Page 210 - eBook: EXIM for Beginner

2 (a) Explain steps in export and import procedure
for releasing of goods as required by customs

legislation

Step 6 : TAX PAYMENT

Tariff or tax imposed on goods when transported
across international borders.

Import tariff of textiles and other item already produce

in malaysia are apply in order to protect domestic

industry.

Step 7: CUSTOMS APPROVAL
 Goods to be exported can be approved for release

out of Malaysia with conditions of duty / cess have

been paid and permit (if applicable) has been

obtained.
 Goods to be imported can be approved for release

provided the duty / tax has been paid and a permit

(if applicable) has been obtained.

Step 8: CUSTOMS RELEASE

 Customs clearance may be allowed after all actions
have been prescribed by the parties

 JKDM has been complied with and fulfilled.