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Bonded Warehouse in Malaysia

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In Malaysia, a bonded warehouse is a designated space authorized by the Royal Malaysian Customs (RMC) under Section 65 of the Malaysian Customs Act 1967.

These warehouses serve as secure storage facilities for dutiable goods until they are removed from the warehouse. Here are the key points about bonded warehouses:

A) Definition:

✅ A bonded warehouse is where duty on goods housed there is not due until the products are withdrawn.

✅ It is a duty-free zone, similar to a port, where goods can be stored without immediate tax payment.

✅ The warehouse operator provides a bond (or a bank guarantee) to ensure customs revenue in case any products are unintentionally released from the bonded area.

✅ Bonded warehouses are often gated and well-protected.

B) Types of Bonded Warehouses:

1) Public Bonded Warehouse (“Gudang Berlesen Awam”):

✅ Serves as a customs bonded warehousing and central storage facility for the distribution of bonded commodities.

✅ These are products on which customs duties and taxes have not been paid, both for domestic and international trade.

2) Private Bonded Warehouse (“Gudang Berlesen Persendirian”):

✅ Operated by companies and their affiliated firms.

✅ Acts as a central storage and distribution center for bonded goods.

✅ These goods are also products on which customs duties and taxes have not been paid.

✅ Importers and bonded warehouse operators become jointly liable for the items once they enter the bonded warehouse.

C) Benefits of Bonded Warehouses:

✅ Deferred Payment: Duties are paid only when the goods are withdrawn, allowing businesses to manage cash flow efficiently.

✅ Storage of Restricted Goods: Bonded warehouses can safely store sensitive and restricted goods.

D) Tax Savings:

✅ By holding products in bonded warehouses, businesses can save money on taxes, paying duties only when items are shipped out for delivery.

✅ On the other hand, a non-bonded warehouse requires immediate payment of duties and customs inspections upon storing goods.

✅ There are no deferrals, and all taxes owed must be settled right away. Note also that in Malaysia, a non-bonded warehouse is not the same as a private bonded warehouse. Let me explain the differences:

A) Non-Bonded Warehouse:

✅ A non-bonded warehouse is a regular storage facility where duties and taxes are immediately payable upon storing goods.

✅ When goods enter a non-bonded warehouse, customs inspections occur, and any applicable duties or taxes must be settled promptly.

✅ These warehouses are not part of the customs duty deferral system.

✅ Non-bonded warehouses are commonly used for domestic distribution and retail purposes.

B) Private Bonded Warehouse:

✅ A private bonded warehouse, on the other hand, is a type of bonded warehouse.

✅ It is operated by private companies and their affiliated firms.

✅ Like other bonded warehouses, it allows for the storage of goods without immediate payment of duties and taxes.

✅ However, the key difference is that private bonded warehouses are specifically authorized by the Royal Malaysian Customs (RMC) for bonded storage.

✅ Importers and bonded warehouse operators become jointly liable for the items stored in private bonded warehouses.

✅ These warehouses are used for both domestic and international trade, especially for goods that are not yet cleared for customs purposes.

In summary, while a private bonded warehouse is a type of bonded warehouse, a non-bonded warehouse operates outside the customs duty deferral system and requires immediate payment of duties upon storage. Bonded Warehouse (Gudang berlesen) is a license issued under Section 65 of the Customs Act 1967 to store dutiable/taxable goods and other goods approved by the Director General of Customs. Goods stored in these warehouses have their duties and taxes deferred until they are released for local use or re-export.

There are 4 categories of Bonded Warehouses under Section 65 of the Customs Act 1967, as follows:

a. Public Bonded Warehouse (GBA)

b. Private Bonded Warehouse (GBP)

c. PEKEMA Licensed Warehouse (GB PEKEMA)

d. Public Bonded Warehouse Port/Airport (GBA Port/Airport)

在马来西亚,保税仓库是马来西亚皇家海关(RMC)根据《1967 年马来西亚海关法》第 65 条授权的指定空间。这些仓库是应税货物的安全储存设施,直到货物被运出仓库。以下是有关保税仓库的要点:

A) 定义:

✅ 保税仓库是存放货物的地方,在产品撤出之前无需缴纳关税。

✅ 保税仓库是一个免税区,类似于港口,在这里存放货物无需立即缴税。

✅ 仓库经营者提供保证金(或银行担保),以确保任何产品无意中从保税区放行时的海关收入。

✅ 保税仓库通常都有大门,保护措施完善。

B) 保税仓库的类型:

1) 公共保税仓库(”Gudang Berlesen Awam”):

✅ 作为海关保税仓库和中央存储设施,用于分销保税商品。

✅ 这些产品未缴纳关税和其他税费,既用于国内贸易,也用于国际贸易。

2) 私人保税仓库(”Gudang Berlesen Persendirian”):

✅ 由公司及其附属公司经营。

✅ 作为保税货物的集中存储和分拨中心。

✅ 这些货物也是未缴纳关税和税款的产品。

✅ 一旦货物进入保税仓库,进口商和保税仓库运营商将共同对货物负责。

C) 保税仓库的好处:

✅ 延期付款: 只有在货物提取时才支付关税,使企业能够有效地管理现金流。

✅ 存储受限货物: 保税仓库可以安全地储存敏感和受限制的货物。

D) 节税:

✅ 将产品存放在保税仓库,企业可以节省税款,只需在货物运出交货时支付关税。

✅ 另一方面,非保税仓库在储存货物时需要立即支付关税和接受海关检查。没有延期,所有欠税必须立即结清。

保税仓库(Gudang berlesen)是根据 《1967 年海关法》第 65 条颁发的许可证,用于储存应税/应税货物以及海关总署署长批准的其他货物。储存在这些仓库中的货物可以延期缴纳关税和税款,直到货物被放行供当地使用或再出口。

根据 《1967 年海关法》第 65 条,保税仓库分为以下四类

a. 公共保税仓库(GBA)

b. 私人保税仓库(GBP)

c. PEKEMA 许可仓库(GB PEKEMA)

d. 公共保税仓库港口/机场(GBA 港口/机场)

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