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Everything About Temporary Import Malaysia

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Temporary importation provides a hassle-free solution for bringing goods into a country for a limited period without the burden of paying import duties and taxes. Whether you're seeking to showcase a robot sample at an exhibition or transport high-tech equipment for professional use, this process allows you to temporarily import your items without incurring unnecessary costs.

Temporary Import

Temporary import refers to the facility to import goods temporarily from a country into Malaysia without the payment of import duty and sales tax. A security deposit needs to be paid instead and once the permit has expired, the goods must be exported back to where they came from. This can result in significant savings and a convenient solution for various purposes, especially for repair and return (R&R).

The goods imported cannot be leased, sold, transferred ownership or disposed of without the permission of the State Director of Customs. Only imported goods that fall under these categories are allowed under this facilitation:-

  • Repair

  • Exhibitions

  • Demonstration

  • Sporting events

  • Evaluation or testing

  • Musical performances

  • Investigation or Research

Duration

There are 2 options for the duration of the importation:

  • Temporary import permits are valid for 3 months, or as approved by the relevant authorities.
  • If you require an extension (up to 12 months), you must apply before the deadline for re-exportation.

Procedure

To begin the temporary import procedure, follow these steps:

Step 1: Submit the application

Fill out and submit an application form in writing to the Office of the State Customs Director where the goods will be imported.

In addition to the application form, you will need to prepare the following documents:

  • Commercial Invoices

  • Packing Lists

  • Bill of Lading/Air Waybill

  • Certificate of Validation by the end user

  • Sanction letters (if relevant)

  • Permits or licenses (if needed)

Step 2: Wait for the Approval

The Director will review your application and determine if any additional requirements or restrictions apply. Once your application is approved, you can proceed with the temporary import process which is the same as normal importation.

Step 3: Inspection

Physical inspection will be done by Customs for verification of goods.

Step 4: Pay the deposit

Once the goods have arrived at Customs, you are required to pay the security deposit before the goods are released from customs control.

The deposit amount is equal to the total amount of duties and taxes payable on the imported goods. It can be in the form of a Bank Guarantee, Bank Drafts, Letters of Guarantee, or General Bonds depending on who the importer is.

The importer

Form of security deposit

  1. Government Departments

  2. Statutory Bodies

  3. Sports Organizations 

  4. Charitable Bodies


  • Letters of Guarantee

  • General Bonds



Embassy

Letter of Guarantee

Private parties 

  • Bank Guarantee 

  • Bank Draft

Foreign Film Companies to film for the purpose of publicity for Malaysia abroad

Letter of Guarantee on the condition of obtaining approval to film from the Malaysian Ministry of Information in advance or support from Foreign Embassies concerned

Refund

The deposit will be refunded when the goods are returned to their place of origin within the specified duration. A copy of Customs Form No.2 must be submitted as proof that the export has been made.​​

If the goods are not exported by the stipulated date, customs duties and taxes will be deducted from the deposit based on the most updated customs import rate.

Frequently Asked Questions

If the goods are not re-exported within the approved period for any reason, the duty and tax must be cleared immediately at a nearby Customs Office.

If the goods are to be sold instead of re-exported, consent must be applied through the Royal Malaysian Customs Department (RMCD). 

Then, the supposed duty and tax obligations must be cleared first before proceeding with the sale.

Temporary Import:

Used for goods moving between two specific countries.

Suitable for short-term international movements.

ATA Carnet:

Allows goods to travel among multiple countries.

Goods can enter and exit various countries during the Carnet's validity.

Ideal for scenarios like Formula One Race Seasons, Concert Tours, and Documentary Filming.