KETERANGAN AM 1. Kementerian : Kewangan 2. Jabatan : Kastam ...

KETERANGAN AM1. Kementerian : Kewangan2. Jabatan : Kastam Diraja Malaysia3.TajukMesyuarat: Mesyuarat Panel Perundingan Kastam-Swasta Bil. 1/20104. Tarikh : 15 Januari 20105. Masa : 9.30 pagi6. Tempat : Dewan Persidangan Sri Rampai,Ibu Pejabat Kastam Diraja Malaysia,Aras 3 Selatan, No. 3, Persiaran Perdana,Kompleks Kementerian Kewangan,Presint 2, Putrajaya.1

ANNOTATED AGENDAMESYUARAT PANEL PERUNDING KASTAM-SWASTA 1/201015 JANUARI 2010DEWAN SRI RAMPAI,IBU PEJABAT JKDM, PUTRAJAYAPROVISIONAL ANNOTATED AGENDAAGENDA ITEM 1: PENERIMAAN AGENDAMesyuarat akan menimbang dan menerima provisional annotated agendaAGENDA ITEM 2: ATURAN MESYUARATUrusetia memberi penerangan mengenai aturan mesyuarat dan program aktivitiAGENDA ITEM 3: UCAPTAMA PENGERUSIPenyampaian ucaptama oleh Y.Bhg. Dato‟ Hj. Mohamed Khalid bin Hj. Yusuf, Timbalan Ketua PengarahKastam ( Penguatkuasaan & Pematuhan ) selaku Pengerusi Mesyuarat Panel Perunding Kastam-Swasta1/2010AGENDA ITEM 4: UCAPAN PENGERUSI BERSAMAPenyampaian ucapan balas oleh YM Raja Dato‟ Aziz bin Musa Naib Presiden Persatuan Pekilang-pekilangMalaysia (FMM) , merangkap Pengerusi Bersama Mesyuarat Panel Perunding Kastam-Swasta 1/2010AGENDA ITEM 5: PERKARA-PERKARA BERBANGKIT5.1 : Pengesahan Minit Mesyuarat Panel Perunding Kastam-Swasta 1/20095.2 : Melihat kembali isu-isu yang belum selesai pada Mesyuarat Panel Perunding Kastam-Swasta 1/2009AGENDA ITEM 6: PEMBENTANGAN USUL-USUL BARUSekretariat akan membentangkan usul-usul baru seperti di bawah untuk dibincangkan oleh ahli mesyuarat :-6.1 : Waiver of Sales Tax For Re-Importation of Rejected Goods, oleh FMM6.2 : Exported Taxable Services, oleh FMM6.3 : Voluntary Disclosure of Non Compliance on Customs Related Matters, oleh MIA6.4 : Consultants/Agents Acting on Behalf of Clients, oleh MIA6.5 : Service Tax Refund on Bad Debts, oleh MIA6.6 : Clear Definition of Taxable Services In Second Schedule of The Service Tax Regulations, 1975, olehMIA6. 7 : Implementation of Customs Golden Client (CGC), oleh FMM6. 8 : Definition of Manufacturers, oleh FMM6. 9 : Standardise Procedures For Re-importation of Goods That Can Be Reused, oleh FMM6.10 : Transparency And Progress of Customs Ruling, oleh MIA6. 11 : Extend of Drawback Section 93 To Include Repacking Activities, oleh FMM2

AGENDA ITEM 7: LAIN-LAIN HALPengerusi akan menentukan perkara-perkara yang akan dibenarkan untuk perbincangan di bawah agenda iniAGENDA ITEM 8: UCAPAN PENANGGUHAN OLEH PENGERUSI BERSAMAPenyampaian ucapan penangguhan oleh En. S.Raja Kumaran, Chairman of Trade Fasilitation Sub-Committee(MICCI ), merangkap Pengerusi Bersama Mesyuarat Panel Perunding Kastam-Swasta 1/2010AGENDA ITEM 9: UCAPAN PENANGGUHAN OLEH PENGERUSIPenyampaian ucapan penangguhan oleh Y.Bhg. Dato‟ Hj. Mohamed Khalid bin Hj. Yusuf, Timbalan KetuaPengarah Kastam ( Penguatkuasaan & Pematuhan ) selaku Pengerusi Mesyuarat Panel Perunding Kastam-Swasta 1/20103

SENARAI KEHADIRANBIL. NAMA JAWATAN/ PERTUBUHAN1. Y.Bhg. Dato‟ Hj. Mohamed Khalid bin Hj. Yusuf2. YM Raja Dato‟ Aziz bin Musa3. Y.Bhg Datuk Md. Hassim bin Pardi4. Y.Bhg Dato‟ Hj. Hassan bin Ibrahim5. Y. Bhg. Dato‟ Hajjah. Azizah binti Idris6. Y. Bhg Dato‟ Hj. Shaharuddin bin Ibrahim7. Dato' Govinden a/l Mutosamy8. Tuan Ahmad Nadzri bin EmbongTimbalan Ketua Pengarah( Penguatkuasaan dan pematuhan )(Pengerusi)Naib PresidenPersatuan Pekilang-pekilang Malaysia( FMM )(Pengerusi Bersama)Penolong Kanan Pengarah Kastam BahagianPenguatkuasaanPengarahBahagian Perancangan KorporatPengarahBahagian Cukai Dalam NegeriPengarahBahagian Pengurusan PematuhanPengarahBahagian Perkhidmatan TeknikPengarahKhidmat Pengurusan & Sumber Manusia9. Tuan Haji Md. Salleh bin Said Pengarah AKMAL, Melaka10. Y.Bhg Dato‟ Zainul Abidin bin TaibPengarah KastamBahagian Siasatan11. Tuan Mohammed Nasir bin Zakaria12. Tuan Arshad bin Mohd Nasir13. Puan NorhudaTimbalan PengarahCawangan Pengurusan KewanganTimbalan PengarahCawangan Pengurusan PerolehanKetua AkuantanCawangan Akaun4

BIL. NAMA JAWATAN/ PERTUBUHAN14. Puan Norlinda Lim binti Abdullah15. Tuan Syed Mohri bin Syed Abu Bakar16. Puan Salmah binti Hassan17. Puan Amarjit Kaur A/P Maktiar Singh18. Tuan Hj. Md Basri Bin Bahron19. Tuan Mohamed Sufian Bin Damanhuri20. Tuan Subramaniam a/l Tholasy21. Puan Soria binti Osman22. Tuan Mohamed bin Jaafar23. Tuan Badaruddin bin Mohd Rafik24. Tuan Zulkifli Bin Yahya25. Tuan Roslan bin Yasin26. Tuan Ab. Hamid bin Salleh27. Tuan Raizam bin MustaphaTimbalan Pengarah KastamCawangan Teknologi MaklumatTimbalan Pengarah KastamCaw. Imp./ Eks. & Kawalan SempadanTimbalan Pengarah KastamCaw. Fasilitasi Perdagangan dan PerindustrianTimbalan Pengarah KastamCaw. Dasar dan Perlaksanaan, CDNTimbalan Pengarah KastamPengurusan dan PemungutanTimbalan Pengarah KastamCaw. Industri, Petroleum dan GasTimbalan Pengarah KastamCawangan Kawalan dan Kemudahan& Konsultasi Cukai Dalam NegeriTimbalan Pengarah KastamCawangan Pengurusan Penjenisan,Tarif dan GubalanTimbalan Pengarah KastamCawangan PenilaianTimbalan Pengarah KastamCawangan Pencegahan / RampasanTimbalan Pengarah KastamCawangan Auditan SyarikatTimbalan Pengarah KastamCaw. Pasca ImportTimbalan Pengarah KastamCaw. Perancangan StrategikTimbalan Pengarah KastamGST5

BIL. NAMA JAWATAN/ PERTUBUHAN28. Tuan Martin JosephPenolong Kanan Pengarah KastamCawangan Import / Eksport29. Tuan Ramli bin Md.Nor Cawangan Perkhidmatan Teknik30. Tuan Haji Zazuli bin Johan31. Puan Shahmila A/P Jayasagaran32. Ms. Chang33. En. Michael Hendroff34. En. Eyun Chew35. Cik Nurul Aliza Abd. Aziz36. Encik Eric Lee37. Encik Thomas Selva Doss38. Encik Walter Culas39. Encik Saif Har Shah Idris Miah40. Cik Nancy Koh41. Encik Kenneth Tiong42. Encik Wong Yem YattPenolong Kanan Pengarah KastamCawangan Perhubungan AwamPenguasa KastamCawangan Perhubungan AwamDewan Perniagaan Dan PerindustrianAntarabangsa (MICCI)Dewan Perniagaan Dan PerindustrianAntarabangsa (MICCI)Dewan Perniagaan Dan PerindustrianAntarabangsa (MICCI)Institut Setiausaha Dan Pentadbiran BerkanunMalaysia (MAICSA)Institut Akauntan Awam Bertauliah Malaysia(MICPA)Institut Akauntan Awam Bertauliah Malaysia(MICPA)Airfreight Forwarders Association Of Malaysia(AFAM)Airfreight Forwarders Association Of Malaysia(AFAM)Airfreight Forwarders Association Of Malaysia(AFAM)Gabungan Dewan-Dewan Perniagaan DanPerindustrian Cina Malaysia (ACCCIM)Gabungan Dewan-Dewan Perniagaan DanPerindustrian Cina Malaysia (ACCCIM)6

BIL. NAMA JAWATAN/ PERTUBUHAN43. Encik Toon Teng Fatt44. Encik Tony Chia45. Encik Krishnan46. Encik Yeoh K47. Encik Paul Seo48. Cik Sherlene Wong Pake49. Puan Azlina bin Zakaria50. Encik Lau Haw Chong51. Encik Kok Lee Wing52. Encik V. Muthiah53. Encik Fong Keng Lun54. Dato‟ Kwong Jin55. Cik Shamini56. Tuan Haji Abu Bakar bin Hussin57. Encik Khadmudin Haji Mohd Rafik58. Cik Azura @ Aidayu AbdullahPersekutuan Penghantaran Fret Malaysia(FMFF)Persekutuan Penghantaran Fret Malaysia(FMFF)Persekutuan Penghantaran Fret Malaysia(FMFF)Persekutuan Penghantaran Fret Malaysia(FMFF)Persekutuan Penghantaran Fret Malaysia(FMFF)Institut Akauntan Malaysia(MIA)Institut Akauntan Malaysia(MIA)Malaysia Association Of Company Secretaries(MACS)Malaysia Association Of Company Secretaries(MACS)Persekutuan Wakil-Wakil Perkapalan Malaysia(FOMSA)Persatuan Pemilik-pemilik Kapal AntarabangsaMalaysia (SAM)Persekutuan Pekilang-Pekilang Malaysia(FMM)Persekutuan Pekilang-Pekilang Malaysia(FMM)Persekutuan Perkapalan Wilayah Tengah(CRSA)Malaysian knitting Manufactures Association(MKMA)Persatuan Pengusaha Logistik BumiputeraSelangor (PPLBS)7

AGENDA 1Ucapan PengerusiY. Bhg. Dato‟-Dato‟, Tim. Ketua Pengarah Kastam, YM Raja Dato‟ Aziz bin Musa, Naib Presiden FMMmerangkap Pengerusi Bersama (sementara) Panel Perunding, Dato‟-Dato‟ Pengarah Bahagian IbuPejabat,Pengerusi Dewan Perniagaan/ Pertubuhan Logistic & Pengangkutan Ahli-ahli Mesyuarat/ Tuan-Puandihormati sekalian.Asslamualaikum and Selamat Pagi (Good Morning). Selamat datang ke Mesyuarat Panel Perunding Kastam-Swasta bil. 1/2010. Terlebih dahulu saya ingin menyampaikan salam takzim Dato‟ Sri Ketua Pengarah Kastam.Beliau memohon maaf kerana tidak dapat mempengerusikan Mesyuarat pada kali ini kerana terpaksa turunpadang bersama Menteri untuk meninjau kemajuan perlaksanaan beberapa inisiatif kastam berkaitanpergerakan dagangan rentas sempadan di Johor Bharu.Pada kesempatan yang ada pada pagi ini, izinkan saya menyentuh sedikit mengenai tugas asas JKDMdalam mentadbir dan menguatkuasa undang-undang hasil. Ramai sedia maklum bahawa dalam tugas tersebutwujud satu paradoks: iaitu keperluan untuk memberi fasilitasi kepada sektor swasta dan keperluan untukmempertingkatkan kawalan. Perbincangan dalam forum-forum berkaitan pentadbiran kastam di peringkatantarabangsa lazimnya berpaksi di sekitar paradoks ini.Dalam usaha untuk meningkatkan pungutan hasil,Kastam menyedari betapa pentingnya peranan memberi fasilitasi kepada sektor perdagangan dan industri.Pelbagai bentuk kemudahan telah diberi untuk memastikan sektor perdagangan dan industri Negara terusberkembang maju. Hakikatnya, hanya syarikat yang berdaya saing dan untung sahaja akan berupayamembayar cukai. Pada masa yang sama pihak swasta juga mengharap Jabatan boleh memberi kemudahanyang membolehkan penjimatan kos serta meningkatkan tahap kompetitif dan pulangan hasil syarikat. Di sinijelas wujud unsur saling kebergantungan di antara kedua belah pihak dimana strategi win-win merupakan pilihanterbaik.Secara logiknya, fasilitasi harus diberi kepada perniagaan yang sah dan bukan disalahgunakan untuktujuan aktiviti penyelewengan. Memberi fasilitasi tidak semestinya menghakis tahap kawalan Kastam. Keduaunsur fasilitasi dan kawalan perlu diapplikasikan secara selari dan seimbang. Ia boleh mengurangkan bebanpentadbiran untuk pematuhan dan pada masa sama boleh membendung pelakuan menyalahi undang-undangyang mengakibatkan kehilangan hasil kerajaan. Namun tiada formula yang tetap untuk mencapai tahapkeseimbangan yang ideal bagi fasilitasi dan kawalan. Ia bergantung kepada keadaan iaitu berbentuk situational.Tugas menguatkuasa undang-undang merupakan suatu usaha Jabatan untuk meningkatkan kawalan. Unsurkawalan tidak seharusnya menjadi hambatan atau berbentuk peraturan yang mengongkong perdagangan.8

AGENDA 3MENGESAHKAN MINIT MESYUARAT BIL. 1/2009Pengesahan Minit Mesyuarat Bil. 1/2009Minit Mesyuarat Panel Perundingan Kastam-Swasta 1/2009 disahkan dengan rasminya.Pencadang : Encik Krishnan dari FMFFPenyokong : Encik Walter Culas dari AFAM11

NO. PERKARA KEDUDUKAN / TINDAKAN2. Agen perkapalan dikecualikan daripadamenghadiri Kursus Ejen Kastam (KEK)Menurut dasar baru agen Kastam, kebenaranuntuk menjadi agen di bawah Seksyen 90 AktaKastam 1967 telah menetapkan bahawa agenpenghantaran dan perkapalan perlu menghadirikursus dan lulus peperiksaan yang telahditetapkan oleh KDRM. (KAAK)RecommendationsKami mencadangkan agar agen perkapalan diberipengecualian daripada menghadiri kursus KAAK.Ini adalah kerana agen-agen perkapalan hanyaterlibat dengan Kastam di bawah seksyen 52, 53,55 & 57 Akta Kastam 1967. AKMAL atau Jabatantidak boleh menyediakan sukatan kursus KAAKdari tahun 2003- 2008. Oleh itu, kamimencadangkan agar dasar baru Kastam diubah.Usul Oleh FOMSA(Bil 15-m.s 44 – Minit 1/2008)Jawapan :Modul Kursus khas untuk Kursus Ejen Perkapalantelah disediakan oleh AKMAL pada mesyuaratyang diadakan pada 06 Ogos 2009. Suratpemberitahu bahawa ejen perkapalan tidakdikecualikan dari menghadiri kursus telah dihantarkepada Persatuan Pengusaha PerkapalanMalaysia (SAM) pada 21 Ogos 2009. Suratrujukan KE.HE(44)001/01-3(A) Klt.4(21) bth.21.8.2009 adalah berkaitan (Lampiran A).Tindakan : AKMAL & FOMSA3. Service Level AgreementsThere has not been any consistency in the servicelevels at various entry points. This of course couldbe due to the fact that there are some peculiaritiesat different stations. There should however be apublished service level agreement at each stationclearly spelling out exactly the expected servicelevels for the guide of the forwarding agents.Recommendation :A service level agreement needs to be drawn upand published at each RMC station. RMC shouldas far as possible try to standardize these servicelevel agreements so that there are consistency atall stations.Usul Oleh AFAM(Bil 20-m.s 52 – Minit 2/2008)Jawapan :Tindakan menyeragamkan Piagam PelangganJKDM telah selesai dibuat. Pihak JKDM negerinegeriakan menggunakan piagam ini sebagaiasas menyediakan Piagam Pelanggan diperingkatnegeri.Tindakan : Bhg. Perancangan KorporatThis would then ease the operations of theforwarding agents even if their staff aretransferred from one station to the other.13

NO. PERKARA KEDUDUKAN / TINDAKAN4. Public Bonded WarehousesRMC has changed the criteria for the approval ofPublic Bonded Warehouse Licenses. They arenow imposing criteria‟s as follows for CriticalItems:1. Value of goods stored in 1 year to be of aminimum value of RM 3.5 million.2. Bank guarantee of 10% of the total taxinvolved over a period of 1 year.This new requirement for value of goods over aperiod of 1 year is unrealistic and has got nobusiness relevance. The need for bank guaranteeof 10% of the total tax is also unjustified as it onlyties up the companies cash reserves and wouldaffect their cash flow. There are also minimumsize criteria‟s which have now been includedwhich defeats the purpose in these difficulteconomic times.Recommendation :These new criteria should be removed from therequirements for the issuance of Public BondedWarehouse License. In addition, the associationsand the industry must be consulted prior to anypolicy changes.Usul Oleh AFAM(Bil 23 – m.s 55 – Minit 2/2008)Jawapan :Dasar Baru GBA terbahagi kepada 2 Kategori;A -Permohonan GBA yang menggudang barangbarangtidak berisiko tinggi dengan syarat;-Modal berbayar sekurang-kurangnyaRM250,000.00-Keluasan gudang sekurang-kurangnya 20,000ka per.-Jumlah Jaminan Bank 10% daripada duti /cukai terlibat dalam setahunB -Permohonan GBA yang menggudang barang-barang berisiko tinggi dengan syarat;-Modal berbayar sekurang-kurangnyaRM1,000,000.00-Keluasan gudang sekurang-kurangnya50,000 ka per.-Nilai barangan yang disimpan dalam 1 tahuntidak kurang dari RM3.5 juta-Jumlah Jaminan Bank 10% daripada duti /cukai terlibat dalam setahunIsu ini telah di bincang dengan pihak AFAM pada08/07/09 dan Jabatan bersetuju untuk mengkajisemula perkara ini dengan MOF.Jabatan bersetuju untuk mengkaji semula syaratsyaratkelulusan terutamanya tentang keluasangudang, Bank Guarantee dan paid up capital.Tindakan : Bhg. Perkastaman14

NO. PERKARA KEDUDUKAN / TINDAKAN5. Forwarding Agents LicenseThere are Forwarding Agents who have yet toinstall the EDI system although it is a prerequisitein their day to day operations. This type ofoperations should not be allowed to continue as itseems that they are only lending their license toothers.Recommendation :A new criterion should be added to therequirements for the issuance of ForwardingAgents License where it is to be made mandatorythat these Forwarding Agents install the EDIsystems within 6 months of issuance of thelicense.Usul Oleh AFAM(Bil 24 – m.s 56 – Minit 2/2008)Jawapan :The Customs dept is of the opinion that theinstallation of front end software is a businessdecision. The Kedai EDI is established to cater foragents who find it more economical to use theirservice.AFAM cadangkan kemudahan pay per use padaDagangNet. Maklumat kos dari DagangNetadalah seperti di Lampiran B.Tindakan : Bhg. Perkastaman6. Standardise Procedures for Re-importation ofGoods that Can Be ReusedPlastic and steel pallets, drums, protective pads,spools, bobbins, polyurethane foams, paper orplastic layer pads, metal or plastic racks, are usedby manufacturers as part of the packaging toavoid finished goods from being damages duringexports. In order to reduce costs, manufacturersoften re-import these packaging materials to bereused for future exports.Usul Oleh FMM(Bil 26 -m.s. 58 – Minit 2/2008)Jawapan :Pindaan telah dihantar ke MOF untuk gazet pada15/11/2009 (Ruj : SULIT.KE.HT(96)669/15-36/Sk.6(18) bth. 15.10.2009)Tindakan : Bhg. Perkhidmatan TeknikRecommendation :Goods manufactured and exported by Malaysiancompanies should not be imposed with sales taxand import duty when the goods are brought backinto Malaysia, reused and then exported. Thereare currently provisions in the Customs Laws i.e.Section 51, 52, 58 and 68 of Customs DutiesOrder (Exemption) 2008 and Section 51, 54, 55,74 and 75 of the Sales Tax (Exemption) Order1980 that provides for recycle products to bebrought into Malaysia free of import duty andsales tax. However exemption of the duty andsales tax is based on the discretion of Customsofficers at the point of importation. FMM suggestthat the Customs Department develop clear15

NO. PERKARA KEDUDUKAN / TINDAKANguidelines on the procedures to bring in goodswhich will be reused and further exported.7. TANJUNG PUTERIRMC at the TP checkpoint currently only allowsthe movement of perishable & live stock betweenmidnight & 5.30am.The facility is closed forgeneral cargo between these times.The closure ofthe checkpoint at midnight has caused disruptionsof cargo flow between the 2 countries.It results inthe cargo laden trucks camp outside checkpointovernight & create traffic congestion in themornings when the check point re-opensUsul Oleh AFAM(Bil 3- m.s.33 – Minit 1/2009)Jawapan :Tanjung Puteri telah operasi 24 jam sejak15/11/2009. surat telah dihantar kepada semuapersatuan pada 17/11/2009 rujukanKE.HE(44)667/07-1Klt.2(43) (Lampiran C).Tindakan : Bhg. PerkastamanRecommendations :RMC to extend the operating hours to 24 hoursbasis to facilitate the movement of cargo betweenthe two countries.16

NO. PERKARA KEDUDUKAN / TINDAKAN8. PUBLIC BONDED WAREHOUSERMC has changed the criteria for the approval ofPublic Bonded Warehouse license. They are nowimposing criteria‟s as follows for Critical Items:1. Value of goods stored in 1 year to be of aminimum value of RM 3.5 million.2. Bank guarantee of 10% of the total taxinvolved over a period of 1 year.This new requirement for value of goods over aperiod of 1 year is unrealistic and has got nobusiness relevance. The need for bank guaranteeof 10% of the total tax is also unjustified as it onlyties up the companies cash reserves and wouldaffect their cash flow.Recommendations :The two mentioned criteria to be removed fromthe requirements for the issuance of PublicBonded Warehouse License.Usul Oleh AFAM (Bil 6-m.s. 36 – Minit 1/2009)Jawapan :Gudang Berlesen Awam1. Nilai minimum barangan yangdisimpan setahun adalah RM 3.5 juta.Keputusan JKDM:Bersetuju untuk memansuhkankeperluan RM3.5 juta nilai minimumbarangan yang perlu disimpan setahun.2. Jumlah jaminan Bank yang perludikemukakan adalah 10% daripada jumlahcukai yang terlibat dalam tempoh setahun.Keputusan JKDM:Kaedah pengiraan Jumlah jaminan bankdipinda daripada (jumlah duti terkumpulsetahun) x 10 % kepada (jumlah puratajaminan duti setahun /12 bulan) x10%.i. Keluasan Gudang Berlesen AwamKeputusan JKDM:Syarat jumlah keluasan GBA jugaditambah dengan memberi flexibilitikepada syarikat samada memaksimakanruang gudang berpandukan isipadu(volume). Syarat ini diambil kiramemandangkan dalam perniagaanpenggudangan masa kini, keluasan tanahadalah terhad dan pihak syarikat inginmenjimatkan kos membina atau menyewagudang. Pihak syarikat boleh memilihsamada mengira keluasan atau punisipadu gudang. Isipadu minima ruangyang dicadangkan adalah seperti berikut:17

NO. PERKARA KEDUDUKAN / TINDAKAN Barang-barang kritikal :Keluasan : 50,000 kaki persegi(4,645.15 meter persegi) atauIsipadu : 28,000 m3 (isipadu) Barang-barang bukankritikalKeluasan : 20,000 kaki persegi(1,858.06 meter persegi) atauIsipadu : 12,000 m3 (isipadu).Tindakan : Bhg. Perkastaman9. PRINTING OF CUSTOMS OFFICIAL RECEIPTS(COR)All Official Customs Receipts are only printed atthe Customs payment counters thus requiring theCustoms Agents to leave their offices just tocollect the receipt. This is counter productive inthis modern technological era in a paperlessenvironment.Recommendations :RMC to modify the present system to allow theprinting of COR to be done at the agents‟premises.Usul Oleh AFAM(Bil 13-m.s. 42 – Minit 1/2009)Jawapan :The printing of COR at the agents‟ premises hasbeen agreed in principle. The legal andoperational issues are being worked out. Oncethese issues are resolved with MOF, AG & Audit,the printing of COR at the agents‟ premises willbe implemented. Currently the COR is printedonly at the Customs office.Tindakan : Bhg. Perkastaman: Caw. Teknologi Maklumat18

NO. PERKARA KEDUDUKAN / TINDAKAN10. HANGING FORMS IN SMKWhenever there is a system failure with the SMK,Customs forms cannot be submittedelectronically. Although the forms are keyed in thesystem but due to the system‟s failure, forwardingagents then revert to manual submissions. Theyare required to cancel these electronicsubmissions once the system comes online again.They would then have to submit all relevantdocumentation which may have already beenattached to shipment & delivered to theconsignee. Retrieval of these docs can beextremely cumbersome.Recommendations :Usul Oleh AFAM(Bil 14 – m.s 43 – Minit 1/2009)Jawapan :AFAM has informed Customs that they togetherwith a private company have developed asoftware solution which can overcome doublesubmission and which is being installed at thefront end of the air freight agents initially. Thetarget date for full implementation for the airfreight industry is 31 January 2010. Thereafterthey will make available the software to all agents.Tindakan : Bhg. Perkastaman / CTMRMC to modify the SMK system so that RMCpersonnel can delete & cancel the electronicsubmissions in the event of system failure aftersighting the manual submissions.11. CUSTOMS PASSESThe procedure & authority for the issuance ofCustoms passes in Port Klang goes against allnorms. The Customs passes are issued by a thirdparty who is not associated to RMC. How can athird party issue a Customs pass and even collectRM20 as a fee? There is also a requirement thatCustoms pass can only be issued to personnelthat have attended the KAAK course and have avalid certificate of passing this exam. Is this a newpolicy?Usul Oleh AFAM(Bil 15 - m.s.44 – Minit 1/2009)Jawapan :Pengeluaran pas berkenaan oleh FMFF akanditeruskan sehingga Jun 2010. Sehubungan ituJabatan sedang menimbangkan pengurusanpengeluaran Pas Kastam untuk tempoh selepasJun 2010.Tindakan : Bhg. Perancangan KorporatRecommendations :RMC Port Klang to take over the responsibility ofthe issuance of Customs passes and alsoabolishes the requirement for the need forpersonnel to have a valid certificate of passing theKAAK exam.19

NO. PERKARA KEDUDUKAN / TINDAKAN12. COMMON CUSTOMS STATION CODEPresently each RMC station is identified with anindividual station code which must be entered intothe SMK system when making declarations. AForwarding Agent is unable to make declarationsat a different RMC station if his company is notregistered at the station. This does not augur wellin a globalised environment.Recommendations :Forwarding Agents should be allowed to submitdeclarations‟ using a common customs stationcode and the SMK system should be modified toaccept such submissionsUsul Oleh AFAM (Bil 20 - m.s.49 – Minit1/2009)Jawapan :Single identity bagi Agen Perkapalan yangdijadualkan didilaksanakaan pada 01 Januari2010 terpaksa di tunda oleh kerana perubahanperlu dibuat kepada perkara-perkara berikut:a). Applikasi e-manifest (ASP)b). Pangkalan Data pengguna agen perkapalan(DNT Customse Profile Management)c). Aplikasi front-end yang dibangunkan olehrakan niaga(Business partner)d). Aplikasi yang di bangunkan oleh penggunaEAIDagangNet memerlukan dua (2) bulan bagimenyiapkan perubahan yang diperlukan bagiperkara (a) & (b) tersebut di atas iaitu sehingga 01Mac 2010 dan bagi perkara ( c) & (d) hanya dapatdi laksanakaan pada 30 April 2010 selepasproses migrasi. Selepas Single Identity bagi AgenPerkapalan dapat dilaksanakan dengan berjayaSingle identity bagi Agen Penghantaran akandibangunkan.Tindakan : Cawangan Teknologi Maklumat: Bahagian Perkastaman20

NO. PERKARA KEDUDUKAN / TINDAKAN13. TARIFF CODE CHANGESPresently each RMC station is identified with anindividual station code which must be entered intothe SMK system when making declarations. AForwarding Agent is unable to make declarationsat a different RMC station if his company is notregistered at the station. This does not augur wellin a globalised environment.Recommendations :Forwarding Agents should be allowed to submitdeclarations‟ using a common customs stationcode and the SMK system should be modified toaccept such submissionsUsul Oleh AFAM(Bil 22 - m.s.51 – Minit 1/2009)Jawapan :Keperluan ini memerlukan pindaan kepadaperisian ’front-end’ yang disediakan oleh SyarikatDNT. Sistem ‟front-end’ DNT didapati hanyainterface dengan SMK dan oleh itu, tidak dapatmemaparkan sebarang pindaan yang telah dibuatdi pihak JKDM. Walau bagaimanapun, Jabatansedang dalam proses untuk mewujudkan PortalKastamnya yang dijangka siap pada akhir 2010.Melalui portal Kastam, pengikrar dapat menyemakstatus dan sebarang pindaan ke atas borangkastam yang diikrarnya.Tindakan : Cawangan Teknologi Maklumat14. CUSTOMS RULING – SERVICE TAXRegulation 3 (1) of the Service Tax (CustomsRuling) Regulations states that the DirectorGeneral shall issue a customs ruling within 90days after receipt of the relevant documentationRecommendations :We find that numerous rulings have not beenmade within the stipulated time frame. In fact, insome instances, we have not even been informedof any requests for further information in respectof the ruling applications made by us on behalf ofclients well after the 3 month time frame haslapsedUsul Oleh MICCI(Bil 26 - m.s.56 – Minit 1/2009)Jawapan :Kesemua fail tertunggak telah diselesaikan danketetapan telah pun di keluarkan2 Permohonan tertunggak (melebihi tempoh 3bulan) masih dalam tindakan menunggu maklumbalas. Fail yang terlibat telah diterima pada 1.9.09& 11.9.09.5 permohonan masih dalam tempoh dan dlmtindakan. Fail telah diterima pada 16.11.09,1.12.09, 9.12.09, 15.12.09 dan 29.12.09.Jumlah fail-fail ketetapan yang diluluskan :Tahun 2007 – 12 failTahun 2008 – 18 failTahun 2009 – 21 fail.Tindakan : Bahagian Cukai Dalam Negeri21

NO. PERKARA KEDUDUKAN / TINDAKAN15. CLEAR DEFINITION OF TAXABLE SERVICESIN SECOND SCHEDULE OF THE SERVICE TAXREGULATIONS, 1975This issue has been raised before (please refer toItem 11 of the Minutes of Meeting of Customs-Private Sect. Consultative Panel 1/2007) &Customs, Internal Taxes Div. responded bymentioning that they will sought to revise circularsand guidebook that has been issued.They willalso publish decisions made relating to service taxfor distribution to licensees for refence &guidance.Recommendations :Despite the above pledge by Customs, theservice tax guidebook issued in April 2008 doesnot appear to have explained the taxable servicesin greater details. The guidebook mainly focusedon the requirements of the service tax law. Weare also not aware of any publication of decisionsmade by Customs for public reference andinformation.Usul Oleh MICCI(Bil 29-m.s 59 – Minit 1/2009)Jawapan :- Panduan Cukai Jualan, Cukai Perkhidmatan &Duti Eksais telah dikemaskini dalam laman webJabatan dan boleh dimuatturun.- Senarai perkhidmatan yang bercukai dan tidakbercukai perkhidmatan di bawah cukaiperkhidmatan yang telah diputuskan sebahagiantelah dimuatnaikkan dalam laman web. Senaraikemaskini hingga Dis 2009 akan dimuatnaiksebelum akhir bulan Januari 2010.- Guidebook yang dimaksudkan dalam cadanganMICCI adalah panduan yang telah dikeluarkanoleh Persatuan Pegawai Kanan WPKL dan ianyatidak mewakili tindakan Jabatan.Tindakan : Bhg. Cukai Dalam NegeriAs previously recommended, Customs shouldadopt the public ruling mechanism whereby newrulings / decisions are published and made knownto the public on a timely basis. The identity of thetaxpayers should not be disclosed. Thesenotifications can be published in the Customsofficial website for easy access by the public andnot confined to only licensees.We would like to however commend the Customson the efforts made to improve the contents oftheir website. Keep it up!22

NO. PERKARA KEDUDUKAN / TINDAKAN16. (i) REVIEW OF PAYMENT OF SALES TAXFROM THE 10 TH TO THE 15 TH OF EVERYMONTHUnder the current sales tax legislation, payment ofsales tax on petroleum products have to be madeto the relevant Customs station by the 10 th ofevery month. Due to the current downstreamAutomatic Pricing Mechanism (APM), the salestax may vary for each month and the Ministry ofFinance (MOF) will issue notification letters to alloil companies on the sales tax rate payable foreach month, and this is typically issued in the firstweek of the month. As sales tax are payable bythe 10 th of each month, the timing is constrainedfor the preparation and delivery of checks to eachCustoms station where the terminal operates.Usul Oleh MICCI(Bil 30 - m.s.60 – Minit 1/2009)Jawapan :Kajian telah dibuat. Cadangan ada kewajaran.Cadangan pindaan telah dikemukakan untukpersetujuan Ketua Pengarah Kastam sebelumdihantar ke Perbendaharaan untuk kelulusanMenteri. Jika dipersetujui, kerajaan akanmenerima pungutan cukai lewat 5 hari yangmelibatkan purata jumlah cukai sebanyak RM100juta sebulan.Tindakan : Bhg. Cukai Dalam NegeriRecommendations :We recommend that the payment due date beamended from the 10 th to the 15 th of every month,which coincides with the due date for subsidyclaims submissions to the respective Customsstations. This will provide the oil companies withthe required sufficient lead time to prepare timelypayment of sales tax to the local Customsstations.17. (iii) PLACING A BLANKET BANKGUARANTEE WITH CUSTOMS HQCurrently, all downstream oil companies arerequired to lodge a bank guarantee with CustomsHQ as security for payment of sales tax for therelease of petroleum products from theterminals/depots. These bank guarantees areissued by local banks.Recommendations :Usul Oleh MICCI(Bil 32 - m.s.62 – Minit 1/2009)Jawapan :Kajian telah selesai dibuat dan akan dikemukakanuntuk keputusan Ketua Pengarah Kastam danMenteri.Tindakan : Bhg. Cukai Dalam NegeriFor cost efficiencies, we recommend a Customsbond in replacement of bank guarantees. With aCustoms Bond, the Royal Customs Departmentcould still exercise their legal rights under theSales Tax Act 1972 to ensure full compliance bythe oil companies.23

NO. PERKARA KEDUDUKAN / TINDAKAN18. PENAHANAN KONTENA ATAS KESALAHANCUBAAN PENYELUDUPAN DAN IKRARPALSUPenahanan Kontena Atas Kesalahan CubaanPenyeludupan Dan Ikrar Palsu "FalseDeclaration" mengambil masa terlalu lama atassebab-sebab siasatan dan kegagalan untukmendapatkan pihak yang bertanggung jawabpihak syarikat perkapalan mengalami kerugianyang besar atas kos-kos storage, detention dankawalan elektrik dan penjagaan bagi kontenasejuk beku dan kontena serba guna (gp) keranapenahanan kontena yang terlalu lama.Recommendations :Long detention of containers by customs. thisissue was raised on several occasions with bothkdrm putrajaya and kdrm selangor. however,containers were still detained for too long. Someexamples containers held by Customs WilayahPersekutuan and by Customs Negeri Sembilan -details given in the attachment.Usul Oleh SAM(Bil 42 - m.s.70 – Minit 1/2009)Jawapan :i. Tempoh penahanan kontena yangditetapkan oleh Jabatan adalah tidakmelebihi 2 bulanii.iii.Semua Pengarah Kastam Negeri telahdiarahkan supaya mengambil tindakansegera untuk menyediakankemudahan tapak penahanan kontenasejuk yang dilengkapi dengan bekalanelektrik di setor PejabatPenguatkuasaan Surat bil SULITKE.HD(66)379/12(13) bertarikh 6 Ogos2009 adalah berkaitanPerjumpaan dengan pihak SAM akandibuatdalam masa terdekat.Tindakan : Bhg. Penguatkuasaan19. E-MANIFEST AT PENANGPort Klang and Penang have implemented e-manifest. In Penang there seems to be very littleeffort towards implementing the e-Manifest.Recommendations :Recommend that Customs to give priority in thismatter and implement it as soon as possible inPenang.Usul Oleh SAM(Bil 44 - m.s.72 – Minit 1/2009)Jawapan :Roadmap telah diedarkan kepada SAM pada27/07/09 melalui surat rujukan KE.HE(-)379/12Klt.7(71). Kedudukan terkini adalah pilotCUSCAR dari 21/12/09 hingga 20/01/10. LiveCUSCAR akan bermula dari 21/01/2010Tindakan : Bhg. Perkastaman24

AGENDA 6PEMBENTANGAN USUL-USUL BARUNO. PERKARA TINDAKAN JKDM1. Waiver of Sales Tax for Re-importation ofrejected goodsMITI has agreed to waive the import license (IL)for exported industrial goods that come undertheir purview that have been rejected and reimportedfor the purpose of rework. The goods willhowever have to be re-exported within a certainperiod.The MoF at a meeting with FMM on June 2, 2009,agreed to amend the Customs Prohibition ofImport Order to allow for the waiver of the IL andexemption of the sales tax. Importers will howeverbe subject to the requirement of a General Bondto undertake the payment of sales tax if the goodsare not exported within a stipulated periodRecommendations :FMM has proposed the following draftamendments to the Customs Prohibition of ImportOrder to allow for the waiver of the sales tax:(i) That the goods are identified to thesatisfaction of the proper officer of customs;(ii) That the goods are re-imported within oneyear from the date of export;(iii) That the goods are reworked and reexportedwithin 6 months from the date ofimport;(iv) That a General Bond is issued by theimporter.(v) that no claim to drawback under section99 of the Customs Act 1967 has been madeon the goods at the time of export;that no exemption or remission ofexcise duty has been allowed onthe goods at the time of export.Usul Oleh FMMJawapan :Pengecualian cukai jualan dibenarkan ataspengimportan semula yang ditolak (rejected)untuk diproses semula adalah dibenarkanmengikut Butiran 60 jadual B Perintah CukaiJualan 2008 dengan syarat-syarat berikut:.i. That the goods are identified to the satisfactionof the proper officer of customsii. That the goods are reimported within one yearfrom the date of exportiii. That the goods will be returned directly to thelicensed manufacturer for reprocessingSyarat di atas adalah memadai. Manakala syaratyang dicadangkan di para (iii), (iv) dan (v) akanmenambahkan cost of doing business. Walaubagaimanapun pengilang mesti menyimpanrekod barang-barang tersebut. Kegagalanmengeksport semula dan penjualan ke pasarantempatan akan dikenakan cukai.Tindakan : Bahagian Cukai Dalam Negeri25

NO. PERKARA TINDAKAN JKDM2. Exported taxable servicesWe understand that MoF has in a recentcorrespondence with Malaysian InternationalChamber of Commerce and Industry (MICCI) fromMinistry of Finance (MoF) highlighted that thedefinition of the “exported taxable services” hasbeen abolished and replaced with Specificexemptions as stated in Group G of The ServiceTax Regulations, 1975. With this amendmentwhich takes effect from January 1, 2010, servicetax will be levied on all taxable services whetherexported or otherwise unless specific exemptionsare provided to exempt the service from servicetax. The letter contradicts with the latest list oftaxable and non-taxable services recentlyprovided by the Customs Department to allAssociations.Recommendations :Customs Department to clarify on theinconsistencies of the information provided byMoF and Customs.Usul Oleh FMMJawapan :Panduan perkhidmatan bercukai dan tidakbercukai yang rujuk oleh pihak MICCI adalahpanduan lama yang mana telah di keluarkandaripada laman web JKDM dan digantikandengan panduan yang telah dikemaskinikan.Keputusan Perbendaharaan kepada MalaysianInternational Chamber Of Commerce andIndustry (MICCI), Ruj CR(8.09)198-61 JLD.9(SK.1)(13) bertarikh 19 Sept 2009 telahdiedarkan kepada stesen kastam dan diarahkanuntuk memaklumkan kepada syarikat yangdibawah kawalan stesen dan telah dimasukkanke laman web pada 28 Dec 2009 di manaexported services adalah dirujuk/dinyatakansecara khusus dalam Jadual Kedua, PeraturanperaturanCukai Perkhidmatan 1975 bagiperkhidmatan yang berkaitan iaitu :1. Kawalan Keselamatan2. Perakaunan3. Perundangan4. Kejuruteraan5. Arkitek6. Penilai, Penaksir & Agen Hartanah7. Perundingan8. Pengurusan9. Pengiklanan10. InsuranTindakan : Bahagian Cukai Dalam Negeri26

NO. PERKARA TINDAKAN JKDM3. Voluntary disclosure of non compliance oncustoms related mattersCustoms have always encouraged voluntarydisclosure by businesses pertaining to noncompliance. This also reflects good corporategovernance being practiced by responsiblecorporate citizens.Businesses may conduct internal reviews oncustoms matters and where non complianceinvolving short payment of duties/taxes ishighlighted, the following situations arise: -Usul Oleh MIATerima kasih atas cadangan ini. Untukmembantu industri, satu kertas cadangan telahdimajukan pada 23.12.2009 ke Perbendaharaandengan mengambil kira cadangan untuk:i. diremit sebahagian penalti terlibat;ii. diluluskan bayaran secara ansuran;daniii. menggalakkan voluntary disclosuredengan prasangka baikto correct the situation BUT remain silenton such non compliance and address theissue only when questioned by Customs;ORas responsible corporate citizens, to ownup on such non compliance by voluntarydisclosure to Customs and pay the short fallof duties/taxes whether in one lump sum orin installments.Tindakan : Bahagian Cukai Dalam NegeriThe reasons for such non compliance could bemany which include ignorance of the customslegislation, system and process flaw wherecomputation errors resulting in underpayment ofduties/taxes, human error, etc.Where such disclosure is made, businesseswould generally apply for waiver of penalty(including late payment penalty).There are instances where such underpaidduties/taxes are actually paid out of company‟sown coffers, since the company did not on-chargeduties/taxes to their customers in the first place.When voluntary disclosure is made, businessesconcerned expects to be treated in a propermanner, i.e.: -disclosure and payment of short fallduties/taxes is received (treated) byCustoms in a pleasant manner;27

NO. PERKARA TINDAKAN JKDM4. Consultants/Agents acting on behalf of clientsMany big businesses focus on their businessesand appoint consultants/ agents to liaise withCustoms on customs related matters. Businesseswill submit a letter of appointment to notifyCustoms of such appointments and request thatall correspondence be addressed to theconsultants/agents.Despite such authorisation from businesses,Customs very often choose to contact clientsdirectly, send letters to clients and thereby“ignoring” the existence of such appointments bybusinesses, causing much displeasure to bothbusinesses and consultants/agents.Recommendations :With proper appointment letters from businessesto appoint consultants/agents, it is proposed thatCustoms liaise directly with the consultants/agentsinstead of approaching businesses directly.Usul Oleh MIAJawapan :Hanya urusan pulang balik, remisi, pengecualiandan atau apa-apa urusan lain yang diluluskanoleh Ketua Pengarah Kastam seperti yangdinyatakan di bawah seksyen 63A Akta CukaiJualan 1972 dan seksyen 47A Akta CukaiPerkhidmatan dibenarkan untuk diwakili olehpihak ketiga termasuk pihak konsultan. Bagiurusan-urusan lain, JKDM berhak menghubungisyarikat secara langsung. Arahan telahdikeluarkan kepada semua stesen agar urusanhanya dibuat dengan pihak ketiga yang dilantiksekiranya surat perlantikan dikemukakan dantelah disahkan oleh pihak syarikat (Ruj :KE.HF(08)664/01(93) bth. 8.1.2010).Bagi mengelakkan penipuan (fraud) jabatan akanmembuat pengesahan semua perlantikan pihakketiga dalam urusan di atas sebelum meluluskanwakil untuk berurusan dengan kastam. Agent /konsultan adalah bertanggungjawab (jointlyresponsible) atas urusan yang diwakilkan.Cadangan MIA akan dimasukkan dalam SOPyang akan dikeluarkan.Tindakan : Bahagian Cukai Dalam Negeri29

NO. PERKARA TINDAKAN JKDMthat the individual amount of service taxclaim for that particular debtor is small(say RM10);where such claim can be made as provided bythe service tax legislation.Recommendations :It is proposed that the applicant be allowed therefund as long as the three criteria set out insection 21B of the Service Tax Act, 1975 arefulfilled.6. Clear definition of taxable services in SecondSchedule of the Service Tax Regulations, 1975This issue has been raised before (please refer toitem 11 of the Minutes of Meeting of Customs-Private Sector Consultative Panel 1/2007) andCustoms, Internal Taxes Division responded bymentioning that they will sought to revise circularsand guidebook that has been issued. They willalso publish decisions made relating to service taxfor distribution to licensees for reference andguidance.Despite the above pledge by Customs, the servicetax guidebook issued in April 2008 does notappear to have explained the taxable services ingreater details. The guidebook mainly focused onthe requirements of the service tax law. We arealso not aware of any publication of decisionsmade by Customs for public reference andinformation.Usul Oleh MIAJawapan :Keputusan-keputusan yang dibuat mengenai isuisucukai perkhidmatan telah pun dimuatnaikkandalam laman web JKDM dibawah tajuk“Perkhidmatan bercukai dan tidak bercukai”untuk rujukan dan panduan pemegang lesencukai perkhidmatan dan orang awam.Panduan/guide CJ dan CP dalam bentuk FAQtelah dikemaskini dalam Call centre yang akanberoperasi mulai Mac 2010Tindakan : Bahagian Cukai Dalam NegeriRecommendations :As previously recommended, it is proposed thatCustoms adopt the public ruling mechanismwhereby new rulings / decisions are publishedand made known to the public on a timely basis.The identity of the taxpayers should not bedisclosed. These notifications can be published inthe Customs official website for easy access bythe public and not confined to only licensees.31

NO. PERKARA TINDAKAN JKDMWe would like to however commend the Customson the efforts made to improve the contents oftheir website.32

NO. PERKARA TINDAKAN JKDM7. Implementation of Customs Golden Client(CGC)FMMIt has been brought to FMM‟a attention that dueto constraints in resources, the CustomsDepartment is not able to install the CGCsoftware, carry out training and provide technicalsupport to new CGC approved companiesforcing these companies to resort to the existingmanual system.Recommendations :Customs Department to allocate more officers toprovide training and implement the system.Usul Oleh FMMJawapan :To date 38 companies have been approved withCGC status, out of this total 28 companies areenjoying benefits / facilities accorded under thefacility. The balance 11 companies are not usingthe system due to their own constraint. Customs isready to install the system and provide training asrequired.Tindakan : Bahagian Perkastaman8. Definition of ManufacturersThe manufacturing activities permitted to becarried out by the Licensed ManufacturingWarehouses (LMWs) are not clearly defined in theCustoms Act 1967. Presently as there is no cleardefinition of the permitted activities by LMWs,companies that carry out simple value addedprocesses i.e. cutting, polishing, repainting,glazing etc. are still eligible for the LMW status.Given the unclear definition of the LMW activities,the possibility of abuse of the LMW license isexpected.Recommendations :Customs Department to consider a review of thedefinition of “manufacturing” in Customs Actespecially for companies to be eligible for theLMW Licenses.Usul Oleh FMMJawapan :LMW licenses are only given to companies whichcomply with the definition of manufacture underSec. 2 of the Customs Act 1967.Activities such as cutting, polishing, repainting,glazing etc. are only value added activities whichare given to LMW companies.Companies solely involved in activities such ascutting polishing, repainting, glazing etc. are notlicensed under Sec. 65/65A of the Customs Act1967 because their activities do not meet thedifinition of manufacture under Sec. 2 of theCustoms Act 1967.Tindakan : Bahagian Perkastaman33

NO. PERKARA TINDAKAN JKDM9. Standardise procedures for re-importation ofgoods that can be reusedThe Customs Department agreed to amendSection 94 of the Customs Act to include waiver ofduty and sales tax on reusable packagingmaterials that have been exported includingplastic and steel pallets, drums, protective pads,spools, bobbins, polyurethane foams, paper orplastic layer pads, metal or plastic racks, are usedby manufacturers as part of the packaging toavoid finished goods from being damages duringexports. However, this amendment is still pending.Usul Oleh FMMJawapan :The issue is regarding amendments to item 94Customs Duties (Exemption) Order 1988 and theitem 46 Schedule B Sales Tax (Exemption) Order2008 and not section 94 of the Customs Act.The proposal has been agreed and has been sentto MOF for gazetting on 15 November 2009.Tindakan : Bahagian PerkastamanRecommendations :To amend Section 94 of the Customs Act as soonas possible and to include waiver of duty andsales tax on reusable packaging materials thathave been exported including plastic and steelpallets, drums, protective pads, spools, bobbins,polyurethane foams, paper or plastic layer pads,metal or plastic racks and then brought back intoMalaysia, reused and re-exported within astipulated period.34

NO. PERKARA TINDAKAN JKDM10. TRANSPARENCY AND PROGRESS OFCUSTOMS RULINGRegulation 3 (1) of the Customs (Customs Ruling)Regulations states that the Director General shallissue a customs ruling within 90 days after thereceipt of the relevant documents.More often than not, upon submission of theapplication for Customs ruling, the applicant iskept in dark as to the status of such application.In cases where certain analyses from othergovernment agencies are required, the applicantis also not informed of the date where suchanalyses are requested by Customs as well aswhen such analyses are received by Customs.There are many instances where the 90 daysstipulated time frame have lapsed and yet there isnot written notification from Customs, causingdispleasure to business.Recommendations :It is proposed that :-The 90 days time frame be strictly adhered toby Customs.The applicant can be informed of development/ progress of the application, especially forcases where further analyses are requiredfrom other government agencies.Usul Oleh MIAJawapan :Pada tahun 2009, semua keputusan KetetapanKastam berkaitan dengan penjenisan barangandibuat dalam tempoh 90 hari atau 60 hari selepaskeputusan analisis pakar diperolehi.Jadual di bawah menunjukkan tempoh yang telahdiambil untuk memproses permohonan KetetapanKastam bagi tempoh 1.1.2009 hingga 31.12.2009:TempohKurang dari 30hariLebih 30 hari –kurang dari 60hariLebih 60 hari –kurang dari 90hariJumlahFailPeratus54 32.34 %71 42.51 %42 25.15 %Lebih 90 hari 0 0.00 %Malah terdapat 17 permohonan KetetapanKastam yang diselesaikan dalam tempoh 11 hari.Samada permohonan Ketetapan Kastam dapatdiselesaikan dalam tempoh yang ditetapkan jugabergantung kepada maklumat-maklumat yanglengkap yang diberi oleh pemohon.Bagi permohonan Ketetapan Kastam yangmelibatkan Cukai Jualan dan CukaiPerkhidmatan, terdapat keputusan melebihitempoh 90 hari. Ini adalah kerana maklumatdaripada syarikat tidak lengkap dan syarikat tidakberkerjasama dalam memberi maklumat yangdiperlukan.Oleh kerana telah ada peruntukan undangundangbagi mengeluarkan keputusan KetetapanKastam, pemohon tidak perlu dimaklumkan tarikhsampel dihantar ke Agensi Pakar untuk dianalisisdan tarikh analisis diterima. Disamping itu, pihakKastam tidak dapat memaklumkan status bagisetiap permohonan dari masa ke masa keranapermohonan yang terlalu banyak, di mana hampir35

NO. PERKARA TINDAKAN JKDM60% daripada permohonan memerlukan analisispakar. Walaubagaimana pun sekiranyadiperlukan, pemohon boleh menghubungiSekretariat Unit Ketetapan Kastam untukmengetahui status permohonan.Jawapan kepada MIA telah dikemukakan pada7Januari 2009 melalui email.Tindakan : Bahagian Perkhidmatan Teknik11. Extend of drawback Section 93 to includerepacking activities -On FMM‟s proposal for Section 93 (import dutydrawback on inputs and finished products used inthe manufacture and packaging of goods forexports) to be expanded to include repackingactivities, MoF at the meeting with FMM andCustoms on June 2, 2009 had requested forCustoms to study the existing provisions underthe Customs Standing Orders (Perintah TetapKastam) No.14 and consider introducing certainflexibilities to allow for repacking activities to becarried out by manufacturers for the purpose ofexport.Recommendations :To study the existing provisions under theCustoms Permanent Order No. 14 and considerintroducing certain flexibilities to allow forrepacking activities to be carried out bymanufacturers for the purpose of export. Thefollowing is the proposal to Section 94 of theCustoms Duties Exemption.Usul Oleh FMMJawapan :This issue has been restudied by Customs and isnot agreeable to expand this section to includerepacking activities for the following reasons:a) Section 93 applies to goods which are importedand subsequently re-exported.b) 100% inspection has to be done to identify thatthe goods re-exported are the same goodsimportedc) If goods are repacked with local products it willmake 100% inspection difficult as the packedgoods will have to be opened and this maydamage the packing meant for exportd) Repacking with other goods may also result inchange in tariff code at the time of exportdepending on the items repacked compared to thegoods imported.e) This may also create a precedent wherebygoods which are incorporated into imported itemsare also claimed for duty drawback under Sec. 93this will pose problems for Customs inspection.Tindakan : Bahagian Perkhidmatan Teknik36

AGENDA 7Ucapan Penutup Pengerusi BersamaThank you very much I think seperti yang Dato‟ Pengerusi kata tadi seelok-eloknya bagi bahagian swasta manamanabahagian yang kita hendak take up again please feel free to write to the Customs so that we can obtain asolution to our problems. We also need to follow up on this thing. Don‟t just wait for Customs to respond becausethey also have many things to do and if they don‟t respond we will write. That‟s all my advise.Thank you verymuch.37

AGENDA 8Ucapan Penutup PengerusiTerima Kasih banyak Y.M Dato‟ Raja Aziz. I hope you‟ll catch up even though I‟ll try to complete the agenda but Iwill not be able to finish the agenda item without your co-operation. Thank you for your indulgence, support andinput. We‟ll under take to see our best efforts to implement a study and to take a follow up action. I have to saya note of thanks again to all panel members for their contribution. So terima kasih banyak- banyak di atassumbangan, sokongan that has made this meeting easier for me to chair. Without your understanding would bevery difficult because there are lot of contentious issue di sini. Jadi saya dengan segala hormatnya menjemputsemua ahli panel untuk lunch. Thank you very much and have a good day. Contact us if you need to.38