Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Kastam (Pindaan) 2020.
(2)
Peraturan-Peraturan ini mula berkuat kuasa pada 1 September 2020.
Pindaan peraturan 56
/akn/my/act/pua/2020/244
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Quick answer
PERATURAN-PERATURAN KASTAM (PINDAAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 244 2020, currently marked in force and first recorded in 2020.
Opening note
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Kastam (Pindaan) 2020.
Peraturan-Peraturan ini mula berkuat kuasa pada 1 September 2020.
Pindaan peraturan 56
Peraturan-Peraturan Kastam 2019 [P.U. (A) 397/2019], yang disebut
dalam nota bahu, dengan memasukkan selepas perkataan “dengan”
perkataan “bayaran balik dan”; dan
dengan menggantikan perkataan “berhubungan dengan pulang balik di bawah seksyen 93 dan 99 Akta” dengan perkataan “berhubungan dengan bayaran balik dan pulang balik di bawah seksyen 16, 93
dan 99 Akta”.
Pindaan Jadual Kedua
“Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dalam peraturan 56—
Jadual Kedua kepada Peraturan-Peraturan ibu dipinda, berhubung dengan
Bahagian I, berkenaan dengan Negeri Sembilan, dalam butiran Mukim Jimah Daerah
Port Dickson—
(a)
dalam ruang (2) dan (3), dengan menomborkan semula butir-butir sedia ada sebagai butir-butir (a); dan
P.U. (A) 244 3
(b)
dengan memasukkan selepas butir-butir (a) yang dinomborkan semula butir-butir yang berikut:
Pindaan Jadual Ketiga 4.
Jadual Ketiga kepada Peraturan-Peraturan ibu dipinda—
(a)
dengan menggantikan Borang Kastam No. 7 dengan borang yang berikut:
(2)
Perihal barang
(3)
Tempat pendaratan yang sah
Arang Batu
Jeti Jimah East Power Sdn Bhd bagi loji janakuasa 2 x 1000 MV berasaskan arang batu yang terletak di—
Garisan lintang:
Garisan bujur:
2˚34’38.74100”U hingga 2˚34’36.27756”U
101˚43’20.95244”T hingga 101˚43’34.33493”T
“
”.
P.U. (A) 244 4
KASTAM NO.7
CUSTOMS NO. 7
CUSTOMS DECLARATION
1. This form shall be completed by every arriving travellers or other person who in his possession either on his person, in any baggage or in any vehicle—
dutiable and prohibited goods; and
cash, bearer negotiable instrument or both exceeding USD10,000
equivalent.
2. Please read the Important Notice below before completing this form.
Declaration for a person below 12 years old may be made by his guardian.
The completed form must be submitted to a Customs officer on duty.
3. You are NOT allowed to bring into or out of Malaysia, Ringgit Malaysia exceeding USD10,000 equivalent unless with written approval of Bank
Negara Malaysia (Central Bank of Malaysia) (“BNM”). Any amount in excess of the above limit shall be deemed as prohibited goods.
Please tick √ the appropriate box.
PART 1: PERSONAL DETAILS
Full Name
(as in passport/
identification card)
Passport no./
Identification Card No.
Nationality
Date of Birth
Occupation
PART 2: TRAVEL DETAILS
Flight/Ship (Voyage)/Vehicle No.
Last Place of
Embarkation
Next
Destination
Address in Malaysia
Length of Stay from to
Purpose of Visit
Holiday
Business/
Official Affairs
Other: ____________________________
Medical
Education
_______________________________
PART 3: DECLARATION
Arrival
Departure
Are you carrying the following goods?
1. Liquors and alcoholic beverages
2. Tobacco and tobacco products including cigarettes
3. Plant or plant products, traditional herbs, fruits, vegetables and seed
4. All animals (live or dead)
5. Animals product (fresh or frozen)
6. Goods under CITES
7. All type of medicine
8. Soil or article with soil attached
9. Goods under Strategic Trade Act 2010
10. Dutiable goods/Others:
Note:
All absolute prohibited goods shall be seized and forfeited
Convention on International Trade in Endangered Species of Wild Fauna and
Flora (CITES)
PART 4:
DECLARATION OF CASH, BEARER NEGOTIABLE
INSTRUMENT OR BOTH
1. Do you have in your possession any cash, BNI or both exceeding
USD10,000 equivalent?
Yes (Please list down in the table below).
CURRENCIES or CASH or BNI
AMOUNT
TOTAL:
Note: “BNI” includes cheque, bill of exchange, promissory note, traveller's cheque, bearer bond, money order or postal order.
2. Do you have in your possession Ringgit Malaysia exceeding
USD10,000 equivalent?
Yes (Please furnish the approval of BNM).
3. Person from whom cash or BNI is received.
Name
Address
4. Intended recipient of cash or BNI
Name
Address
IMPORTANT NOTICE
Under Malaysian Law:
1. Under Malaysian law, every person arriving in or leaving Malaysia must declare all dutiable or prohibited goods, and cash and/or BNI exceeding USD10,000 equivalent in his possession either on his person, in any baggage or in any vehicle to a Customs officer. Failure to make a declaration is an offence.
2. A Customs officer may conduct examination of any person, baggage or vehicle.
3. Goods exempted from payment of customs duty per person:
Wine, spirit, beer or malt liquor not exceeding 1 liter in all;
Tobacco not exceeding 225 grams (equivalent to 200 stick of cigarettes);
Wearing apparels not exceeding 3 pieces and footwear not exceeding one pair;
Food preparation to a total value not exceeding RM150.00;
Portable electrically or battery-operated appliance for personal care and hygiene not exceeding 1 unit each; and
All goods other than the above, excluding tyres and tubes, to a total value not exceeding RM500.00 for land & sea border and RM
1,000.00 for air border.
4. Exemption of duties is subject to the conditions stated under the prevailing exemption order.
Part 5: SIGNATURE
I have read the Important Notice and certify that the information given is true, correct and complete. I understand that the failure to make a declaration or false declaration is an offence.
Signature
Date & Time
PART 6: FOR OFFICIAL USE
Registration Number
Officer’s Name &
Signature
Date & Time
YES
”;
NO
“
P.U. (A) 244 5
(b)
dalam Borang Kastam No. 12, dalam teks bahasa Inggeris, dalam ruang
“UNTUK KEGUNAAN RASMI”—
(i)
dengan menggantikan perkataan “dalam butiran 13” dengan perkataan “dalam butiran 9”;
(ii)
dengan memasukkan noktah selepas perkataan “sebelah”;
(iii)
dengan memotong perkataan “dan dalam butiran 10”;
(iv)
dengan menggantikan perkataan “in paragraph 13” dengan perkataan “in item 9”;
(v)
dengan memasukkan noktah selepas perkataan “overleaf”; dan
(vi)
dengan memotong perkataan “and in paragraph 10”;
(c)
dalam Borang JKDM No. 2, dalam ruang “Pulang balik/Drawback”, dalam butiran (a), dengan memasukkan di dalam ruang di bawah ruang
“Seksyen 93/Section 93” perkataan “Seksyen 16/Section 16”; dan
(d)
dengan menggantikan Borang JKDM No. 4 dengan borang yang berikut:
P.U. (A) 244 6
JABATAN KASTAM DIRAJA MALAYSIA
PERMOHONAN UNTUK SEMAKAN SEMULA
APPLICATION FOR REVIEW
JKDM NO. 4
A. KATEGORI PERMOHONAN
CATEGORIES OF APPLICATION
(a)
Akta Kastam 1967
Customs Act 1967
(d)
Akta Cukai Perkhidmatan 2018
Service Tax Act 2018
(b)
Akta Eksais 1976
Excise Act 1976
(e)
Akta Levi Pelepasan 2019
Departure Levy Act 2019
(c)
Akta Cukai Jualan 2018
Sales Tax Act 2018
B. BUTIRAN PEMOHON
DETAILS OF APPLICANT
UNTUK KEGUNAAN RASMI
FOR OFFICIAL USE
1. Nama
Name
No. Rujukan
Reference No.
2. Alamat
Address
Poskod Negeri
Postcode State
Tarikh Terima Masa Terima
Date Received Time Received
-
-
4. Telefon
Telephone
5. Faks
Fax
6. E-mel
3. Nama Syarikat/Perniagaan
Name of Company/Business
7. No. Pendaftaran Syarikat/Perniagaan/No. KP/Passport
Company/Business Registration No./NRIC/Passport No.
C. BUTIRAN WAKIL (JIKA BERKENAAN)
DETAILS OF REPRESENTATIVE (IF APPLICABLE)
8. Nama dan Alamat Wakil (jika berkenaan)
Representative’s Name and Address (if applicable)
9. Telefon
Telephone
10. Faks
Fax
11. E-mel
D. BUTIRAN KEPUTUSAN UNTUK SEMAKAN SEMULA
DETAILS OF DECISION FOR REVIEW
12. No. Rujukan Keputusan JKDM
RMCD Decision Reference No
13. Tarikh Keputusan diberitahu
Date of Decision Been Notified
-
-
14. Alasan Semakan Semula
Grounds of Review
E. PERAKUAN
DECLARATION
15. Saya dengan ini mengakui dan mengesahkan bahawa:
I hereby affirm and declare that:
(i)
Tiada permohonan ke atas perkara yang sama dibuat sama ada ke Tribunal atau mahkamah;
No application on the same matter was made either to the Tribunal or court;
(ii)
Semua maklumat yang dinyatakan dalam permohonan ini adalah benar dan betul dalam pengetahuan saya dan saya kompeten untuk membuat permohonan ini dan menentusahkannya.
All information stated in this application are correct and complete to the best of my knowledge and I am competent to make the application and to verify it.
-------------------------------------------------------------------------
Tandatangan Pemohon atau Wakil Yang Diberi Kuasa
Signature of Applicant or Authorized Representative
16. Nama Pemohon atau Wakil Yang Diberi Kuasa
Name of Applicant or Authorized Representative
17. No. KP/ Passport
NRIC / Passport No.
18. Jawatan
Designation
19. Tarikh
Date
-
-
“
P.U. (A) 244 7
Attachment
Nota:
Notes:
1.
Permohonan hendaklah dikemukakan kepada Ketua Pengarah dalam tempoh tiga puluh hari dari tarikh keputusan diberitahu.
The Application shall be submitted to the Director General within thirty days from the date of the decision been notified.
2.
Bahagian A.
Part A
Sila tandakan (x) dalam petak yang berkenaan.
Please mark (x) in the relevant box.
3.
Satu Borang Permohonan adalah untuk satu keputusan sahaja. Jika dalam satu keputusan itu melibatkan Akta yang berlainan sila tanda (x) pada Akta yang berkaitan.
One Application Form is for one decision only. If in a decision involves different Acts, please mark (x) on the relevant Acts.
4.
Nombor Rujukan JKDM di butiran 12 merujuk kepada nombor rujukan surat keputusan JKDM ke atas perkara yang disemak semula.
The RMCD Reference Number in item 12 refers to the reference number of the RMCD decision letter on the matter under review.
5.
Butiran 14 hendaklah menjelaskan dengan lengkap alasan untuk semakan semula.
Item 14 shall fully explain the grounds for review.
6.
Semua maklumat yang dikehendaki hendaklah diisi dengan lengkap dan jelas. Sekiranya ruang di butiran 14 tidak mencukupi, maklumat tersebut hendaklah diberi di dalam lampiran yang berasingan dan ditandatangani oleh pemohon atau wakil.
All information required must be completely and clearly filled. If the space in item 14 is insufficient, such information shall be provided in a separate appendix and signed by the applicant or representative.
7.
Setiap permohonan hendaklah disertakan dengan apa-apa dokumen atau ilustrasi (jika berkaitan) serta maklumat lain bagi menyokong permohonan semakan semula.
Each application shall be accompanied with any document or illustration (if applicable) and other information to support the application for review.
8.
Permohonan yang tidak lengkap tidak akan diproses sehingga maklumat mencukupi dikemukakan.
Incomplete applications will not be processed until the complete information is submitted.
9.
Permohonan tidak akan diproses jika rayuan ke atas perkara yang sama telah difailkan di Tribunal atau Mahkamah
The application will not be processed if an appeal on the same matter has been filed in a Tribunal or Court.
Dibuat 24 Ogos 2020
[MOF.TAX(S)700-2/1/16 JLD. 5; PN(PU2)338/LV]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
”.
P.U. (A) 244 8
CUSTOMS ACT 1967
CUSTOMS (AMENDMENT) REGULATIONS 2020
IN exercise of the powers conferred by section 142 of the Customs Act 2014 [Act 235], the Minister makes the following regulations:
Citation and commencement 1.
(1)
These regulations may be cited as the Customs (Amendment)
Regulations 2020.
(2)
These Regulations come into operation on 1 September 2020.
Amendment of regulation 56 2.
The Customs Regulations 2019 [P.U. (A) 397/2019], which is referred to as the
“principal Regulations” in these Regulations, is amended in regulation 56—
(a)
in the shoulder note, by inserting after the words “relating to” the words
“refund and,”; and
(b)
by substituting for the words “relating to drawback under sections 93 and 99 of the Act” the words “relating to refund and drawback under sections 16, 93 and 99 of the Act”.
Amendment of Second Schedule 3.
The Second Schedule to the principal Regulations is amended, in relation to Part I, in respect of Negeri Sembilan, in the item Mukim of Jimah District of Port Dickson—
(a)
in columns (2) and (3), by renumbering the existing paragraph as paragraph (a); and
(b)
by inserting after the renumbered paragraph (a) the following paragraph:
P.U. (A) 244 9
(2)
Description of goods
(3)
Legal landing place
Coal
The Jetty of Jimah East Power Sdn Bhd power plant 2 x 1000 MV coal fired located at—
Latitude:
Longitude:
2˚34’38.74100”N to 2˚34’36.27756”N
101˚43’20.95244”E to 101˚43’34.33493”E
Amendment of Third Schedule 4.
The Third Schedule to the principal Regulations is amended—
(a)
by substituting for Form Customs No. 7 the following form:
“
”.
P.U. (A) 244 10
KASTAM NO.7
CUSTOMS NO. 7
CUSTOMS DECLARATION
1. This form shall be completed by every arriving travellers or other person who in his possession either on his person, in any baggage or in any vehicle—
dutiable and prohibited goods; and
cash, bearer negotiable instrument or both exceeding USD10,000
equivalent.
2. Please read the Important Notice below before completing this form.
Declaration for a person below 12 years old may be made by his guardian.
The completed form must be submitted to a Customs officer on duty.
3. You are NOT allowed to bring into or out of Malaysia, Ringgit Malaysia exceeding USD10,000 equivalent unless with written approval of Bank
Negara Malaysia (Central Bank of Malaysia) (“BNM”). Any amount in excess of the above limit shall be deemed as prohibited goods.
Please tick √ the appropriate box.
PART 1: PERSONAL DETAILS
Full Name
(as in passport/
identification card)
Passport no./
Identification Card No.
Nationality
Date of Birth
Occupation
PART 2: TRAVEL DETAILS
Flight/Ship (Voyage)/Vehicle No.
Last Place of
Embarkation
Next
Destination
Address in Malaysia
Length of Stay from to
Purpose of Visit
Holiday
Business/
Official Affairs
Other: ____________________________
Medical
Education
_______________________________
PART 3: DECLARATION
Arrival
Departure
Are you carrying the following goods?
1. Liquors and alcoholic beverages
2. Tobacco and tobacco products including cigarettes
3. Plant or plant products, traditional herbs, fruits, vegetables and seed
4. All animals (live or dead)
5. Animals product (fresh or frozen)
6. Goods under CITES
7. All type of medicine
8. Soil or article with soil attached
9. Goods under Strategic Trade Act 2010
10. Dutiable goods/Others:
Note:
All absolute prohibited goods shall be seized and forfeited
Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
PART 4:
DECLARATION OF CASH, BEARER NEGOTIABLE
INSTRUMENT OR BOTH
1.
Do you have in your possession any cash, BNI or both exceeding
USD10,000 equivalent?
Yes (Please list down in the table below).
CURRENCIES or CASH or BNI
AMOUNT
TOTAL:
Note: “BNI” includes cheque, bill of exchange, promissory note, traveller's cheque, bearer bond, money order or postal order.
2. Do you have in your possession Ringgit Malaysia exceeding
USD10,000 equivalent?
Yes (Please furnish the approval of BNM).
3. Person from whom cash or BNI is received.
Name
Address
4. Intended recipient of cash or BNI
Name
Address
IMPORTANT NOTICE
Under Malaysian Law:
1. Under Malaysian law, every person arriving in or leaving Malaysia must declare all dutiable or prohibited goods, and cash and/or BNI exceeding USD10,000 equivalent in his possession either on his person, in any baggage or in any vehicle to a Customs officer. Failure to make a declaration is an offence.
2. A Customs officer may conduct examination of any person, baggage or vehicle.
3. Goods exempted from payment of customs duty per person:
Wine, spirit, beer or malt liquor not exceeding 1 liter in all;
Tobacco not exceeding 225 grams (equivalent to 200 stick of cigarettes);
Wearing apparels not exceeding 3 pieces and footwear not exceeding one pair;
Food preparation to a total value not exceeding RM150.00;
Portable electrically or battery-operated appliance for personal care and hygiene not exceeding 1 unit each; and
All goods other than the above, excluding tyres and tubes, to a total value not exceeding RM500.00 for land & sea border and RM
1,000.00 for air border.
4. Exemption of duties is subject to the conditions stated under the prevailing exemption order.
Part 5: SIGNATURE
I have read the important Notice and certify that the information given is true, correct and complete. I understand that the failure to make a declaration or false declaration is an offence.
Signature
Date & Time
PART 6: FOR OFFICIAL USE
Registration Number
Officer’s Name &
Signature
Date & Time
YES
NO
”;
“
P.U. (A) 244 11
(b)
in Form Custom No. 12, in the English text, in the column
“FOR OFFICIAL USE”—
(i)
by substituting for the words “dalam butiran 13” with the words
“dalam butiran 9”;
(ii)
by inserting a full stop after the word “sebelah”;
(iii)
by deleting the words “dalam butiran 10”;
(iv)
by substituting for the words “in paragraph 13” the words
“in item 9”;
(v)
by inserting a full stop after the word “overleaf”; and
(vi)
by deleting the words “and in paragraph 10”; and
(c)
in Form JKDM No. 2, in the column “Pulang balik/Drawback”, in item (a), by inserting in the column under the column “Seksyen 93/Section 93” the words “Seksyen 16/Section 16”; and
(d)
by substituting for the Form JKDM No. 4 the following form:
P.U. (A) 244
12
JABATAN KASTAM DIRAJA MALAYSIA
PERMOHONAN UNTUK SEMAKAN SEMULA
APPLICATION FOR REVIEW
JKDM NO. 4
A. KATEGORI PERMOHONAN
CATEGORIES OF APPLICATION
(a)
Akta Kastam 1967
Customs Act 1967
(d)
Akta Cukai Perkhidmatan 2018
Service Tax Act 2018
(b)
Akta Eksais 1976
Excise Act 1976
(e)
Akta Levi Pelepasan 2019
Departure Levy Act 2019
(c)
Akta Cukai Jualan 2018
Sales Tax Act 2018
B. BUTIRAN PEMOHON
DETAILS OF APPLICANT
UNTUK KEGUNAAN RASMI
FOR OFFICIAL USE
1. Nama
Name
No. Rujukan
Reference No.
2. Alamat
Address
Poskod Negeri
Postcode State
Tarikh Terima Masa Terima
Date Received Time Received
-
-
4. Telefon
Telephone
5. Faks
Fax
6. E-mel
3. Nama Syarikat/Perniagaan
Name of Company/Business
7. No. Pendaftaran Syarikat/Perniagaan/No. KP/Passport
Company/Business Registration No./NRIC/Passport No.
C. BUTIRAN WAKIL (JIKA BERKENAAN)
DETAILS OF REPRESENTATIVE (IF APPLICABLE)
8. Nama dan Alamat Wakil (jika berkenaan)
Representative’s Name and Address (if applicable)
9. Telefon
Telephone
10. Faks
Fax
11. E-mel
D. BUTIRAN KEPUTUSAN UNTUK SEMAKAN SEMULA
DETAILS OF DECISION FOR REVIEW
12. No. Rujukan Keputusan JKDM
RMCD Decision Reference No
13. Tarikh Keputusan diberitahu
Date of Decision Been Notified
-
-
14. Alasan Semakan Semula
Grounds of Review
E. PERAKUAN
DECLARATION
15. Saya dengan ini mengakui dan mengesahkan bahawa:
I hereby affirm and declare that:
(i)
Tiada permohonan ke atas perkara yang sama dibuat sama ada ke Tribunal atau mahkamah;
No application on the same matter was made either to the Tribunal or court;
Semua maklumat yang dinyatakan dalam permohonan ini adalah benar dan betul dalam pengetahuan saya dan saya kompeten untuk membuat permohonan ini dan menentusahkannya.
All information stated in this application are correct and complete to the best of my knowledge and I am competent to make the application and to verify it.
-------------------------------------------------------------------------
Tandatangan Pemohon atau Wakil Yang Diberi Kuasa
Signature of Applicant or Authorized Representative
16. Nama Pemohon atau Wakil Yang Diberi Kuasa
Name of Applicant or Authorized Representative
17. No. KP/ Passport
NRIC / Passport No.
18. Jawatan
Designation
19. Tarikh
Date
-
-
“
P.U. (A) 244 13
Lampiran
Attachment
Nota:
Notes:
1.
Permohonan hendaklah dikemukakan kepada Ketua Pengarah dalam tempoh tiga puluh hari dari tarikh keputusan diberitahu.
The Application shall be submitted to the Director General within thirty days from the date of the decision been notified.
2.
Bahagian A.
Part A
Sila tandakan (x) dalam petak yang berkenaan.
Please mark (x) in the relevant box.
3.
Satu Borang Permohonan adalah untuk satu keputusan sahaja. Jika dalam satu keputusan itu melibatkan Akta yang berlainan sila tanda (x) pada Akta yang berkaitan.
One Application Form is for one decision only. If in a decision involves different Acts, please mark (x) on the relevant Acts.
4.
Nombor Rujukan JKDM di butiran 12 merujuk kepada nombor rujukan surat keputusan JKDM ke atas perkara yang disemak semula.
The RMCD Reference Number in item 12 refers to the reference number of the RMCD decision letter on the matter under review.
5.
Butiran 14 hendaklah menjelaskan dengan lengkap alasan untuk semakan semula.
Item 14 shall fully explain the grounds for review.
6.
Semua maklumat yang dikehendaki hendaklah diisi dengan lengkap dan jelas. Sekiranya ruang di butiran 14 tidak mencukupi, maklumat tersebut hendaklah diberi di dalam lampiran yang berasingan dan ditandatangani oleh pemohon atau wakil.
All information required must be completely and clearly filled. If the space in item 14 is insufficient, such information shall be provided in a separate appendix and signed by the applicant or representative.
7.
Setiap permohonan hendaklah disertakan dengan apa-apa dokumen atau ilustrasi (jika berkaitan) serta maklumat lain bagi menyokong permohonan semakan semula.
Each application shall be accompanied with any document or illustration (if applicable) and other information to support the application for review.
8.
Permohonan yang tidak lengkap tidak akan diproses sehingga maklumat mencukupi dikemukakan.
Incomplete applications will not be processed until the complete information is submitted.
9.
Permohonan tidak akan diproses jika rayuan ke atas perkara yang sama telah difailkan di Tribunal atau Mahkamah
The application will not be processed if an appeal on the same mattes has been filed in a Tribunal or Court.
Made 24 August 2020
[MOF.TAX(S)700-2/1/16 JLD. 5; PN(PU2)338/LV]
DATO’ SRI TENGKU ZAFRUL TENGKU ABDUL AZIZ
Minister of Finance
”.