K3 Form in Malaysia: What It Is and How to Use It

The K3 Form, or Borang Kastam K3, is a shipping document used in Malaysia for transporting goods with customs duties or taxes already paid. It is required by the Royal Malaysian Customs Department (RMCD) for shipments by air or sea between Peninsular Malaysia, Labuan, Sabah, and Sarawak.

In Malaysia, various customs declaration forms exist, including K1, K2, K8, and K9, each serving a specific purpose in the customs process to ensure goods are properly declared and cleared according to regulations.

In this article, we will cover everything you need to know about K3 Form, explaining what they are, when they're needed, and how to prepare them.

What is the K3 Form (Borang Kastam K3)

In Malaysia, the term, K3 form can refer to two different documents:

• JPJ K3 Form: Issued by the Jabatan Pengangkutan Jalan for the voluntary transfer of motor vehicle ownership.
• Borang Kastam K3: Issued by the Royal Malaysian Customs Department (RMCD) for the movement of duty-paid goods between Peninsular Malaysia, Sabah, Sarawak, and Labuan.

This article focuses on the Customs K3 form (Borang Kastam K3).

The K3 form is a permit required by RMCD to move goods within Malaysia’s different customs territories. It applies when transporting duty-paid goods between Peninsular Malaysia, Sabah, Sarawak, and Labuan.

This is an essential document for businesses managing inter-state shipments across these regions. The requirement applies to all modes of transport, including air and sea.

As these movements are considered domestic, no additional import duties or taxes are charged. The K3 form serves to declare and track the movement of goods, not to assess taxes.

Here’s what a K3 form looks like:

When is the K3 Form Required

The K3 form must be submitted to a customs officer at the receiving location before the goods can be transported.

The customs officer will use it to check the details, ensure compliance, and approve the goods for transport.

Common K3 shipping scenarios

The K3 applies whenever duty-paid goods cross between any of Malaysia's four customs territories including, Peninsular Malaysia, Sabah, Sarawak, and Labuan.

A few concrete examples:

• A retailer in Kuala Lumpur shipping stock by sea from Port Klang to a customer in Kota Kinabalu.
• An SME in Johor sending product by air to a distributor in Kuching.
• A business moving goods from Peninsular Malaysia into Labuan (a federal duty-free territory) or pulling stock back out.
• Returning unsold inventory from Sabah or Sarawak to a warehouse in Selangor.

No additional import duty or SST is charged on these movements, as the goods have already been cleared when they first entered Malaysia. The K3 declaration is required at this stage as a record of movement for RMCD.

At the receiving port, the customs officer verifies the K3 declaration against the shipment. Once approved, a stamped or system-generated confirmation (sometimes called the "K3 chit") is issued, confirming the goods have been cleared for onward delivery. Your forwarder will normally pass this to you or hold it on file as part of the shipment record.

How to Prepare the K3 Form

You cannot submit the K3 form directly to RMCD yourself.

Declarations are filed through the Royal Malaysian Customs declaration portal, and only licensed customs agents, such as DHL Express, are authorised to submit them on your behalf.

Hence, the PDF file of the K3 (Borang Kastam K3) below is only for reference. The actual submission goes through your agent.

Here are the necessary information and documents required from you for submission:

1. A commercial invoice that details the goods being shipped.
2. Proof of payment confirming that any applicable duties or taxes have been paid.
3. A permit or approval from the relevant agency if the goods being transported require such authorization.
4. Any additional documentation that the Customs officer may request.

Customs Declarations with DHL Express 

When shipping with DHL Express, there's no need for you to prepare your own K3 form. Our customs team will take care of the customs declarations for you. 

Thus, it's important to provide accurate information during booking, as they will be used to prepare your customs declarations forms.     

In cases where we need clarification or more information, our customs officers will reach out, usually via email.

Frequently Asked Questions