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Free zone, free commercial zone & free industrial zone


Free zone, free commercial zone & free industrial zone


According to the Free Zone Act 1990, “Free Zone” means any part of Malaysia declared to a Free Commercial Zone or a Free Industrial Zone.

A Free Commercial Zone is a Free Zone is designated area to perform commercial activities that include trading (excluding retail trade), breaking bulk, grading, repacking, relabeling and transit.

A Free Industrial Zone is a Free Zone that is a gazette area meant for manufacturing activities.

Payment of duties and taxes for goods brought into or placed in the Free Zones are not required. However, a declaration of entrance and exit must be performed by the clearance agents.

The documents required are as follows:

  • Complete Set of Invoice
  • Waybill Number
  • Any related exemption if applicable
Movement Declaration Form Remarks
Overseas Import into FZ K8  
Domestic FZ to FZ K8 Declaration is not done by DHL Express Malaysia
PCA to FZ K2  
FZ to PCA K1  
FZ to Bonded Warehouse K8  
FZ to LMW K1  
LMW to FZ K2  
FZ to Overseas K2  

It is the responsibility of the companies that are situated in the Free Zones to have a document control process with regards to shipment movement. DHL Express will only provide the copy of the Invoice, Waybill and the Declaration Form to the companies during shipment delivery.