K8 Form in Malaysia: What It Is and How to Get One

In Malaysia, the term “K8 form” can refer to two different documents: one issued by JPJ, used after a PUSPAKOM inspection when changing an engine, chassis, or other vehicle particulars; and another known as Customs K8 (Borang Kastam K8), issued by the Royal Malaysian Customs Department (RMCD).

This article focuses on the latter, which is a specific shipping document required by RMCD to manage the movement of shipments in Malaysia, particularly for transit-related scenarios.

Aside from K8, Malaysia has several customs declaration forms, including K1, K2, K3, and K9. Each of these forms has its own unique purpose in the customs process.

What is a K8 Form

The K8 form is a customs declaration used when goods are moved under customs supervision.

This includes:

1. Transit shipments passing through Malaysia
2. Transhipment between transport modes
3. Movement between bonded areas such as Free Trade Zones and licensed warehouses

It is a key document for businesses involved in international shipping and freight operations, where goods are not released into the Principal Customs Area (PCA) but continue moving under customs control.

Here’s what a K8 form looks like:

K8 vs K3: which form for which movement?

K3 and K8 both involve moving goods, but they serve different duty positions:

• K3 applies when goods are duty-paid and being moved domestically within Malaysia — typically by air or sea between Peninsular Malaysia and Sabah, Sarawak, or Labuan. No new duty is owed because it was already settled.
• K8 applies when goods are still in-bond (duty not yet paid) and are in transit through Malaysia, being transhipped between transport modes, or moving between bonded areas like FTZs and customs warehouses.

The simplest test: if duty has been paid and you are moving the goods around Malaysia, use K3. If duty has not been paid and the goods remain under customs supervision, use K8.

Transit of Goods Through Principal Customs Area (PCA)

The K8 Form is required when declaring goods that are simply passing through Malaysia without entering the PCA for consumption. PCA refer to all areas of Malaysia except for Free Trade Zones (FTZ), Labuan, Langkawi, Tioman, and Pangkor. 

The owner or their agents must complete and submit the K8 Form to the customs office if they wish to transport goods in transit. This form is applicable in the following situations:

• Goods moving from one country to another without entering the PCA. 
• Goods transported by land from Free Trade Zones (FTZ) or other non-PCA areas to locations outside the PCA.

Examples of Transit Scenarios:

• Goods shipped from Singapore to Thailand.
• Goods moving from an FTZ to another country, or vice versa.
• Goods transported by land from one Free Trade Zone to another.
• Goods going from an FTZ to a licensed storage area, or vice versa.

Removal of Goods in Transit from Customs Control

K8 form is also used when the owner or their agent wants to take out some or all dutiable goods that are in transit from customs control. This allows exporters to send part of their shipment while keeping the remainder under customs supervision. To initiate this, the owner or their agent must submit the K8 form to the customs office at the station of departure.

This option for partial shipments applies specifically to goods in transit that are transported using multiple containers or trucks and is only valid within Malaysia.

It does not cover shipments coming directly from other countries into or through Malaysia.

Typically, these movements occur from customs ports, customs airports, free zones, and bonded areas to other locations for export by sea freight or air freight.

Conditions for Using Partial Shipments:

• Non-critical Goods Only: Partial shipments in transit can only involve non-critical goods. Critical goods cannot be transferred using this facility.
• Transport Modes: Goods must be moved by rail (train) or road (licensed carriers).
• Container Requirements: For road transport, an ISO container or licensed carrier is needed. For rail transport, the ISO container must be placed on a railway carriage.

Example of Transfer:

Transferring parts of the shipment from a customs airport to an inland clearance depot.

Transhipment of Goods by Sea or Air

K8 form is used to declare goods that are being transferred from one mode of transport to another during the transhipment process. This means that the goods are on their way to their final destination but need to switch transport methods.

When transshipping goods, the person in charge of the ship or aircraft, or their designated agents must complete and submit the K8 form to the Customs officer at the relevant location—such as a port or airport—where the goods are being unloaded or will be stored.

Examples of transhipment:

• Goods arrive by ship or aeroplane and are stored in a customs-approved warehouse.
• Goods moving from a customs warehouse onto a ship or aeroplane for export.

When is a K8 Form Required

The K8 form is required at the time of removal or loading of goods for export and must be submitted to the customs office that oversees the goods at the point they are removed.

The customs officer is responsible for reviewing your declaration and approving the removal of the goods from customs control before they can be transported to their final destination.

Examples:

• If goods arrive at an airport and will be stored in a warehouse, submit the K8 declaration form to the customs officer at the customs airport of arrival.
• If goods are already in a warehouse and you want to move them to an inland clearance depot, submit the K8 declaration form to the customs officer in charge of that warehouse.

Who submits the K8 and does DHL Express handle it?

The K8 must be filed electronically through Malaysia's customs declaration portal by a customs agent registered with RMCD. You cannot file a K8 yourself as an individual importer or exporter.

In practice, K8 declarations are handled by:

1. Sea and air freight forwarders. For transit and transhipment movements (e.g., Singapore → Thailand via Port Klang, Westport → Northport)
2. Bonded warehouse operators and their agents. For movements between bonded areas
3. LMW licensees through their appointed customs agent. For inter-zone movements

DHL Express Malaysia handles K1 (import) and K2 (export) declarations for the express shipments it carries.

K8 transit, transhipment, and bonded-area scenarios typically involve sea or air freight rather than express courier, and are handled by specialised freight forwarders. If your shipment requires a K8, contact us early and we can advise on the right combination of services or connect you with a logistics partner within the DHL Group.

Worked example: K8 followed by K1

A container is discharged at Pasir Gudang Port and needs to reach Port Klang for final clearance:

1. K8 is filed first by the freight agent. The container moves by rail from Pasir Gudang to Port Klang without paying duty at Pasir Gudang — the goods are not entering the Principal Customs Area yet.
2. On arrival at Port Klang, the importer's agent files a K1 declaration. Duty and SST are assessed and paid here, and the goods are released into the PCA for delivery.

The K8 is the "movement under customs supervision" step; the K1 is the "duty point" step. Most cross-port and FTZ-to-PCA movements follow this two-form sequence.

How to Prepare a K8 Form

To submit a K8 form, you must work with a registered Customs agent who is authorised to make declarations through the Customs declaration portal.

You will need to include the necessary information and documents:

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 authorisation.
4. Any additional documentation that the Customs officer may request.

The eSeal step for bonded-area movement

For inter-port and inter-zone bonded transhipment, an additional physical step applies after the K8 is filed electronically:

1. An RMCD-issued RFID eSeal tag is attached to the container by your agent.
2. The container is sealed in the presence of an RMCD officer at the departure point.
3. The container passes through checkpoints sealed; the seal is broken only at the final checkpoint or destination, again under customs supervision.

This step applies to bonded-to-bonded and cross-port transhipment scenarios. It does not apply to every K8 filing. Your freight forwarder arranges the eSeal tag and on-site sealing as part of the K8 filing process.

Note: verify this procedural description with DHL Malaysia's customs operations team before publishing.

Customs Declarations Made Easy with DHL Express

As an international shipping company, we take the hassle out of customs declarations. Once you book your shipment, our team will handle all the necessary forms so you can focus on growing your business.

Please note that while we provide customs services for international shipments, such as those from a domestic Free Trade Zone (FTZ) to international destinations or from international FTZs to non-FTZ locations in Malaysia, we do not offer declaration and pickup services for domestic bonded arrangements between FTZs.

Frequently Asked Questions