a. Warehousing
Storing goods approved by the Zone Superintendent / State Customs Director.
b. Break Bulk
Goods stored can be broken down and released gradually (partial release).
c. Repacking
- Goods stored can be repackaged either for export or for the local market.
- Repackaging can be done under the following conditions:
- Repackaging homogeneous goods into smaller or larger packages.
- Repackaging various types of goods into a set of products.
d. Relabelling
This activity involves relabelling imported goods, such as indicating the name of the importer or distributor before the goods are released for the local market or re-exported. Goods not originating from Malaysia cannot be labeled as “MADE IN MALAYSIA.”
e. Buying and Selling
Buying and selling activities of goods stored in the bonded warehouse are permitted.
f. Consolidation
- Consolidation among the following goods can be done for export purposes only:
- Imported goods
- Local products subject to tax
- Goods originating from the Free Zone
- Goods produced by Licensed Manufacturing Warehouses
- Non-Dutible goods
- Duty-paid goods
- For the consolidation of imported goods with locally taxed goods for sale, the license holder must submit a written application detailing the goods to the Customs station in control. The transfer of these goods must be accompanied by a Delivery Order.
- However, the consolidation of cigarettes and alcoholic beverages with other goods is not allowed.
g. Entrepot Trade
This activity involves the re-exportation of imported goods. The involved goods are still subject to the Customs (Prohibition on Imports) Order 2017, Customs (Prohibition on Exports) Order 2017, and Strategic Trade Act 2010.
h. International Procurement Center (IPC), Regional Distribution Center (RDC), and Principal Hub
Permitted activities include:
- Repackaging.
- Consolidation of imported/local goods subject to tax/tax-free/duty-paid goods for export and local sales.
New applications to conduct IPC/RDC/Principal Hub activities must be submitted to the Zone Superintendent/State Customs Director in charge of the relevant warehouse along with the following documents:
- Approval letter for IPC/RDC/Principal Hub status by MIDA.
- Copy of the warehouse license.
- Flowchart of IPC/RDC/Principal Hub activities to be carried out.
- Comprehensive list estimating the quantity of imported/local goods purchased annually, tariff codes, and the amount of duty/tax involved.
Applications for the renewal of IPC/RDC/Principal Hub activities in the bonded warehouse must be submitted to the Zone Superintendent/State Customs Director in charge of the relevant warehouse.
Any changes or additions to the list of goods for IPC/RDC/Principal Hub activities must first obtain approval from MIDA before being submitted to the Zone Superintendent/State Customs Director in charge of the relevant warehouse for approval.
The bonded warehouse station with IPC/RDC/Principal Hub status must monitor the permitted activities to ensure compliance with the approval conditions.
允许的活动
a. 仓储
储存经区总监/州海关关长批准的货物。
b. 拆散
储存的货物可以分解并逐步放行（部分放行）。
c. 重新包装
储存的货物可以重新包装，用于出口或本地市场。重新包装可在以下条件下进行：
- 将同质货物重新包装成较小或较大的包装。
- 将不同类型的货物重新包装成一套产品。
d. 重新贴标
这项活动涉及对进口货物重新贴标签，如在货物投放本地市场或再出口前标明进 口商或分销商的名称。非原产于马来西亚的商品不得贴上 “马来西亚制造 “的标签。
e. 买卖
允许对存放在保税仓库的货物进行买卖活动。
f. 合并
下列货物的合并只能用于出口目的：
- 进口货物
- 应税本地产品
- 来自保税区的货物
- 特许生产仓库生产的货物
- 非应税货物
- 完税货物
- 如需将进口商品与本地应税商品合并销售，许可证持有者必须向海关监管站提交书面申请，详细说明商品情况。这些货物的转让必须附有交货单。
- 但是，不允许将香烟和酒精饮料与其他货物合并。
g. 转口贸易
这种活动涉及进口货物的再出口。所涉货物仍受《2017 年海关（禁止进口）令》、《2017 年海关（禁止出口）令》和《2010 年战略贸易法案》的管制。
h. 国际采购中心（IPC）、地区分销中心（RDC）和主要枢纽中心
允许的活动包括:
- 重新包装。
- 合并进口/本地应税/免税/完税货物，用于出口和本地销售。
开展IPC/RDC/主要枢纽活动的新申请必须连同以下文件提交给负责相关仓库的区总监/州海关关长：
- MIDA 对 IPC/RDC/Principal Hub 地位的批准函。
- 仓库许可证副本。
- IPC/RDC/Principal Hub 活动流程图。
- 综合清单，估计每年采购的进口/本地货物数量、关税编码和涉及的关税/税额。
保税仓库内IPC/RDC/主要枢纽活动的续期申请必须提交给负责相关仓库的区总监/州海关关长。
对IPC/RDC/主要枢纽活动货物清单的任何更改或增加，必须首先获得MIDA的批准，然后提交给负责相关仓库的区总监/州海关关长审批。
具有IPC/RDC/主要枢纽地位的保税仓库站必须监督获准的活动，以确保符合批准条件。
