
- Packing list
- Bill of Lading/Airway Bill
- Authentication Certificate by the end user
- For international-level exhibitions, a letter of approval from the Ministry of International Trade and Industry (MITI), an exhibition schedule and a confirmation letter from the organizer must be attached.
- License/ permit for goods subject to the Customs (Prohibition on Imports) Order 2017/ Customs (Prohibition on Exports) Order 2017
2. Physical inspection will be done by Customs for verification of goods. To learn more about Temporary Imports to Malaysia, check out our guide with step-by-step procedures.
The acceptable duration is 3 months from the date of import. However, any extension (up to 12 months) needs to be applied prior to the deadline.
If any disposal or sale is done in the country, consent must be applied through RMCD.
In the event the items are not returned back within the approved period, the supposed duties and taxes must be paid at the importing station.
For items to be temporarily imported into Malaysia with DHL Express, the permit process must be initiated prior to importation. Failure to obtain the proper approval for temporary importation before doing so will risk importers having to pay the applicable duties and taxes.
The required documents for Temporary Import are:
- Bank Guarantee Letter
- Temporary Import Approval from Customs
- Commercial Invoice
- Air Waybill
Temporary export is a facility provided to an eligible exporter to export goods for repair, propaganda, research, and demonstration purposes and will re-import by claiming import duty/sales tax exemption under the Customs Duty Order ( Exemptions) 2017 and the Sales Tax (Persons Exempt From Payment of Tax) Order 2018 with certain conditions.
Exporters who wish to export goods for repair will get an exemption under item 37 of the Customs Duty (Exemption) Order 2017 and item 36 of the Sales Tax (Persons Exempt From Payment of Tax) Order 2018. Exporters who carry out propaganda, research and demonstration activities abroad will be exempted under item 39 of the Customs Duty (Exemption) Order 2017.
Exporters who have imported goods, paid applicable duties/taxes, and have temporarily exported the goods with the written approval of the Director General of Customs can then re-import the same goods under item 83 of the Customs Duties (Exemption) Order 2017 and item 37 of the Sales Tax (Persons Who Exempt From Payment Of Tax) 2018.
To ensure the Temporary Export exemption claim is approved, the applicant must submit a written application along with supporting documents to the Director of State Customs in the district where the goods will be exported. The Director of State Customs will then review the application on behalf of the Director General of Customs.
The supporting documents required are:
- Agent Appointment Letter
- Goods Invoice
- Pictures/ Catalogs
- Complete item description (Item Name/Model/Brand and measurements, etc.)
- Other related documents:
- - Propaganda/Demonstration (Letter from the organizer & Schedule of propaganda/demonstration)
- - Research (Confirmation letter from research body/research institution abroad)
- - Repair (Confirmation from the repair party in the form of a repair report during re-import)
If a physical examination is not performed and the goods continue to be exported, the Temporary Export will be converted to normal export and will not be eligible to claim any exemption.
Customs will not entertain any application if there is a claim from the company at a later date.
ATA Carnet is an internationally recognized customs document that allows a shipment to move from one country to another tax and duty free. These shipments must return back to its country of origin within 1 year of traveling. Items shipped may be commercial samples, professional equipment for movies and events, or goods for fairs and exhibitions.
Items that are allowed include:
- Commercial Sample
- Professional Equipment (Trading Equipment)
- Items for exhibition use
The following goods cannot be shipped using ATA Carnets:
- Items that can be damaged or disposable
- Goods that have been sold or offered for sale
- Gems
- Goods for the purpose of reprocessing or repair
- Vehicles
- Postal traffic
Here are the key terms for using ATA Carnets:
- Goods cannot be sold or exchanged
- The same goods must be re-exported to the country of origin before expiration
- Licenses/permits must be submitted for goods subject to the Customs (Prohibition on Imports) Order 2017 / Customs (Prohibition on Exports) Order 2017
Temporary Import and Export is applicable from one country to one country. Whereas for ATA Carnet, the goods may be traveling from various countries, entering and exiting during the duration of the Carnet. Some examples would include the logistical needs of a Formula One season, a global concert tour, or a documentary filmed across continents.
Temporary importation/export using ATA Carnet documents will be processed at the Malaysian exit/entry point. If the goods are taken out through a different exit/entry point, the importer must first inform the original station and vice versa.
The Carnet will be traveling together with the shipment. Upon entering a country, the customs officer will stamp on the counterfoil and remove a voucher from the set. The same process will need to be followed for goods exiting the country.
The shipment will require a physical inspection by customs.
Once the inspection is done, the ATA Carnet counterfoil and remaining voucher (certificate sets) will be attached back to the shipment.
The temporary import period using the allowed ATA Carnet document is limited to 3 months from the date it is imported. Importers and exporters using DHL Express for their shipments must be aware of this time limit.
The application for ATA Carnet must be submitted to the Director of State Customs before the original approval period expires. Learn more about ATA Carnet in our in-depth guide.
Yes, it is different in every Gateway.
Applications for ATA Carnet documents for export purposes can be made through the Malaysian International Chamber of Commerce and Industry (MICCI) at the following address:
Executive director
International Chamber of Commerce and Industry
C-8-8, Level 8, Block C, Plaza Mont Kiara
2 Jalan 1/70C, Mont Kiara
50480 Kuala Lumpur
Tel: (03) 6201-7708
Fax: (03) 6201-770
Website: www.micci.com
Email: ramli@micci.com/adilah@micci.com
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